Boards issue new proposal to put most leases on the balance sheet
Our To the Point summarizes the exposure draft issued by the FASB and the IASB that proposes requiring lessees to recognize assets and liabilities arising from their involvement in most leases.
Boards issue new proposal to put most leases on the balance sheet
Accounting for deals with puts, calls or forward contracts can be complex
Comments on FASB's proposal on classification and measurement
Private Company Council proposes alternatives under US GAAP
Disclosure relief proposed for certain nonpublic employee benefit plans
Using the 2013 XBRL US GAAP taxonomy
What's new
US Week in Review - 16 May 2013 |
| 16 May 2013 To the Point - Boards issue new proposal to put most leases on the balance sheet Summarizes the FASB's and IASB's joint proposal on leasing. |
| 15 May 2013 Comment letter - FASB proposal on classification and measurement of financial instruments Provides our views on the FASB's proposal on classification and measurement of financial instruments |
| 15 May 2013 Technical Line - Accounting for deals with puts, calls or forward contracts can be complex Addresses the accounting for equity contracts issued in a business combination. |
| 9 May 2013 To the Point - Private Company Council proposes alternatives under US GAAP Summarizes decisions made by the PCC to provide US GAAP alternatives for private companies. |
| 2 May 2013 To the Point - Disclosure relief proposed for certain nonpublic employee benefit plans Discusses the FASB proposal to defer certain fair value disclosures for nonpublic employee benefit plans. |
| 25 April 2013 Technical Line - Using the 2013 XBRL US GAAP taxonomy Summarizes the 2013 version of the XBRL US GAAP taxonomy. |
Other insights
Order printed copies of FRDs and the SEC financial reporting series
Printed copies of select Financial Reporting Developments and the SEC financial reporting series documents are available to order.
Value of sustainability reporting
Sustainability reporting has emerged as a common practice of 21st-century business. Our study explores the benefits of reporting and the Global Reporting Initiative framework.
Six growing trends in corporate sustainability
As shareholders speak up and companies begin connecting risk management and corporate sustainability, environmental issues become more prominent on company agendas.
A veteran, active and diverse board is a critical factor in the successful expansion of a company. Learn from entrepreneurs who’ve gotten it right.
BoardMatters Quarterly - April 2013 (pdf, 1.5mb)
This issue features articles on shareholder engagement, cybersecurity risks and compliance issues related to conflict minerals and OTC derivatives.
Recognizing and measuring financial assets and liabilities
Our Financial services matters (pdf, 208.3kb) publication explores the potential practical effects of the FASB's proposal. Our Practical Matters for the c-suite (pdf, 515.9kb) explores the effect on organization's finance, tax, IT systems and business processes.