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    US Week in Review - 30 July 2015


    30 July 2015

    To the Point - FASB decides to clarify principal versus agent guidance in its new revenue standard

    29 July 2015

    Technical Line - Applying the new revenue recognition standard to sales of real estate

    29 July 2015

    Technical Line - Gains and losses from the derecognition of nonfinancial assets

    28 July 2015

    Technical Line - Final standard on leases is taking shape

    27 July 2015

    To the Point - FASB changes approach to updating assumptions for long-duration contracts

    24 July 2015

    Financial Reporting Developments - Earnings per share

    24 July 2015

    Financial Reporting Developments - Joint ventures

    23 July 2015

    To the Point - FASB simplifies the subsequent measurement of inventory

    23 July 2015

    To the Point - Private companies may get relief on adopting PCC alternatives after their effective dates

    22 July 2015

    Financial Reporting Developments - Intangibles - Goodwill and other

    22 July 2015

    Financial Reporting Developments - Share-based payments

    22 July 2015

    Joint Transition Resource Group for Revenue Recognition items of general agreement

    22 July 2015

    Technical Line - GASB overhauls government retiree health care rule

    16 July 2015

    Financial Reporting Developments - Fair value measurement

    16 July 2015

    Second quarter 2015 Standard Setter Update

    15 July 2015

    Financial Reporting Developments - Transfers and servicing of financial assets

    14 July 2015

    To the Point - Joint Transition Resource Group for Revenue Recognition discusses additional implementation issues

    9 July 2015

    SEC in Focus - July 2015

    9 July 2015

    To the Point - FASB decides to defer the new revenue standard by one year

    9 July 2015

    To the Point - SEC proposes requiring ‘clawback’ policies and disclosures

    2 July 2015

    Comment Letter - FASB proposal on measurement-period simplification

    2 July 2015

    To the Point - PCAOB proposes new approach for audit transparency disclosures

    2 July 2015

    To the Point - PCAOB seeks comment on audit quality indicators

    2 July 2015

    To the Point - SEC seeks feedback on possible changes to audit committee disclosures

    1 July 2015

    Quarterly tax developments - June 2015

    1 July 2015

    To the Point - FASB tries to make hedge accounting easier to apply and understand

    30 June 2015

    Comment Letter - FASB proposal to clarify the guidance in the new revenue standard for performance obligations and licenses of IP

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    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. Place your order now.

    BoardMatters Quarterly - June 2015

    This issue features insights from our audit committee networks.

    Four takeaways from proxy season 2015

    A widespread investor campaign for proxy access ignited the 2015 proxy season.

    Reporting magazine identifies the auditor of the future

    Big data, integrated reporting and new demands for audit committee are reshaping the reporting landscape. Read more in our Reporting magazine.

    Financial restatements: understanding differences and significance

    Restatements are rare and not all restatements are the same. Clear explanations can help answer investor questions.

    Whistleblower hotlines

    Our report provides considerations for audit committees as they monitor whistleblower programs.

    The Cadillac tax is coming

    The Cadillac tax raises questions and tax considerations that audit committees need to consider as part of a comprehensive management strategy.

    more »