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Financial Services

18 September 2014

Financial Reporting Briefs - Third quarter 2014: Financial services
This publication provides you with a snapshot of the major accounting and regulatory developments in the financial services industry during the third quarter of 2014.

28 August 2014

Technical Line - The new revenue recognition standard - banking
Our Technical Line considers key implications of the revenue recognition standard for Banking entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

28 August 2014

Technical Line - The new revenue recognition standard - brokers and dealers in securities
Our Technical Line considers key implications of the revenue recognition standard for brokers and dealers in securities entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it

28 August 2014

To the Point - FASB decides to change accounting and disclosures for long-duration insurance contracts
The FASB decided to require insurers to make annual updates to all assumptions they use to measure the liability for future policy benefits for long-duration contracts and to reflect the effects of any changes in net income. Our To the Point publication tells you what you need to know about these decisions.

14 August 2014

Technical Line - The new revenue recognition standard - asset management
The new revenue recognition standard issued by the FASB and the IASB creates a comprehensive source of revenue guidance for all entities in all industries. Our Technical Line considers key implications of the revenue recognition standard for asset managers. It also provides an overview of the revenue recognition model and highlights considerations in applying the model for the industry. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

14 August 2014

To the Point - FASB to issue final guidance on short-duration insurance disclosures
The FASB decided to issue a final standard that would require insurers to make additional disclosures about their short-duration insurance contracts in their annual and interim financial statements. Our To the Point publication tells you what you need to know.

12 June 2014

Financial Reporting Briefs - Second quarter 2014: Financial services
This publication provides you with a snapshot of the major accounting and regulatory developments in the financial services industry during the second quarter of 2014.

5 June 2014

To the Point - FASB decides to require additional disclosures for short-duration insurance contracts
The FASB decided to require insurers to disclose more information about their short-duration insurance contracts in their annual and interim financial statements. Our To the Point publication tells you what you need to know about the proposed disclosures.

27 March 2014

Financial Reporting Briefs - First quarter 2014: Financial services
This publication provides you with a snapshot of the major accounting and regulatory developments in the financial services industry during the first quarter of 2014.

20 February 2014

To the Point - FASB scales back scope of insurance contracts project
The FASB scaled back the scope of its insurance contracts project and said it will focus on targeted improvements to the current guidance for long-duration contracts and disclosures for short-duration contracts. Contracts written by noninsurance entities will not be subject to the guidance for insurance. Our To the Point publication tells you what you need to know about the Board's decisions.

19 December 2013

Financial Reporting Briefs - Fourth quarter 2013: Financial services
This publication provides you with a snapshot of the major accounting and regulatory developments in the financial services industry during the fourth quarter of 2013.

28 October 2013

Comment Letter - FASB proposed ASU on insurance contracts
In our comment letter, we encouraged the FASB and the IASB to work together to make their proposals more comparable. We also said the FASB needs to address certain issues before finalizing the guidance. Our most significant concerns relate to the proposed scope, discount rates and how changes in these rates would be recognized, recognition of changes in expected cash flows, revenue recognition, presentation and transition. We also encourage the Board to consider simplifying certain areas of the proposal to make it less costly to apply.

19 September 2013

Financial Reporting Briefs - Third quarter 2013: Financial services
This publication provides you with a snapshot of the major accounting and regulatory developments in the financial services industry during the third quarter of 2013.

22 August 2013

Technical Line - Insurance contracts proposal would overhaul accounting and disclosures for insurers and others
The FASB has issued an exposure draft on a principles-based model for accounting for insurance contracts. The proposal would apply to any entity that issues a contract that meets the definition of an insurance contract and would result in the measurement of many contract liabilities based on current assumptions, adjusted to reflect the time value of money. Comments are due by 25 October 2013. Our Technical Line publication tells you what you need to know about the proposed changes.

27 June 2013

To the Point - Accounting for insurance contracts could change significantly
The exposure draft provides a principles-based model for accounting for insurance contracts. The proposal would apply to any entity that issues a contract that meets the definition of an insurance contract and would result in the measurement of many contract liabilities based on current assumptions, adjusted to reflect the time value of money. Our To the Point publication tells you what you need to know about the proposal.

6 June 2013

Financial Reporting Briefs - Second quarter 2013: Financial services
This publication provides you with a snapshot of the major accounting and regulatory developments in the financial services industry during the second quarter of 2013.

19 March 2013

Financial Reporting Briefs - First quarter 2013: Financial services
This publication provides you with a snapshot of the major accounting and regulatory developments in the financial services industry during the first quarter of 2013.

24 January 2013

Practical matters for the c-suite - Expected loss model proposed by FASB for all financial assets
Entities across all industries will be affected by the FASB proposal on credit losses. This edition of Practical Matters explores issues specific to financial institutions. This publications complement our 21 January 2013 Technical Line publication (pdf, 781.9kb) on the FASB's proposal.

13 December 2012

Financial Reporting Briefs - Fourth quarter 2012: Financial services
This publication provides you with a snapshot of the major accounting and regulatory developments in the financial services industry during the fourth quarter of 2012.

12 November 2012

Financial Reporting Developments - Accounting for reinsurance
We have updated our Financial Reporting Development, Accounting for Reinsurance, which was first published in December 1993. The updates include changes to the deposit accounting and long duration chapters, along with references to the FASB Accounting Standards Codification.

6 September 2012

Financial Reporting Briefs - Third quarter 2012: Financial services
This publication provides you with a snapshot of the major accounting and regulatory developments in the financial services industry during the third quarter of 2012.

6 June 2012

Financial Reporting Briefs - Second quarter 2012: Financial services
This publication provides you with a snapshot of the major accounting and regulatory developments in the financial services industry during the second quarter of 2012.

17 May 2012

Financial Reporting Developments - Insurance contract modifications or exchanges
We have updated our FRD on the accounting for deferred acquisition costs in connection with modifications or exchanges of insurance contracts. Most of the changes reflect the adoption of the Accounting Standards Codification.

1 March 2012

Financial Reporting Briefs - First quarter 2012: Financial services
This publication provides you with a snapshot of the major accounting and regulatory developments in the financial services industry during the first quarter of 2012.

4 January 2012

Technical Line - New troubled debt restructuring disclosures vary significantly
The FASB has required companies to provide several new quantitative and qualitative disclosures on troubled debt restructurings (TDR). We found more diversity in the new TDR disclosures than in other credit quality disclosures. We reviewed the TDR disclosures for a sample of public banking registrants that recently adopted the new requirements and summarized our observations.

15 December 2011

Technical Line - Revenue recognition proposal - asset management
This industry-specific publication supplements our Technical Line, Double-exposure: The revised revenue recognition proposal,and highlights some of the more significant implications that the latest revenue recognition proposal may have on the asset management industry. In coming weeks, we will issue additional industry-specific publications that will address, in further detail, how the proposal would affect those industries.

1 December 2011

Financial Reporting Briefs - Fourth quarter 2011: Financial services
This publication provides you with a snapshot of the major accounting and regulatory developments in the financial services industry during the fourth quarter of 2011.

7 September 2011

Financial reporting briefs - Third quarter 2011: Financial services
This publication provides you with a snapshot of the major accounting and regulatory developments in the financial services industry during the third quarter of 2011. This edition brings you up to speed on the Boards’ priority joint projects and describes several new accounting standards updates issued this quarter.

1 June 2011

Financial Reporting Briefs - Second quarter 2011: Financial services
Our Financial Reporting Brief provides you with a snapshot of the major accounting and regulatory developments in the financial services industry that have occurred during the second quarter of 2011. It also summarizes other key developments heading into the third quarter of 2011.

29 April 2011

To the Point - Repo accounting amendments finalized
The FASB amended its guidance on accounting for repurchase agreements by eliminating the requirement that the transferor demonstrate it has adequate collateral to fund substantially all the cost of purchasing replacement assets. As a result, more arrangements could be accounted for as secured borrowings rather than sales. Our To the Point summarizes the new rule.

5 April 2011

To the Point - Creditors may identify more loan modifications as troubled
Our To the Point summarizes the FASB's guidance that will assist creditors in determining whether a loan modification is a troubled debt restructuring, The additional guidance could result in more loan modifications being classified as troubled debt restructurings.

24 March 2011

To the Point - Implementing the MLR - revenue recognition implications for insurers
As the end of the first quarter approaches, health insurance issuers should consider the new minimum medical loss ratio requirements, including whether they should accrue any amounts for premium rebates to plan enrollees. Our To the Point provides information on accounting for MLR-related premium rebates.

23 March 2011

Technical Line - Redefining deferred acquisition costs - less is more
Insurance companies will be able to defer fewer costs under new guidance that limits the definition of deferrable acquisition costs to costs directly related to the successful acquisition of insurance contracts. Our Technical Line summarizes what you need to know about the new guidance.

1 March 2011

Financial Reporting Briefs - First quarter 2011: Financial services
Our IFRS Outlook provides you with a snapshot of the major accounting and regulatory developments in the financial services industry that have occurred during the first quarter of 2011. It also summarizes other key developments heading into the second quarter of 2011.

1 March 2011

Financial Reporting Briefs - First quarter 2011: Media and entertainment
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the media and entertainment industry that have occurred during the first quarter of 2011. It also summarizes other key developments heading into the second quarter of 2011.

1 March 2011

To the Point - Insurance project picks up steam - Boards make key decision on discount rate
The IASB and the FASB have proposed fundamentally changing accounting for insurance contracts. Their goal is to develop a simpler, converged measurement model for insurance contracts. Our To the Point addresses certain matters discussed during redeliberation of the IASB’s Exposure Draft.

1 February 2011

Insurance Accounting Alert - February 2011
Our Alert summarizes the re-deliberations by the IASB and FASB related to the accounting for insurance contracts.

19 January 2011

Hot Topic - Credit quality disclosures: insurers need to use their judgment
As a result of the FASB rule, companies are required to provide extensive new disclosures about the credit quality of their financing receivables, including credit risk exposures and the allowance for credit losses, Our Hot Topic includes items to be considered by insurance companies.

14 January 2011

Comment Letter - FASB proposal on repurchase agreements
Our comment letter provides our views on the FASB's Proposed Accounting Standards Update, Reconsideration of Effective Control for Repurchase Agreements. We believe the proposed amendments represent an improvement and simplification to the accounting for these arrangements.

21 December 2010

Comment Letter - Deferring the effective date of disclosures about troubled debt restructurings
Our comment letter supports the proposal to defer the effective date of disclosures about troubled debt restructurings in ASU 2010-20 to align with the effective date of the Proposed Accounting Standards Update, “Clarifications to Accounting for Troubled Debt Restructurings by Creditors.

17 December 2010

Financial Reporting Briefs - Fourth quarter 2010: Financial services
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the financial services industry that have occurred during the fourth quarter of 2010. It also summarizes other key developments heading into the first quarter of 2011.

13 December 2010

Comment Letter - FASB proposal on troubled debt restructurings
Our comment letter provides our views on the FASB proposal related to the accounting for troubled debt restructuring.

3 November 2010

Hot Topic - FASB proposes changes to accounting for repurchase agreements
Our Hot Topic provides an overview of the FASB's proposal to modify the accounting for repurchase agreements and other arrangements that both entitle and obligate the transferor (seller) to repurchase or redeem assets before their maturity.

13 October 2010

Hot Topic - FASB proposes to clarify troubled debt restructuring guidance
Our Hot Topic summarizes the FASB proposed ASU that would clarify the accounting guidance on identifying troubled debt restructurings for creditors.

1 October 2010

Hot Topic - FASB redefines costs to be deferred as acquisition costs
Our Hot Topic discusses the new guidance in EITF Issue 09-G in which the FASB redefines costs to be deferred as acquisition costs It also compares the accounting for acquisition costs to what is being proposed by the IASB and FASB as part of the insurance contracts project.

27 September 2010

Practical matters for the c-suite - Proposed FASB guidance on insurance
Our Practical Matters highlights how the proposed changes to the accounting for insurance contracts would impact many organizational functions, including financial, tax, IT systems and business processes.

17 September 2010

Financial Reporting Briefs - Third quarter 2010: Financial services
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the financial services industry that have occurred during the third quarter of 2010. It also summarizes other key developments heading into the fourth quarter of 2010.

17 September 2010

Insurance Accounting Alert - FASB preliminary views on insurance accounting
Our Alert summarizes key aspects of the IASB proposal and compares those proposals to alternative preliminary views of the FASB.

30 July 2010

Insurance Accounting Alert - Proposal for accounting for insurance contracts - July 2010
Our Alert provides an overview of the IASB's proposal on insurance accounting.

23 July 2010

Hot Topic - FASB requires new disclosures about financing receivables and the allowance for credit losses
Our Hot Topic summarizes the recently issued ASU that requires entities to provide extensive new disclosures in their financial statements about their financing receivables, including credit risk exposures and the allowance for credit losses.

11 June 2010

Financial Reporting Briefs - Second quarter 2010: Financial services
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the financial services industry that have occurred during the second quarter of 2010. It also summarizes other key developments heading into the third quarter of 2010.

12 March 2010

Financial Reporting Briefs - First quarter 2010: Financial services
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the financial services industry that have occurred during the during the first quarter of 2010. It also summarizes other key developments heading into the second quarter of 2010.

1 December 2009

Financial Reporting Briefs - Fourth quarter 2009: Financial services
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the financial services industry that have occurred during the fourth quarter of 2009. It also summarizes other key developments from 2009 heading into reporting season and provides a look ahead to 2010.

24 August 2009

Comment Letter - FASB Exposure Draft on disclosures about the credit quality of financing receivables and the allowance for credit losses
This comment letter provides our views on the FASB proposal on the allowance for credit losses and the credit quality of financing receivables.

26 June 2009

Hot Topic - FASB issues proposal on disclosures about the credit quality of financing receivables and the allowance for credit losses
Our Hot Topic summarizes the FASB proposal that would require additional disclosures to allow financial statement users to understand the nature of credit risk inherent in the creditor’s financing receivables portfolio, how that risk is analyzed and assessed in arriving at the allowance for credit losses, and the changes, in both the receivables and the allowance for credit losses.

29 April 2009

Technical Line - Appendix B - Implications of the DP proposed model on the asset management industry
Our Technical Line addresses asset management-specific revenue recognition issues if the provisions of the FASB/IASB Discussion Paper on revenue recognition eventually are adopted.

29 April 2009

Technical Line - Appendix D - Implications of the DP proposed model on banking and capital markets companies.
Our Technical Line addresses banking-specific revenue recognition issues if the provisions of the FASB/IASB Discussion Paper on revenue recognition eventually are adopted.

29 April 2009

Technical Line - Appendix E - Implications of the DP proposed model on the insurance industry
Our Technical Line addresses insurance-specific revenue recognition issues if the provisions of the FASB/IASB Discussion Paper on revenue recognition eventually are adopted.

1 January 2009

Standard Setter Update - January 2009 - Financial services industry supplement
Our Standard Setter Update highlights significant developments in financial accounting and reporting during 2008 in Our financial services industry.

1 December 2008

SEC Comments and Trends - December 2008 - Financial services industry supplement
Our SEC Comments and Trends provides an overview of the issues in the financial services industry about which the SEC staff is focusing in its recent comments to registrants.

Life Sciences

18 September 2014

Financial Reporting Briefs - Third quarter 2014: Life sciences
This publication provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry during the third quarter of 2014.

25 August 2014

Technical Line - The new revenue recognition standard - life sciences
Our Technical Line considers key implications of the revenue recognition standard for life sciences entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

12 June 2014

Financial Reporting Briefs - Second quarter 2014: Life sciences
This publication provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry during the second quarter of 2014.

27 March 2014

Financial Reporting Briefs - First quarter 2014: Life sciences
This publication provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry during the first quarter of 2014.

19 December 2013

Financial Reporting Briefs - Fourth quarter 2013: Life sciences
This publication provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry during the fourth quarter of 2013.

19 September 2013

Financial Reporting Briefs - Third quarter 2013: Life sciences
This publication provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry during the third quarter of 2013.

6 June 2013

Financial Reporting Briefs - Second quarter 2013: Life sciences
This publication provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry during the second quarter of 2013.

19 March 2013

Financial Reporting Briefs - First quarter 2013: Life sciences
This publication provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry during the first quarter of 2013.

16 January 2013

SEC Comments and Trends - January 2013 - Life sciences industry supplement
Our life sciences supplement to our SEC Comments and Trends publication is intended to give you insights into the Securities and Exchange Commission (SEC) staff’s concerns and areas of focus involving life sciences companies.

13 December 2012

Financial Reporting Briefs - Fourth quarter 2012: Life sciences
This publication provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry during the fourth quarter of 2012.

6 September 2012

Financial Reporting Briefs - Third quarter 2012: Life sciences
This publication provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry during the third quarter of 2012.

6 June 2012

Financial Reporting Briefs - Second quarter 2012: Life sciences
This publication provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry during the second quarter of 2012.

1 March 2012

Financial Reporting Briefs - First quarter 2012: Life sciences
This publication provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry during the first quarter of 2012.

2 February 2012

Technical Line - The revised revenue recognition proposal - life sciences
This industry-specific publication supplements our Technical Line, Double-exposure: The revised revenue recognition proposal, and highlights some of the more significant implications that the latest revenue recognition proposal may have on the life sciences industry.

12 January 2012

Technical Line - Aggregating milestone method disclosures may sometimes be appropriate
Many life sciences companies adopted Accounting Standards Update 2010-17, Milestone Method of Revenue Recognition, for the first time in their 2011 financial statements. The standard requires disclosures at the individual milestone level. While we believe entities should provide these disclosures for each material milestone, it may be appropriate for life sciences entities to aggregate disclosures for immaterial milestones. Our Technical Line publication provides questions to consider when assessing the materiality of milestones for disclosure.

1 December 2011

Financial Reporting Briefs - Fourth quarter 2011: Life sciences
This publication provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry during the fourth quarter of 2011.

7 September 2011

Financial reporting briefs - Third quarter 2011: Life sciences
This publication provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry during the third quarter of 2011. This edition brings you up to speed on the Boards’ priority joint projects and describes several new accounting standards updates issued this quarter.

1 June 2011

Financial Reporting Briefs - Second quarter 2011: Life sciences
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry that have occurred during the second quarter of 2011. It also summarizes other key developments heading into the third quarter of 2011.

1 March 2011

Financial Reporting Briefs - First quarter 2011: Life sciences
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the life sciences industry that have occurred during the first quarter of 2011. It also summarizes other key developments heading into the second quarter of 2011.

17 December 2010

Financial Reporting Briefs - Fourth quarter 2010: Life sciences
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the life sciences industry during the fourth quarter of 2010. It also summarizes other key developments heading into the first quarter of 2011.

17 September 2010

Financial Reporting Briefs - Third quarter 2010: Life sciences
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the life sciences industry during the third quarter of 2010. It also summarizes other key developments heading into the fourth quarter of 2010.

11 June 2010

Financial Reporting Briefs - Second quarter 2010: Life sciences
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the life sciences industry during the second quarter of 2010. It also summarizes other key developments heading into the third quarter of 2010.

2 April 2010

Technical Line - Effects of new multiple-element revenue guidance on life sciences R&D collaborations
Our Technical Line addresses the guidance for multiple-element arrangements as modified by the final consensus in EITF 08-1, focusing on how these amendments may affect life sciences R&D collaboration arrangements

12 March 2010

Financial Reporting Briefs - First quarter 2010: Life sciences
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the life sciences industry during the first quarter of 2010. It also summarizes other key developments heading into the second quarter of 2010.

18 December 2009

Technical Line - The effects of the revised variable interest model on the life sciences industry
Our Technical Line provides an overview of the amendments in Statement 167 and their effects on transactions common in the life sciences industry.

1 December 2009

Financial Reporting Briefs - Fourth quarter 2009: Life sciences
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the life sciences industry during the fourth quarter of 2009. It also summarizes other key developments from 2009 heading into reporting season and provides a look ahead to 2010.

5 June 2009

US GAAP vs. IFRS - The basics: Life sciences
Our Basics book provides a comparison of US GAAP and IFRS standards related to the life sciences industry.

29 April 2009

Technical Line - Appendix F - Implications of the DP proposed model on life sciences companies
Our Technical Line addresses life sciences-specific revenue recognition issues if the provisions of the FASB/IASB Discussion Paper on revenue recognition eventually are adopted.

27 February 2009

Technical Line - Life sciences collaboration arrangements: consolidation considerations
Our Technical Line provides considerations in applying consolidation accounting to life sciences collaboration arrangements.

1 December 2008

SEC Comments and Trends - December 2008 - Life sciences industry supplement
Our SEC Comments and Trends provides an overview of the issues in the life sciences industry on which the SEC staff is focusing in its recent comments to registrants.

1 December 2008

Standard Setter Updates - Life sciences industry supplement
Our Standard Setter Update highlights significant developments in financial accounting and reporting during 2008 in Our life sciences industry.

31 October 2008

Technical Line - Implications of FASB Statement No. 141 (R) on life sciences companies
Our Technical Line addresses Statement 141(R)’s provisions and their effects on the accounting for business combinations in the life sciences industry.

3 October 2008

Technical Line - Accounting for product returns in the life sciences industry
Our Technical Line addresses the accounting and reporting for sales of life sciences products through distributors who have a right of return.

Oil & Gas

18 September 2014

Financial Reporting Briefs - Third quarter 2014: Oil and gas
This publication provides you with a snapshot of the major accounting and regulatory developments in the oil and gas industry during the third quarter of 2014.

26 August 2014

Technical Line - The new revenue recognition standard - oil and gas
Our Technical Line considers key implications of the revenue recognition standard for oil and gas entities.. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

12 June 2014

Financial Reporting Briefs - Second quarter 2014: Oil and gas
This publication provides you with a snapshot of the major accounting and regulatory developments in the oil and gas industry during the second quarter of 2014.

27 March 2014

Financial Reporting Briefs - First quarter 2014: Oil and gas
This publication provides you with a snapshot of the major accounting and regulatory developments in the oil and gas industry during the first quarter of 2014.

19 December 2013

Financial Reporting Briefs - Fourth quarter 2013: Oil and gas
This publication provides you with a snapshot of the major accounting and regulatory developments in the oil and gas industry during the fourth quarter of 2013.

19 September 2013

Financial Reporting Briefs - Third quarter 2013: Oil and gas
This publication provides you with a snapshot of the major accounting and regulatory developments in the oil and gas industry during the third quarter of 2013.

10 July 2013

10 July 2013 FASB meeting
The Board decided to issue an Exposure Draft of a proposal that would amend the Master Glossary in the FASB Accounting Standards Codification® to include the definition of a public business entity that would apply prospectively to new accounting and reporting standards.

6 June 2013

Financial Reporting Briefs - Second quarter 2013: Oil and gas
This publication provides you with a snapshot of the major accounting and regulatory developments in the oil and gas industry during the second quarter of 2013.

19 March 2013

Financial Reporting Briefs - First quarter 2013: Oil and gas
This publication provides you with a snapshot of the major accounting and regulatory developments in the oil and gas industry during the first quarter of 2013.

13 December 2012

Financial Reporting Briefs - Fourth quarter 2012: Oil and gas
This publication provides you with a snapshot of the major accounting and regulatory developments in the oil and gas industry during the fourth quarter of 2012.

6 September 2012

Financial Reporting Briefs - Third quarter 2012: Oil and gas
This publication provides you with a snapshot of the major accounting and regulatory developments in the oil and gas industry during the third quarter of 2012.

2 February 2012

Technical Line - The revised revenue recognition proposal - oil and gas
This industry-specific publication supplements our Technical Line, Double-exposure: The revised revenue recognition proposal, and highlights some of the more significant implications that the latest revenue recognition proposal may have on the oil and gas industry.

1 December 2011

Financial Reporting Briefs - Fourth quarter 2011: Oil and gas
This publication provides you with a snapshot of the major accounting and regulatory developments in the oil and gas industry during the fourth quarter of 2011.

7 September 2011

Financial reporting briefs - Third quarter 2011: Oil and gas
This publication provides you with a snapshot of the major accounting and regulatory developments in the oil and gas industry during the third quarter of 2011. This edition brings you up to speed on the Boards’ priority joint projects and describes several new accounting standards updates issued this quarter.

1 June 2011

Financial Reporting Briefs - Second quarter 2011: Oil and gas
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the oil and gas industry that have occurred during the second quarter of 2011. It also summarizes other key developments heading into the third quarter of 2011.

1 March 2011

Financial Reporting Briefs - First quarter 2011: Oil and gas
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the oil and gas industry that have occurred during the first quarter of 2011. It also summarizes other key developments heading into the second quarter of 2011.

17 December 2010

Financial Reporting Briefs - Fourth quarter 2010: Oil and gas
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the oil and gas industry during the fourth quarter of 2010. It also summarizes other key developments heading into the first quarter of 2011.

6 October 2010

Technical Line - Implications of the new revenue recognition proposal to the oil and gas industry
Our Technical Line supplements our FRD entitled, The road to convergence: the revenue recognition proposal, to highlight significant implications that the proposed revenue recognition model may have on the oil and gas industry.

17 September 2010

Financial Reporting Briefs - Third quarter 2010: Oil and gas
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the oil and gas industry during the third quarter of 2010. It also summarizes other key developments heading into the fourth quarter of 2010.

23 July 2010

Hot Topic - Extractive industries: implications of the financial reform bill
The new financial reform bill requires the SEC to develop a final rule that would require a resource extraction issuer to disclose payments made to foreign governments and the US Federal Government in their annual reports. Our Hot Topic summarizes the requirement affecting extractive companies.

11 June 2010

Financial Reporting Briefs - Second quarter 2010: Oil and gas
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the oil and gas industry during the second quarter of 2010. It also summarizes other key developments heading into the third quarter of 2010.

12 March 2010

Financial Reporting Briefs - First quarter 2010: Oil and gas
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the oil and gas industry during the first quarter of 2010. It also summarizes other key developments heading into the second quarter of 2010.

8 January 2010

Hot Topic - FASB issues ASU 2010-03 to amend oil and gas reserve accounting and disclosure guidance
Our Hot Topic provides a summary of the FASB action to conform its requirements to the SEC Rule, "Modernization of Oil and Gas Reporting Requirements." As a result of these changes, the disclosures to be presented in the supplemental oil and gas information in the notes to the financial statements will be significantly different than what has been presented in the past.

1 December 2009

Financial Reporting Briefs - Fourth quarter 2009: Oil and gas
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the oil and gas industry during the fourth quarter of 2009. It also summarizes other key developments from 2009 heading into reporting season and provides a look ahead to 2010.

3 November 2009

Hot Topic - SEC staff updates oil and gas reporting guidance
Our Hot Topic discusses revisions made by SAB 113 that go beyond mere changes to conform to the SEC's rule on modernization of oil and gas reporting and the C&DIs issued to address accounting and reporting implications as a result of the final rule.

14 October 2009

Comment Letter - Proposed ASU: Oil and gas reserve estimation and disclosure
This comment letter provides our views on the FASB's proposal to improve oil and gas reserve estimation disclosures.

16 September 2009

Hot Topic - FASB issues proposed ASU to amend oil and gas accounting guidance
Our Hot Topic summarizes the FASB's proposal to align the reserve calculation and disclosure requirements of ASC 932 with the requirements in the SEC Rule, Modernization of Oil and Gas Reporting Requirements.

31 July 2009

Hot Topic - Amendments to IFRS 1: Oil and gas implications
In July 2009, the IASB provided relief from the full retrospective application of IFRS for the measurement of oil and gas assets and leases. The amendments to IFRS will benefit those first-time adopters of IFRS that have oil and gas assets that previously followed the full cost method of accounting for oil and gas producing activities. Our Hot Topic summarizes the new exemptions.

20 May 2009

Technical Line - Fair value considerations: Oil and gas
Our Technical Line supplements providing a series of questions and interpretive responses about the use of fair value measurements in the oil and gas industry.

20 May 2009

US GAAP vs. IFRS-The basics: Oil and gas
Our Basics book provides a comparison of US GAAP and IFRS standards related to the oil and gas industry.

29 April 2009

Technical Line - Appendix I - Implications of the DP proposed model on the oil and gas industry
Our Technical Line addresses oil and gas-specific revenue recognition issues the provisions of the FASB/IASB Discussion Paper on revenue recognition eventually are adopted.

1 December 2008

Standard Setter Updates - Oil and gas industry supplement
Our Standard Setter Update highlights significant developments in financial accounting and reporting during 2008 in Our oil and gas industry.

26 November 2008

Technical Line - Accounting for business combinations-implications of Statement 141 (R) for oil and gas companies
Our Technical Line discusses the effects of FASB Statement No. 141(R) on the accounting for business combinations in the oil and gas industry.

1 November 2008

SEC Comments and Trends - November 2008 - Oil and gas industry supplement
Our SEC Comments and Trends provides an overview of the issues in the oil and gas industry on which the SEC staff is focusing in its recent comments to registrants.

3 September 2008

Comment Letter - SEC proposal on modernization of oil and gas reporting requirements
This comment letter provides our views on the SEC's proposal to modernize oil and gas reporting requirements.

Real Estate

28 August 2014

Technical Line - The new revenue recognition standard - real estate
Our Technical Line considers key implications of the revenue recognition standard for real estate entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

12 June 2014

Financial Reporting Briefs - Second quarter 2014: Real estate
This publication provides you with a snapshot of the major accounting and regulatory developments in the real estate industry during the second quarter of 2014.

10 June 2014

Financial Reporting Developments - Real estate project costs
We have updated our Financial Reporting Developments publication on real estate costs to clarify and enhance our interpretative guidance.

10 June 2014

Financial Reporting Developments - Real estate sales
We have updated our Financial Reporting Developments publication on real estate sales to clarify and enhance our interpretative guidance.

27 March 2014

Financial Reporting Briefs - First quarter 2014: Real estate
This publication provides you with a snapshot of the major accounting and regulatory developments in the real estate industry during the first quarter of 2014.

13 December 2012

Financial Reporting Briefs - Fourth quarter 2012: Real estate
This publication provides you with a snapshot of the major accounting and regulatory developments in the real estate industry during the fourth quarter of 2012.

6 September 2012

Financial Reporting Briefs - Third quarter 2012: Real estate
This publication provides you with a snapshot of the major accounting and regulatory developments in the real estate industry during the third quarter of 2012.

6 June 2012

Financial Reporting Briefs - Second quarter 2012: Real estate
This publication provides you with a snapshot of the major accounting and regulatory developments in the real estate industry during the second quarter of 2012.

1 March 2012

Financial Reporting Briefs - First quarter 2012: Real estate
This publication provides you with a snapshot of the major accounting and regulatory developments in the real estate industry during the first quarter of 2012.

27 February 2012

Technical Line - The revised revenue recognition proposal - real estate
This industry-specific publication supplements our Technical Line, Double-exposure: The revised revenue recognition proposal, and highlights some of the more significant implications that the latest revenue recognition proposal may have on the real estate industry.

15 February 2012

Comment Letter - Proposed ASU on investment properties
Our comment letter opposes creating specialized accounting for investment property entities and suggests that existing diversity in practice among real estate entities would be better addressed by refining the definition of and accounting by an investment company. We believe that a single set of criteria for investment entities that measure their investments at fair value with all changes in fair value recognized in net income would be preferable.

8 December 2011

Technical Line - New investment property guidance may be in store for real estate entities
The FASB proposed a new accounting standard for investment property entities that could change the financial reporting for many entities that invest in real estate. Entities that meet the criteria for investment property entities would be required to measure their real estate investment property at fair value, with changes in fair value recognized in net income. They would present investment properties and related debt on their consolidated balance sheets and rental revenue and related expenses on their consolidated income statements.

1 December 2011

Financial Reporting Briefs - Fourth quarter 2011: Real estate
This publication provides you with a snapshot of the major accounting and regulatory developments in the real estate industry during the fourth quarter of 2011.

21 October 2011

To the Point - Real estate investment properties could be moving to fair value
The FASB issued an exposure draft that would require a real estate entity that meets the definition of an investment property entity to measure its investment properties at fair value, with changes in fair value recognized in net income. This proposal would significantly affect the way many entities that invest in real estate account for their investments. Our To the Point publication summarizes what you need to know about the proposal.

7 September 2011

Financial reporting briefs - Third quarter 2011: Real estate
This publication provides you with a snapshot of the major accounting and regulatory developments in the real estate industry during the third quarter of 2011. This edition brings you up to speed on the Boards’ priority joint projects and describes several new accounting standards updates issued this quarter.

1 June 2011

Financial Reporting Briefs - Second quarter 2011: Real estate
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the real estate industry that have occurred during the second quarter of 2011. It also summarizes other key developments heading into the third quarter of 2011.

12 May 2011

To the Point - The path to investment property guidance
The FASB is expected to issue a proposal that would require entities to measure investment property at fair value. The proposal would apply only to certain entities that meet defined criteria of an investment property entity. Our To the Point summarizes what you need to know about this project.

1 March 2011

Financial Reporting Briefs - First quarter 2011: Real estate
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the real estate industry that have occurred during the first quarter of 2011. It also summarizes other key developments heading into the second quarter of 2011.

17 December 2010

Financial Reporting Briefs - Fourth quarter 2010: Real estate
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the real estate industry during the fourth quarter of 2010. It also summarizes other key developments heading into the first quarter of 2011.

17 September 2010

Financial Reporting Briefs - Third quarter 2010: Real estate
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the real estate industry during the third quarter of 2010. It also summarizes other key developments heading into the fourth quarter of 2010.

23 July 2010

Hot Topic - Changes to be proposed for investment property
The FASB has tentatively decided to issue a proposed ASU that would require investment property to be measured at fair value. Our Hot Topic highlights the FASB's decisions to date on the investment property project.

11 June 2010

Financial Reporting Briefs - Second quarter 2010: Real estate
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the real estate industry during the second quarter of 2010. It also summarizes other key developments heading into the third quarter of 2010.

31 March 2010

Technical Line - The effects of the revised variable interest model on lot option contracts
Our Technical Line provides (1) a summary of the terms of typical structures used by homebuilders to acquire raw land or finished lots, (2) a summary of the amendments in Statement 167 and (3) considerations in applying Statement 167’s provisions to lot option contracts

12 March 2010

Financial Reporting Briefs - First quarter 2010: Real estate
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the real estate industry during the first quarter of 2010. It also summarizes other key developments heading into the second quarter of 2010.

1 December 2009

Financial Reporting Briefs - Fourth quarter 2009: Real estate
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the real estate industry during the fourth quarter of 2009. It also summarizes other key developments from 2009 heading into reporting season and provides a look ahead to 2010.

15 May 2009

US GAAP vs. IFRS-The basics: Homebuilding
Our Basics book provides a comparison of US GAAP and IFRS standards related to the homebuilding industry.

29 April 2009

Technical Line - Appendix K - Implications of the DP proposed model on the real estate, construction and hospitality industry
Our Technical Line addresses real estate, construction and hospitality-specific revenue recognition issues if the provisions of the FASB/IASB Discussion Paper on revenue recognition eventually are adopted.

1 April 2009

Technical Line - Fair value measurements: Real estate
Our Technical Line addresses a number of frequently asked questions related to Statement 157’s application to the real estate industry.

1 December 2008

SEC Comments and Trends - December 2008 - Real estate industry supplement
Our SEC Comments and Trends provides an overview of the issues in the real estate industry on which the SEC staff is focusing in its recent comments to registrants.

1 December 2008

Standard Setter Updates - Real estate industry supplement
Our Standard Setter Update highlights significant developments in financial accounting and reporting during 2008 in Our real estate industry

Retail

18 September 2014

Financial Reporting Briefs - Third quarter 2014: Real estate
This publication provides you with a snapshot of the major accounting and regulatory developments in the real estate industry during the third quarter of 2014.

18 September 2014

Financial Reporting Briefs - Third quarter 2014: Retail and consumer products
This publication provides you with a snapshot of the major accounting and regulatory developments in the retail and consumer products industry during the third quarter of 2014. This edition brings you up to speed on the Boards’ priority joint projects and describes several new accounting standards updates issued this quarter.

26 August 2014

Technical Line - The new revenue recognition standard - retail and consumer products
Our Technical Line considers key implications of the revenue recognition standard for retail and consumer products entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

19 December 2013

Financial Reporting Briefs - Fourth quarter 2013: Real estate
This publication provides you with a snapshot of the major accounting and regulatory developments in the real estate industry during the fourth quarter of 2013.

19 September 2013

Financial Reporting Briefs - Third quarter 2013: Real estate
This publication provides you with a snapshot of the major accounting and regulatory developments in the real estate industry during the third quarter of 2013.

6 June 2013

Financial Reporting Briefs - Second quarter 2013: Retail and consumer products
This publication provides you with a snapshot of the major accounting and regulatory developments in the retail and consumer products industry during the second quarter of 2013.

19 March 2013

Financial Reporting Briefs - First quarter 2013: Retail and consumer products
This publication provides you with a snapshot of the major accounting and regulatory developments in the retail and consumer products industry during the first quarter of 2013.

13 December 2012

Financial Reporting Briefs - Fourth quarter 2012: Retail and consumer products
This publication provides you with a snapshot of the major accounting and regulatory developments in the retail and consumer products industry during the fourth quarter of 2012.

6 September 2012

Financial Reporting Briefs - Third quarter 2012: Retail and consumer products
This publication provides you with a snapshot of the major accounting and regulatory developments in the retail and consumer products industry during the third quarter of 2012.

6 June 2012

Financial Reporting Briefs - Second quarter 2012: Retail and consumer products
This publication provides you with a snapshot of the major accounting and regulatory developments in the retail and consumer products industry during the second quarter of 2012.

1 March 2012

Financial Reporting Briefs - First quarter 2012: Retail and consumer products
This publication provides you with a snapshot of the major accounting and regulatory developments in the retail and consumer products industry during the first quarter of 2012.

22 December 2011

Technical Line - Revenue recognition proposal - retail and consumer products
This industry-specific publication supplements our Technical Line, Double-exposure: The revised revenue recognition proposal, and highlights some of the more significant implications that the latest revenue recognition proposal may have on the retail and consumer products industries.

1 December 2011

Financial Reporting Briefs - Fourth quarter 2011: Retail and consumer products
This publication provides you with a snapshot of the major accounting and regulatory developments in the retail and consumer products industry during the fourth quarter of 2011.

7 September 2011

Financial reporting briefs - Third quarter 2011: Retail and consumer products
This publication provides you with a snapshot of the major accounting and regulatory developments in the retail and consumer products industry during the third quarter of 2011. This edition brings you up to speed on the Boards’ priority joint projects and describes several new accounting standards updates issued this quarter.

1 June 2011

Financial Reporting Briefs - Second quarter 2011: Retail and consumer products
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the retail and consumer industry that have occurred during the second quarter of 2011. It also summarizes other key developments heading into the third quarter of 2011.

1 March 2011

Financial Reporting Briefs - First quarter 2011: Retail and consumer products
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the retail and consumer products industry that have occurred during the first quarter of 2011. It also summarizes other key developments heading into the second quarter of 2011.

17 December 2010

Financial Reporting Briefs - Fourth quarter 2010: Retail and consumer products
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the retail and consumer products industry during the fourth quarter of 2010. It also summarizes other key developments heading into the first quarter of 2011.

1 October 2010

Technical Line - Implications of the new revenue recognition proposal to the retail and consumer industry
Our Technical Line supplements our FRD entitled, The road to convergence: the revenue recognition proposal, to highlight significant implications that the proposed revenue recognition model may have on the retail and consumer products industry.

17 September 2010

Financial Reporting Briefs - Third quarter 2010: Retail and consumer products
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the retail and consumer products industry during the third quarter of 2010. It also summarizes other key developments heading into the fourth quarter of 2010.

11 June 2010

Financial Reporting Briefs - Second quarter 2010: Retail and consumer products
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the retail and consumer products industry during the second quarter of 2010. It also summarizes other key developments heading into the third quarter of 2010.

12 March 2010

Financial Reporting Briefs - First quarter 2010: Retail and consumer products
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the retail and consumer products industry during the first quarter of 2010. It also summarizes other key developments heading into the second quarter of 2010.

1 December 2009

Financial Reporting Briefs - Fourth quarter 2009: Retail and consumer products
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the retail and consumer products industry during the fourth quarter of 2009. It also summarizes other key developments from 2009 heading into reporting season and provides a look ahead to 2010.

29 April 2009

Technical Line - Appendix L - Implications of the DP proposed model on retail, wholesale and consumer products companies
Our Technical Line addresses retail, wholesale and consumer products-specific revenue recognition issues if the provisions of the FASB/IASB Discussion Paper on revenue recognition eventually are adopted.

1 February 2009

SEC Comments and Trends - February 2009 - Retail and wholesale industry supplement
Our SEC Comments and Trends provides an overview of the issues in the retail industry about which the SEC staff is focusing in its recent comments to registrants.

Technology

18 September 2014

Financial Reporting Briefs - Third quarter 2014: Technology
This publication provides you with a snapshot of the major accounting and regulatory developments in the technology industry during the third quarter of 2014.

26 August 2014

Technical Line - The new revenue recognition standard - technology
Our Technical Line considers key implications of the revenue recognition standard for technology entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

12 June 2014

Financial Reporting Briefs - Second quarter 2014: Technology
This publication provides you with a snapshot of the major accounting and regulatory developments in the technology industry during the second quarter of 2014.

27 March 2014

Financial Reporting Briefs - First quarter 2014: Technology
This publication provides you with a snapshot of the major accounting and regulatory developments in the technology industry during the first quarter of 2014.

19 September 2013

Financial Reporting Briefs - Third quarter 2013: Technology
This publication provides you with a snapshot of the major accounting and regulatory developments in the technology industry during the third quarter of 2013.

6 June 2013

Financial Reporting Briefs - Second quarter 2013: Technology
This publication provides you with a snapshot of the major accounting and regulatory developments in the technology industry during the second quarter of 2013.

19 March 2013

Financial Reporting Briefs - First quarter 2013: Technology
This publication provides you with a snapshot of the major accounting and regulatory developments in the technology industry during the first quarter of 2013.

13 December 2012

Financial Reporting Briefs - Fourth quarter 2012: Technology
This publication provides you with a snapshot of the major accounting and regulatory developments in the technology industry during the fourth quarter of 2012.

6 September 2012

Financial Reporting Briefs - Third quarter 2012: Technology
This publication provides you with a snapshot of the major accounting and regulatory developments in the technology industry during the third quarter of 2012.

6 June 2012

Financial Reporting Briefs - Second quarter 2012: Technology
This publication provides you with a snapshot of the major accounting and regulatory developments in the technology industry during the second quarter of 2012.

24 May 2012

To the Point - Technology entities raise key issues in revenue recognition project
The Boards discussed comment letters they received on their joint revenue recognition proposal as well as the redeliberation plan proposed by their staffs. Our To the Point publications focuses on comment letter themes from the technology industry. The Boards have targeted early 2013 for issuance of a final standard.

1 March 2012

Financial Reporting Briefs - First quarter 2012: Technology
This publication provides you with a snapshot of the major accounting and regulatory developments in the technology industry during the first quarter of 2012.

12 January 2012

Technical Line - The revised revenue recognition proposal - software and cloud services
This industry-specific publication supplements our Technical Line, Double-exposure: The revised revenue recognition proposal, and highlights some of the more significant implications that the latest revenue recognition proposal may have on the software and cloud services.

1 December 2011

Financial Reporting Briefs - Fourth quarter 2011: Technology
This publication provides you with a snapshot of the major accounting and regulatory developments in the technology industry during the fourth quarter of 2011.

7 September 2011

Financial reporting briefs - Third quarter 2011: Technology
This publication provides you with a snapshot of the major accounting and regulatory developments in the technology industry during the third quarter of 2011. This edition brings you up to speed on the Boards’ priority joint projects and describes several new accounting standards updates issued this quarter.

1 June 2011

Financial Reporting Briefs - Second quarter 2011: Technology
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the technology industry that have occurred during the second quarter of 2011. It also summarizes other key developments heading into the third quarter of 2011.

1 March 2011

Financial Reporting Briefs - First quarter 2011: Technology
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the technology industry that have occurred during the first quarter of 2011. It also summarizes other key developments heading into the second quarter of 2011.

17 December 2010

Financial Reporting Briefs - Fourth quarter 2010: Technology
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred for technology companies during the fourth quarter of 2010. It also summarizes other key developments heading into the first quarter of 2010.

20 October 2010

Technical Line - Revenue recognition: industry publication for software
Our Technical Line supplements our FRD entitled, The road to convergence: the revenue recognition proposal, to highlight significant implications that the proposed revenue recognition model may have on the technology industry.

1 June 2009

SEC Comments and Trends - June 2009 - Technology industry supplement
Our SEC Comments and Trends provides an overview of the issues in the technology industry about which the SEC staff is focusing in its recent comments to registrants.

29 April 2009

Technical Line - Appendix M - Implications of the DP proposed model on the technology industry
Our Technical Line addresses technology-specific revenue recognition issues if the provisions of the FASB/IASB Discussion Paper on revenue recognition eventually are adopted.

1 January 2009

Standard Setter Update - January 2009 - Technology industry supplement
Our Standard Setter Update highlights significant developments in financial accounting and reporting during 2008 in Our technology industry.

5 December 2008

Technical Line - Revenue Recognition in Technology Companies-US GAAP and IFRS
Our Technical Line addresses revenue recognition issues that are of particular interest for technology companies.

Telecommunications

18 September 2014

Financial Reporting Briefs - Third quarter 2014: Telecommunications
This publication provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry during the third quarter of 2014.

27 August 2014

Technical Line - The new revenue recognition standard - telecommunications
Our Technical Line considers key implications of the revenue recognition standard for telecommunications entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

12 June 2014

Financial Reporting Briefs - Second quarter 2014: Telecommunications
This publication provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry during the second quarter of 2014.

27 March 2014

Financial Reporting Briefs - First quarter 2014: Telecommunications
This publication provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry during the first quarter of 2014.

19 December 2013

Financial Reporting Briefs - Fourth quarter 2013: Telecommunications
This publication provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry during the fourth quarter of 2013.

19 September 2013

Financial Reporting Briefs - Third quarter 2013: Telecommunications
This publication provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry during the third quarter of 2013.

5 September 2013

Technical Line - A closer look at the new lease accounting proposal - telecommunications
The FASB and the IASB have issued exposure drafts that would require lessees to recognize assets and liabilities arising from their involvement in most leases. The proposal would significantly change the accounting for leases and could have far-reaching implications for telecom companies' finances and operations. This Technical Line discusses the effect of the proposal on telecommunication companies and supplements our general Technical Lines, A closer look at the new lease accounting proposal (pdf, 865.4kb) and How the lease accounting proposal might affect your company (pdf, 1.6mb).

6 June 2013

Financial Reporting Briefs - Second quarter 2013: Telecommunications
This publication provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry during the second quarter of 2013.

19 March 2013

Financial Reporting Briefs - First quarter 2013: Telecommunications
This publication provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry during the first quarter of 2013.

13 December 2012

Financial Reporting Briefs - Fourth quarter 2012: Telecommunications
This publication provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry during the fourth quarter of 2012.

6 September 2012

Financial Reporting Briefs - Third quarter 2012: Telecommunications
This publication provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry during the third quarter of 2012.

6 June 2012

Financial Reporting Briefs - Second quarter 2012: Telecommunications
This publication provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry during the second quarter of 2012.

1 March 2012

Financial Reporting Briefs - First quarter 2012: Telecommunications
This publication provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry during the first quarter of 2012.

22 December 2011

Technical Line - Revenue recognition proposal - telecommunications
This industry-specific publication supplements our Technical Line, Double-exposure: The revised revenue recognition proposal, and highlights some of the more significant implications that the latest revenue recognition proposal may have on the telecommunications industry.

1 December 2011

Financial Reporting Briefs - Fourth quarter 2011: Telecommunications
This publication provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry during the fourth quarter of 2011.

7 September 2011

Financial reporting briefs - Third quarter 2011: Telecommunications
This publication provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry during the third quarter of 2011. This edition brings you up to speed on the Boards’ priority joint projects and describes several new accounting standards updates issued this quarter.

1 June 2011

Financial Reporting Briefs - Second quarter 2011: Telecommunications
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry that have occurred during the second quarter of 2011. It also summarizes other key developments heading into the third quarter of 2011.

1 March 2011

Financial Reporting Briefs - First quarter 2011: Telecommunications
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments in the telecommunications industry that have occurred during the first quarter of 2011. It also summarizes other key developments heading into the second quarter of 2011.

17 December 2010

Financial Reporting Briefs - Fourth quarter 2010: Telecommunications
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the telecommunications industry during the fourth quarter of 2010. It also summarizes other key developments heading into the first quarter of 2010.

1 October 2010

Technical Line - Implications of the new revenue recognition proposal to the telecommunications industry
Our Technical Line supplements our FRD entitled, The road to convergence: the revenue recognition proposal, to highlight significant implications that the proposed revenue recognition model may have on the telecommunications industry.

17 September 2010

Financial Reporting Briefs - Third quarter 2010: Telecommunications
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the telecommunications industry during the third quarter of 2010. It also summarizes other key developments heading into the fourth quarter of 2010.

11 June 2010

Financial Reporting Briefs - Second quarter 2010: Telecommunications
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the telecommunications industry during the second quarter of 2010. It also summarizes other key developments heading into the third quarter of 2010.

12 March 2010

Financial Reporting Briefs - First quarter 2010: Telecommunications
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the telecommunications industry during the first quarter of 2010. It also summarizes other key developments heading into the second quarter of 2010.

1 December 2009

Financial Reporting Briefs - Fourth quarter 2009: Telecommunications
Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred in the telecommunications industry during the fourth quarter of 2009. It also summarizes other key developments from 2009 heading into reporting season and provides a look ahead to 2010.

29 May 2009

US GAAP vs. IFRS-The basics: Telecommunications
Our Basics book provides an comparison of US GAAP and IFRS standards related to the telecommunications industry.

29 April 2009

Technical Line - Appendix N - Implications of the DP proposed model on telecommunications companies
Our Technical Line addresses telecommunications-specific revenue recognition issues if the provisions of the FASB/IASB Discussion Paper on revenue recognition eventually are adopted.

1 December 2008

Standard Setter Updates - Telecommunications industry supplement
Our Standard Setter Update highlights significant developments in financial accounting and reporting during 2008 in Our telecommunications industry.

26 November 2008

Accounting for business combinations-implications of Statement 141 (R) for the telecommunications industry
Our Technical Line discusses the effects of FASB Statement No. 141(R) on the accounting for business combinations in the telecom industry.

1 November 2008

SEC Comments and Trends - November 2008 - Telecommunications industry supplement
Our SEC Comments and Trends provides an overview of the issues in the telecommunications industry on which the SEC staff is focusing in its recent comments to registrants.

Other industries

13 October 2014

To the Point - Final IRS regulations affect how annual pharma fee is recognized
The IRS has issued final regulations for calculating the annual branded prescription drug fee imposed by the Affordable Care Act and requires covered entities to estimate and accrue the annual fee as sales occur. Our To the Point publication tells you what you need to know.

18 September 2014

Financial Reporting Briefs - Third quarter 2014: Health care
This publication provides you with a snapshot of the major accounting and regulatory developments in the health care industry during the third quarter of 2014.

18 September 2014

Financial Reporting Briefs - Third quarter 2014: Media and entertainment
This publication provides you with a snapshot of the major accounting and regulatory developments in the media and entertainment industry during the third quarter of 2014.

17 September 2014

Technical Line - The new revenue recognition standard - engineering and construction
Our Technical Line considers key implications of the revenue recognition standard for engineering and construction entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

4 September 2014

Technical Line - The new revenue recognition standard - aerospace and defense
Our Technical Line considers key implications of the revenue recognition standard for aerospace and defense entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

28 August 2014

Technical Line - The new revenue recognition standard - airlines
Our Technical Line considers key implications of the revenue recognition standard for airline entities.. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

28 August 2014

Technical Line - The new revenue recognition standard - insurance
Our Technical Line considers key implications of the revenue recognition standard for Insurance entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

27 August 2014

Technical Line - The new revenue recognition standard - automotive
Our Technical Line considers key implications of the revenue recognition standard for automotive entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

27 August 2014

Technical Line - The new revenue recognition standard - media and entertainment
Our Technical Line considers key implications of the revenue recognition standard for media and entertainment entities.. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

27 August 2014

Technical Line - The new revenue recognition standard - mining and metals
Our Technical Line considers key implications of the revenue recognition standard for mining and metals entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

27 August 2014

Technical Line - The new revenue recognition standard - power and utilities
Our Technical Line considers key implications of the revenue recognition standard for power and utilities entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

26 August 2014

Technical Line - The new revenue recognition standard - software and cloud services
Our Technical Line considers key implications of the revenue recognition standard for software and cloud services entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

25 August 2014

Technical Line - The new revenue recognition standard - health care
Our Technical Line considers key implications of the revenue recognition standard for health care entities. This publication supplements our Technical Line, A closer look at the new revenue recognition standard, and should be read in conjunction with it.

12 June 2014

Financial Reporting Briefs - Second quarter 2014: Health care
This publication provides you with a snapshot of the major accounting and regulatory developments in the health care industry during the second quarter of 2014.

12 June 2014

Financial Reporting Briefs - Second quarter 2014: Media and entertainment
This publication provides you with a snapshot of the major accounting and regulatory developments in the media and entertainment industry during the second quarter of 2014.

27 March 2014

Financial Reporting Briefs - First quarter 2014: Media and entertainment
This publication provides you with a snapshot of the major accounting and regulatory developments in the media and entertainment industry during the first quarter of 2014.

19 December 2013

Financial Reporting Briefs - Fourth quarter 2013: Health care
This publication provides you with a snapshot of the major accounting and regulatory developments in the health care industry during the fourth quarter of 2013.

19 December 2013

Financial Reporting Briefs - Fourth quarter 2013: Media and entertainment
This publication provides you with a snapshot of the major accounting and regulatory developments in the media and entertainment industry during the fourth quarter of 2013.

4 December 2013

SEC Comments and Trends - December 2013 - Media and entertainment industry supplement
Our media and entertainment (M&E) supplement to our SEC Comments and Trends publication is intended to give you insights into the Securities and Exchange Commission (SEC) staff’s concerns and areas of focus involving M&E companies. This publication is based on our review of 101 public comment letters issued to more than 50 M&E registrants between February 2012 and September 2013. It should be read in conjunction with our SEC Comments and Trends - 2013 supplement (pdf, 420.1kb) , which discusses matters that relate to all registrants.

19 September 2013

Financial Reporting Briefs - Third quarter 2013: Health care
This publication provides you with a snapshot of the major accounting and regulatory developments in the health care industry during the third quarter of 2013.

19 September 2013

Financial Reporting Briefs - Third quarter 2013: Media and entertainment
This publication provides you with a snapshot of the major accounting and regulatory developments in the media and entertainment industry during the third quarter of 2013.

6 June 2013

Financial Reporting Briefs - Second quarter 2013: Media and entertainment
This publication provides you with a snapshot of the major accounting and regulatory developments in the media and entertainment industry during the second quarter of 2013.

6 June 2013

Financial Reporting Briefs - Second quarter 2013: Provider care
This publication provides you with a snapshot of the major accounting and regulatory developments in the provider care industry during the second quarter of 2013.

19 March 2013

Financial Reporting Briefs - First quarter 2013: Media and entertainment
This publication provides you with a snapshot of the major accounting and regulatory developments in the media and entertainment industry during the first quarter of 2013.

19 March 2013

Financial Reporting Briefs - First quarter 2013: Provider care
This publication provides you with a snapshot of the major accounting and regulatory developments in the provider care industry during the first quarter of 2013.

13 December 2012

Financial Reporting Briefs - Fourth quarter 2012: Media and entertainment
This publication provides you with a snapshot of the major accounting and regulatory developments in the media and entertainment industry during the fourth quarter of 2012.

13 December 2012

Financial Reporting Briefs - Fourth quarter 2012: Provider care
This publication provides you with a snapshot of the major accounting and regulatory developments in the provider care industry during the fourth quarter of 2012.

6 September 2012

Financial Reporting Briefs - Third quarter 2012: Media and entertainment
This publication provides you with a snapshot of the major accounting and regulatory developments in the media and entertainment industry during the third quarter of 2012.

6 September 2012

Financial Reporting Briefs - Third quarter 2012: Provider care
This publication provides you with a snapshot of the major accounting and regulatory developments in the provider care industry during the third quarter of 2012.

6 June 2012

Financial Reporting Briefs - Second quarter 2012: Media and entertainment
This publication provides you with a snapshot of the major accounting and regulatory developments in the media and entertainment industry during the second quarter of 2012.

6 June 2012

Financial Reporting Briefs - Second quarter 2012: Provider care
This publication provides you with a snapshot of the major accounting and regulatory developments in the provider care industry during the second quarter of 2012.

24 May 2012

To the Point - Media and entertainment entities raise key issues in revenue recognition project
The Boards discussed comment letters they received on their joint revenue recognition proposal as well as the redeliberation plan proposed by their staffs. Our To the Point publication focuses on comment letter themes from the media and entertainment industry. The Boards have targeted early 2013 for issuance of a final standard.

1 March 2012

Financial Reporting Briefs - First quarter 2012: Media and entertainment
This publication provides you with a snapshot of the major accounting and regulatory developments in the media and entertainment industry during the first quarter of 2012.

1 March 2012

Financial Reporting Briefs - First quarter 2012: Provider care
This publication provides you with a snapshot of the major accounting and regulatory developments in the provider care industry during the first quarter of 2012.

16 February 2012

Technical Line - The revised revenue recognition proposal - automotive
This industry-specific publication supplements our Technical Line, Double-exposure: The revised revenue recognition proposal, and highlights some of the more significant implications that the latest revenue recognition proposal may have on the automotive sector.

1 February 2012

Technical Line - The revised revenue recognition proposal - aerospace and defense
This industry-specific publication supplements our Technical Line, Double-exposure: The revised revenue recognition proposal, and highlights some of the more significant implications that the latest revenue recognition proposal may have on the aerospace and defense industry.

26 January 2012

SEC Comments and Trends - January 2012 - Media and entertainment industry supplement
Our media and entertainment (M&E) supplement to our SEC Comments and Trends publication is intended to give you insights into the Securities and Exchange Commission (SEC) staff’s concerns and areas of focus involving M&E companies.

12 January 2012

Technical Line - Accounting for incentive payments for using electronic health records
Many questions have arisen about the appropriate accounting treatment for incentive payments under the Medicare and Medicaid programs for certain eligible professionals and hospitals that meaningfully use certified electronic health record (EHR) technology. The SEC staff has informally expressed its view on the accounting treatment of these payments. Our Technical Line discusses the SEC staff’s view and the accounting implications of these incentive payments for issuers and non-issuers that operate hospitals.

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