AccountingLink

     

    26 March 2015

    Financial Reporting Briefs - First quarter 2015 (pdf, 5.3mb)

    26 March 2015

    To the Point - Boards discuss revenue recognition issues that affect M&E entities as TRG prepares to take up new ones (pdf, 122.6kb)

    26 March 2015

    To the Point - SEC adopts 'Regulation A+' to expand exempt offerings (pdf, 128.9kb)

    25 March 2015

    Technical Line - Final standard on leases is taking shape (pdf, 558.4kb)

    20 March 2015

    EITF Update - March 2015 (pdf, 201.1kb)

    19 March 2015

    To the Point - Boards decide to make more changes to their new revenue standards (pdf, 123.1kb)

    12 March 2015

    To the Point - FASB makes final changes to proposal on short-duration insurance contract disclosures (pdf, 101.4kb)

    12 March 2015

    To the Point - FASB poised to make significant changes to credit impairment model (pdf, 134.6kb)

    26 February 2015

    To the Point - FASB completes redeliberations on leases and directs staff to begin drafting new standard (pdf, 116.8kb)

    26 February 2015

    To the Point - Proposed disclosures would link bifurcated embedded derivatives with their host contracts (pdf, 125.7kb)

    19 February 2015

    To the Point - Boards reach different decisions on some of the proposed changes to the new revenue standards (pdf, 123.3kb)

    19 February 2015

    To the Point - FASB and IASB decide more guidance is needed on M&E revenue implementation issues (pdf, 285.5kb)

    19 February 2015

    To the Point - New consolidation guidance will affect entities in all industries (pdf, 138.3kb)

    17 February 2015

    Comment Letter - FASB proposal to increase transparency about an investment company’s investments in other investment companies (pdf, 34.8kb)

    17 February 2015

    To the Point - FASB may add income tax disclosures related to foreign earnings (pdf, 99.3kb)

    17 February 2015

    To the Point - PCC will consider making alternatives easier to adopt (pdf, 123.8kb)

    12 February 2015

    To the Point - SEC proposes proxy disclosure of policies on hedging by employees, officers and directors (pdf, 103.2kb)

    28 January 2015

    To the Point - FASB proposes simplifying income tax accounting (pdf, 121.4kb)  

    28 January 2015

    To the Point - Joint Transition Resource Group for Revenue Recognition tackles a long list of implementation issues (pdf, 148.8kb)  

    26 January 2015

    Technical Line - Nonpublic entity considerations for the new revenue standard (pdf, 170.1kb)  

    22 January 2015

    To the Point - Boards decide to require different lessee disclosures (pdf, 117.7kb)

    22 January 2015

    To the Point - New guidance on classifying and measuring financial instruments is coming soon (pdf, 134.3kb)  

    22 January 2015

    To the Point - Transition Resource Group on Revenue Recognition to discuss issues that affect media and entertainment entities (pdf, 108kb)  

    15 January 2015

    2014 Standard Setter Update - Financial reporting and accounting developments (pdf, 2.6mb)

    9 January 2015

    To the Point - FASB eliminates reporting of extraordinary items (pdf, 108.6kb)

    8 January 2015

    SEC in Focus - January 2015 (pdf, 230.4kb)  

    7 January 2015

    To the Point - Private companies can recognize fewer intangible assets acquired in a business combination (pdf, 254kb)  

    23 December 2014

    Quarterly tax developments - December 2014 (pdf, 2.4mb)

    22 December 2014

    To the Point - Tax extenders reinstated – but only for 2014 (pdf, 113.1kb)

    18 December 2014

    Financial Reporting Briefs - Fourth quarter 2014 (pdf, 2.7mb)

    18 December 2014

    To the Point - Boards complete redeliberations of the definition of a lease (pdf, 109kb)

    18 December 2014

    To the Point - FASB to propose more ways to simplify accounting for employee share-based payments (pdf, 117.1kb)

    17 December 2014

    Financial Reporting Developments - Business combinations (pdf, 3.1mb)

    15 December 2014

    2014 AICPA National Conference on Current SEC and PCAOB Developments (pdf, 424.3kb)

    15 December 2014

    Comment Letter - FASB proposal to simplify the presentation of debt issuance costs (pdf, 110.7kb)

    15 December 2014

    To the Point - PCC discusses expanding the use of the term public business entity and other projects (pdf, 102.5kb)

    11 December 2014

    Accounting pronouncements effective in 2014 (pdf, 135.5kb)

    11 December 2014

    SEC Comments and Trends - December 2014 - Media and entertainment industry supplement (pdf, 233.7kb)

    11 December 2014

    Technical Line - Year-end financial reporting reminders (pdf, 321.3kb)

    9 December 2014

    To the Point - FASB holds forum on financial disclosures (pdf, 110.6kb)

    9 December 2014

    Comment letter – FASB proposal to simplify the measurement date of an employer’s defined benefit obligation and plan assets (pdf, 105.9kb)

    8 December 2014

    To the Point - FASB proposes disclosures about investments in other investment companies (pdf, 268.3kb)

    5 December 2014

    Technical Line - Companies may be subject to excise taxes under Affordable Care Act (pdf, 140.9kb)

    4 December 2014

    2014 SEC annual reports – Form 10-K (pdf, 1.8mb)

    4 December 2014

    2015 SEC quarterly reports – Form 10-Q (pdf, 745.1kb)

    4 December 2014

    2015 proxy statements - An overview of the requirements (pdf, 863.1kb)

    3 December 2014

    NAIC Bulletin - Fall 2014 edition (pdf, 300kb)

    26 November 2014

    Comment Letter - Technical corrections and improvements (pdf, 145.9kb)

    26 November 2014

    Financial Reporting Developments - Lease accounting (pdf, 2.1mb)

    19 November 2014

    To the Point - FASB makes pushdown accounting optional (pdf, 121.1kb)

    14 November 2014

    Technical Line - New consolidation guidance is coming soon (pdf, 274.3kb)

    13 November 2014

    Disclosure effectiveness: What investors, company executives and other stakeholders are saying (pdf, 1.4mb)

    12 November 2014

    Financial Reporting Developments - Discontinued operations (pdf, 416.7kb)

    12 November 2014

    Financial Reporting Developments - Discontinued operations (following the adoption of ASU 2014-08) (pdf, 437.7kb)

    12 November 2014

    Financial Reporting Developments - Impairment or disposal of long-lived assets (pdf, 864.8kb)

    4 November 2014

    To the Point - A ‘whole-istic’ approach to defining host contracts in hybrid instruments issued as shares (pdf, 127.9kb)

    3 November 2014

    Comment Letter - PCAOB staff consultation paper: auditing accounting estimates and fair value measurements (pdf, 185.5kb)

    3 November 2014

    To the Point - Joint Transition Resource Group tackles new revenue topics (pdf, 123.5kb)

    31 October 2014

    To the Point - FASB proposes eliminating certain investments from the fair value hierarchy (pdf, 250.5kb)

    30 October 2014

    To the Point - Benefit plan sponsors may need to consider new mortality tables in making year-end assumptions (pdf, 102.6kb)

    29 October 2014

    Technical Line - IRU arrangements: A purchaser’s guide to identifying and classifying leases (pdf, 195.3kb)

    24 October 2014

    To the Point - Boards reaffirm the definition of a lease but continue to work on its application (pdf, 247.7kb)

    22 October 2014

    Technical Line - A closer look at the new revenue recognition standard - retail and consumer products (pdf, 567.8kb)

    22 October 2014

    To the Point - Spotlight on transactions with related parties, significant unusual transactions and executives (pdf, 318.8kb)

    21 October 2014

    Disclosure effectiveness: What companies can do now (pdf, 1.4mb)  

    16 October 2014

    To the Point - FASB finishes deliberations on not-for-profit proposal (pdf, 113.2kb)

    16 October 2014

    To the Point - FASB issues simplification proposals on debt issuance costs and retirement benefits (pdf, 120.6kb)

    9 October 2014

    SEC in Focus - October 2014 (pdf, 366.1kb)

    9 October 2014

    To the Point - FASB launches project to simplify share-based payment accounting (pdf, 118.3kb)

    8 October 2014

    Quarterly tax developments - September 2014 (pdf, 2.1mb)

    8 October 2014

    Third quarter 2014 Standard Setter Update (pdf, 1.7mb)