AccountingLink

     

    29 July 2016

    Comment Letter - PCAOB proposal on audits involving other auditors (pdf, 190.4kb)

    28 July 2016

    Financial Reporting Developments - Equity method investments and joint ventures (pdf, 1.8mb)

    28 July 2016

    To the Point - FASB proposes changes to income tax disclosure requirements (pdf, 111.2kb)

    25 July 2016

    Comment Letter - FASB proposal on evaluating interests held under common control in the Variable Interest Entity (VIE) Model (pdf, 107kb)

    21 July 2016

    Comment Letter - Regulation S-K concept release (pdf, 292.8kb)

    14 July 2016

    Second quarter 2016 Standard Setter Update (pdf, 1.1mb)

    14 July 2016

    To the Point - SEC proposes eliminating redundant and outdated disclosures (pdf, 108.7kb)

    13 July 2016

    Financial Reporting Developments - Asset retirement obligations (pdf, 571.4kb)

    7 July 2016

    SEC in Focus - July 2016 (pdf, 190.9kb)

    7 July 2016

    Technical Line - Accounting and reporting considerations of Brexit (pdf, 182.7kb)  

    7 July 2016

    To the Point - SEC adopts final rule on resource extraction disclosures (pdf, 97.2kb)

    30 June 2016

    Comment letter - FASB proposal on goodwill impairment (pdf, 134.1kb)

    29 June 2016

    Financial Reporting Developments - Foreign currency matters (pdf, 836.7kb)

    29 June 2016

    Quarterly tax developments - June 2016 (pdf, 2.1mb)

    29 June 2016

    Comment Letter - FASB proposal on technical corrections and improvements (pdf, 152.4kb)

    29 June 2016

    Comment letter - FASB proposal on technical corrections and improvements to its revenue standard (pdf, 131.6kb)

    29 June 2016

    To the Point - VIE guidance on evaluating indirect interests held by related parties under common control may change (pdf, 121.2kb)

    28 June 2016

    Financial Reporting Developments - Business combinations (pdf, 3.6mb)

    23 June 2016

    Financial Reporting Briefs - Second quarter 2016 (pdf, 942.3kb)

    20 June 2016

    To the Point - FASB decides to issue final income tax guidance on intercompany transactions (pdf, 97.5kb)

    16 June 2016

    To the Point - FASB issues sweeping changes to credit loss guidance (pdf, 116.5kb)

    15 June 2016

    Accounting pronouncements effective for the second quarter of 2016 (pdf, 82.6kb)

    14 June 2016

    EITF Update - June 2016 (pdf, 177.5kb)

    9 June 2016

    Technical Line - Accounting for cloud computing arrangements as software licenses or service contracts (pdf, 112.4kb)

    9 June 2016

    To the Point - Clarifying the accounting for the derecognition of nonfinancial assets and in substance nonfinancial assets (pdf, 121.4kb)

    6 June 2016

    Financial Reporting Developments - Bankruptcies, liquidations and quasi-reorganizations (pdf, 1.5mb)

    2 June 2016

    Financial Reporting Developments - Exit or disposal cost obligations (pdf, 547.9kb)

    2 June 2016

    Financial Reporting Developments - Accounting changes and error corrections (pdf, 834kb)

    25 May 2016

    Financial Reporting Developments - Intangibles - Goodwill and other (pdf, 1.5mb)

    24 May 2016

    To the Point - Global tax changes may affect multinational companies (pdf, 110.9kb)

    19 May 2016

    Financial Reporting Developments - Segment reporting (pdf, 853.1kb)

    19 May 2016

    Technical Line - How the FASB’s new leases standard will affect oil and gas entities (pdf, 260kb)

    19 May 2016

    Technical Line - How the FASB’s new leases standard will affect power and utilities entities (pdf, 261kb)

    19 May 2016

    To the Point - FASB proposes technical corrections and improvements to the new revenue standard (pdf, 120.5kb)

    19 May 2016

    To the Point - SEC staff updates guidance on non-GAAP financial measures (pdf, 110.8kb)

    16 May 2016

    Financial Reporting Developments - Segment reporting (pdf, 853.1kb)

    13 May 2016

    To the Point - PCAOB reproposes significant changes to the auditor’s report (pdf, 117.1kb)

    12 May 2016

    To the Point - Policy issues for audit committee comment in the SEC’s S-K Concept Release on disclosure effectiveness (pdf, 105.9kb)

    12 May 2016

    To the Point - Simplifying the accounting for goodwill impairment (pdf, 106.3kb)

    10 May 2016

    Technical Line - A closer look at the new guidance on accounting for share-based payments to employees (pdf, 217.4kb)

    10 May 2016

    To the Point - FASB issues narrow-scope amendments and practical expedients for its revenue standard (pdf, 119kb)

    28 April 2016

    To the Point - FASB makes targeted amendments to the accounting for employee share-based payments (pdf, 131.8kb)

    28 April 2016

    To the Point - FASB delays effective dates of its upcoming credit impairment standard (pdf, 86.5kb)

    28 April 2016

    Technical Line - Spotlight on non-GAAP financial measures (pdf, 188.9kb)

    25 April 2016

    Comment letter - FASB proposal on changes to the reporting of net periodic pension cost and net periodic postretirement benefit cost (pdf, 141.9kb)

    25 April 2016

    Comment letter - FASB proposal on changes to disclosure requirements for defined benefit plans (pdf, 129.1kb)

    21 April 2016

    Joint Transition Resource Group for Revenue Recognition items of general agreement (pdf, 293.4kb)

    21 April 2016

    To the Point - PCAOB proposes strengthening requirements for audits involving other auditors (pdf, 109.6kb)

    20 April 2016

    To the Point - FASB Transition Resource Group for Revenue Recognition discusses five more implementation issues (pdf, 129.7kb)

    20 April 2016

    First quarter 2016 Standard Setter Update (pdf, 811.7kb)

    20 April 2016

    NAIC Bulletin - Spring 2016 edition (pdf, 391.3kb)

    15 April 2016

    To the Point - FASB amends the licenses and performance obligations guidance in its new revenue standard  (pdf, 122.6kb)

    14 April 2016

    Technical Line - How the FASB’s new leases standard will affect airline entities  (pdf, 247.1kb)

    14 April 2016

    Technical Line - How the FASB’s new leases standard will affect automotive entities (pdf, 230kb)

    14 April 2016

    Technical Line - How the FASB’s new leases standard will affect engineering and construction entities (pdf, 201.4kb)   

    14 April 2016

    Technical Line - How the FASB’s new leases standard will affect financial services entities (pdf, 213kb)   

    14 April 2016

    Technical Line - How the FASB’s new leases standard will affect health care entities  (pdf, 229.8kb)

    14 April 2016

    Technical Line - How the FASB’s new leases standard will affect mining and metals entities  (pdf, 223.5kb)

    14 April 2016

    Technical Line - How the FASB’s new leases standard will affect real estate entities (pdf, 260.8kb)

    14 April 2016

    Technical Line - How the FASB’s new leases standard will affect retail and consumer products entities  (pdf, 240.9kb)

    14 April 2016

    Technical Line - How the FASB’s new leases standard will affect telecommunications and cable entities (pdf, 239.3kb)  

    14 April 2016

    Technical Line - Using the 2016 XBRL US GAAP Financial Reporting Taxonomy (pdf, 170kb)

    14 April 2016

    To the Point - CPAs will seek written assertions and representations under new AICPA attestation standards (pdf, 95kb)  

    14 April 2016

    To the Point - SEC explores possible changes to Regulation S-K requirements for business and financial disclosures (pdf, 118.8kb)  

    12 April 2016

    Technical Line - The effects of the new consolidation guidance on real estate entities (pdf, 246.4kb)

    7 April 2016

    SEC in Focus - April 2016 (pdf, 214.5kb)

    7 April 2016

    To the Point - Transition Resource Group for credit losses discusses FASB’s proposed guidance (pdf, 104.4kb)

    31 March 2016

    Technical Line - A closer look at the new leases standard (pdf, 1.7mb)

    31 March 2016

    To the Point - FASB makes targeted amendments to the accounting for employee share-based payments (pdf, 130kb)

    31 March 2016

    To the Point - FASB moves closer to issuing a proposal on income tax disclosures (pdf, 102.1kb)

    31 March 2016

    To the Point - Japan tax reform law has income tax accounting implications (pdf, 102.8kb)

    30 March 2016

    Comment Letter - SEC’s proposal to regulate funds’ use of derivatives (pdf, 118.4kb)

    30 March 2016

    Quarterly tax developments - March 2016 (pdf, 865.2kb)

    23 March 2016

    Financial Reporting Briefs - First quarter 2016 (pdf, 1.3mb)

    18 March 2016

    To the Point - FASB issues amendments to the principal versus agent guidance in its new revenue standard (pdf, 135.5kb)

    16 March 2016

    To the Point - FASB eliminates retrospective application of equity method (pdf, 107.9kb)

    15 March 2016

    To the Point - FASB clarifies guidance on assessing contingent put and call options in debt instruments (pdf, 108.7kb)

    10 March 2016

    To the Point - Final guidance eliminates effective dates in PCC alternatives (pdf, 103kb)

    10 March 2016

    Accounting pronouncements effective for the first quarter of 2016 (pdf, 116.8kb)

    10 March 2016

    To the Point - FASB says hedge accounting relationships may continue after a novation (pdf, 139.5kb)

    9 March 2016

    To the Point - FASB develops a model to recognize breakage for certain prepaid stored-value products (pdf, 124.2kb)

    29 February 2016

    Comment letter - FASB proposal on fair value measurement disclosures (pdf, 140.3kb)

    26 February 2016

    Let’s talk: Practical matters - Leases make their way onto the balance sheet (pdf, 432.6kb)

    25 February 2016

    To the Point - FASB issues final guidance that will change the accounting for leases (pdf, 123.8kb)

    22 February 2016

    Comment Letter - SEC rules implementing provisions of the FAST Act (pdf, 106.9kb)

    11 February 2016

    Financial Reporting Developments - Consolidation and the Variable Interest Model: Determination of a controlling financial interest (following the adoption of ASU 2015-02, Amendments to the Consolidation Analysis) (pdf, 3.1mb)

    11 February 2016

    To the Point - FASB votes to finalize narrow-scope amendments and practical expedients for its revenue standard (pdf, 117.3kb)

    10 February 2016

    Comment Letter - FASB proposal on disclosures of government assistance (pdf, 147.3kb)

    4 February 2016

    To the Point - Centers for Medicare & Medicaid Services issue rule that may affect entities’ drug rebate estimates (pdf, 90.1kb)

    28 January 2016

    To the Point - Employers’ presentation and disclosures for defined benefit retirement plans may change (pdf, 116.4kb)

    28 January 2016

    To the Point - New guidance on classifying and measuring financial instruments - health care not-for-profit entities (pdf, 118.9kb)

    21 January 2016

    Comment Letter - FASB proposal on the definition of a business (pdf, 358.2kb)

    14 January 2016

    2015 Standard Setter Update - Financial reporting and accounting developments (pdf, 1.4mb)

    14 January 2016

    Comment Letter - SEC’s fund liquidity and swing pricing proposal (pdf, 143.8kb)

    7 January 2016

    Comment Letter - Assessing whether disclosures are material (pdf, 136kb)

    7 January 2016

    Comment Letter - Amendments to conceptual framework for financial reporting, chapter 3: qualitative characteristics of useful financial information (pdf, 143.5kb)

    7 January 2016

    SEC in Focus - January 2016 (pdf, 243kb)

    7 January 2016

    Technical Line - Presentation and disclosure requirements for the new revenue recognition standard (pdf, 452kb)

    7 January 2016

    To the Point - FASB makes targeted amendments to guidance on classifying and measuring financial instruments (pdf, 135.8kb)