AccountingLink

     

    31 July 2015

    Comment Letter - FASB proposal to simplify equity method accounting (pdf, 150.3kb)

    31 July 2015

    To the Point - FASB simplifies financial reporting by employee benefit plans (pdf, 114.1kb)

    30 July 2015

    To the Point - FASB decides to clarify principal versus agent guidance in its new revenue standard (pdf, 120kb)

    29 July 2015

    Technical Line - Applying the new revenue recognition standard to sales of real estate (pdf, 359.2kb)

    29 July 2015

    Technical Line - Gains and losses from the derecognition of nonfinancial assets (pdf, 244.3kb)

    28 July 2015

    Technical Line - Final standard on leases is taking shape (pdf, 611.7kb)

    27 July 2015

    To the Point - FASB changes approach to updating assumptions for long-duration contracts (pdf, 96.6kb)

    24 July 2015

    Financial Reporting Developments - Earnings per share (pdf, 1.1mb)

    24 July 2015

    Financial Reporting Developments - Joint ventures (pdf, 554.7kb)

    23 July 2015

    To the Point - FASB simplifies the subsequent measurement of inventory (pdf, 107.5kb)

    23 July 2015

    To the Point - Private companies may get relief on adopting PCC alternatives after their effective dates (pdf, 107.6kb)

    22 July 2015

    Financial Reporting Developments - Share-based payments (pdf, 2.8mb)

    22 July 2015

    Joint Transition Resource Group for Revenue Recognition items of general agreement (pdf, 235.2kb)

    22 July 2015

    Technical Line - GASB overhauls government retiree health care rule (pdf, 203.4kb)

    16 July 2015

    Financial Reporting Developments - Fair value measurement (pdf, 2.7mb)

    16 July 2015

    Second quarter 2015 Standard Setter Update (pdf, 1.9mb)

    15 July 2015

    Financial Reporting Developments - Transfers and servicing of financial assets (pdf, 2mb)

    14 July 2015

    To the Point - Joint Transition Resource Group for Revenue Recognition discusses additional implementation issues (pdf, 167.1kb)

    9 July 2015

    SEC in Focus - July 2015 (pdf, 236.3kb)

    9 July 2015

    To the Point - SEC proposes requiring ‘clawback’ policies and disclosures (pdf, 111.7kb)

    2 July 2015

    Comment Letter - FASB proposal on measurement-period simplification (pdf, 99.2kb)

    2 July 2015

    To the Point - PCAOB proposes new approach for audit transparency disclosures (pdf, 90.8kb)

    2 July 2015

    To the Point - PCAOB seeks comment on audit quality indicators (pdf, 116kb)

    2 July 2015

    To the Point - SEC seeks feedback on possible changes to audit committee disclosures (pdf, 110kb)

    1 July 2015

    Quarterly tax developments - June 2015 (pdf, 2.5mb)

    1 July 2015

    To the Point - FASB tries to make hedge accounting easier to apply and understand (pdf, 115.2kb)

    30 June 2015

    Comment Letter - FASB proposal to clarify the guidance in the new revenue standard for performance obligations and licenses of IP (pdf, 176.7kb)

    29 June 2015

    Financial Reporting Developments - Segment reporting (pdf, 751.4kb)

    19 June 2015

    EITF Update - June 2015 (pdf, 197.7kb)

    18 June 2015

    Financial Reporting Briefs - Second quarter 2015 (pdf, 2.8mb)

    11 June 2015

    Accounting pronouncements effective for the second quarter of 2015 (pdf, 98.3kb)

    9 June 2015

    To the Point - FASB proposal would change how companies account for employee share-based payments (pdf, 134.3kb)

    8 June 2015

    To the Point - FASB proposes simplifying equity method accounting (pdf, 140.2kb)

    29 May 2015

    Comment Letter - FASB proposal on balance sheet classification of deferred taxes (pdf, 97.5kb)

    29 May 2015

    Comment Letter - FASB proposal on income tax accounting for intercompany sales or transfers (pdf, 131.3kb)

    29 May 2015

    Comment letter - FASB’s proposal to defer the effective date of the new revenue recognition standard (pdf, 103.7kb)

    28 May 2015

    To the Point - SEC proposes enhancing reporting by investment companies and investment advisers (pdf, 115.2kb)

    27 May 2015

    To the Point - FASB addresses collectibility assessment for lessors and other topics in leases project (pdf, 127.6kb)

    27 May 2015

    To the Point - FASB proposes simplifying measurement-period adjustments in business combinations (pdf, 108.4kb)

    14 May 2015

    To the Point - FASB proposes amendments to its new revenue recognition standard that will affect M&E entities (pdf, 130.6kb)

    13 May 2015

    To the Point - FASB proposes first round of amendments to its new revenue recognition standard (pdf, 127.3kb)

    11 May 2015

    Comment Letter - Three-year review of the private company council (pdf, 83.8kb)

    7 May 2015

    To the Point - PCC discusses effective date relief for private company alternatives and other topics (pdf, 116kb)

    7 May 2015

    To the Point - SEC proposes ‘pay versus performance’ disclosures (pdf, 114.5kb)

    1 May 2015

    To the Point - FASB eliminates requirement to categorize certain investments in the fair value hierarchy (pdf, 118.3kb)

    1 May 2015

    To the Point - Recognizing breakage for certain prepaid stored-value cards (pdf, 129.1kb)

    29 April 2015

    To the Point - FASB proposes a one-year deferral of the new revenue standard (pdf, 110.2kb)

    29 April 2015

    To the Point – FASB proposes an overhaul of not-for-profit financial statements (pdf, 153.5kb)

    28 April 2015

    Comment Letter - FASB proposal to provide disclosures about hybrid financial instruments with bifurcated embedded derivatives (pdf, 109.9kb)

    24 April 2015

    To the Point - Applying the normal purchases and normal sales exception to power contracts in nodal energy markets (pdf, 124.3kb)

    24 April 2015

    To the Point - FASB proposes simplifying financial reporting by employee benefit plans (pdf, 121.8kb)

    23 April 2015

    Technical Line - Consolidation considerations for asset managers - FIN 46(R) to ASU 2015-02 (pdf, 516.6kb)

    23 April 2015

    Technical Line - New consolidation guidance will require many entities to re-evaluate their conclusions (pdf, 446.8kb)

    20 April 2015

    Technical Line - New Venezuelan currency regime - same accounting and reporting considerations (pdf, 348.3kb)

    20 April 2015

    To the Point - FASB clarifies a customer’s accounting for payments made in a cloud computing arrangement (pdf, 114.3kb)

    16 April 2015

    To the Point - FASB allows employers to simplify measurement date for defined benefit plan assets and obligations (pdf, 130.5kb)

    15 April 2015

    NAIC Bulletin - Spring 2015 edition (pdf, 347.2kb)

    15 April 2015

    Technical Line - Using the 2015 XBRL US GAAP Taxonomy (pdf, 181.3kb)

    15 April 2015

    To the Point - US GAAP income tax accounting considerations related to the new UK diverted profits tax (pdf, 120kb)

    14 April 2015

    First quarter 2015 Standard Setter Update (pdf, 1.8mb)

    14 April 2015

    Joint Transition Resource Group for Revenue Recognition items of general agreement (pdf, 186.9kb)

    9 April 2015

    To the Point - Simplifying the presentation of debt issuance costs (pdf, 117.2kb)

    2 April 2015

    SEC in Focus - April 2015 (pdf, 227.4kb)

    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)