AccountingLink

     

    22 December 2015

    US GAAP/IFRS accounting differences identifier tool (pdf, 2.7mb)

    22 December 2015

    Quarterly tax developments - December 2015 (pdf, 3mb)

    22 December 2015

    To the Point - Some ‘tax extenders’ are made permanent, others are extended (pdf, 101.8kb)

    22 December 2015

    US GAAP versus IFRS: The basics (pdf, 741.6kb)

    17 December 2015

    Financial Reporting Briefs - Fourth quarter 2015 (pdf, 2mb)

    17 December 2015

    Financial Reporting Developments - Derivatives and hedging (pdf, 6.2mb)

    17 December 2015

    To the Point - Boards vote to finalize amendments to principal versus agent guidance in their new revenue standards (pdf, 113.4kb)

    17 December 2015

    To the Point - SEC proposes rule to limit use of derivatives by regulated investment companies (pdf, 116.7kb)

    16 December 2015

    Financial Reporting Developments - Equity method investments (pdf, 1.6mb)

    16 December 2015

    Financial Reporting Developments - Segment reporting (pdf, 838.7kb)

    16 December 2015

    To the Point - PCAOB adopts final rules for audit transparency disclosures (pdf, 87.8kb)

    16 December 2015

    To the Point - SEC proposes a new rule about payments to governments for extractive activities (pdf, 94kb)

    15 December 2015

    2015 AICPA National Conference on Current SEC and PCAOB Developments (pdf, 436.7kb)

    14 December 2015

    Technical Line - FASB proposes changes to the definition of a business - oil and gas (pdf, 155.4kb)

    10 December 2015

    Accounting pronouncements effective in 2015 (pdf, 125.7kb)

    10 December 2015

    NAIC Bulletin - Fall 2015 edition (pdf, 367.8kb)

    10 December 2015

    SEC Comments and Trends - December 2015 - Life sciences industry supplement (pdf, 1.4mb)

    9 December 2015

    Technical Line - Insurers will have to make additional disclosures about short-duration contracts (pdf, 339.9kb)

    9 December 2015

    To the Point - New legislation makes changes to JOBS Act and other SEC requirements (pdf, 103.1kb)

    8 December 2015

    Financial Reporting Developments - Consolidated and other financial statements: Presentation and accounting for changes in ownership interests (pdf, 1.8mb)

    8 December 2015

    To the Point - FASB proposes changes to fair value measurement disclosures (pdf, 101.2kb)

    1 December 2015

    Our commitment to audit quality: Information for audit committees, investors and other stakeholders (pdf, 1.2mb)

    24 November 2015

    To the Point - FASB issues final guidance to simplify one aspect of income tax accounting (pdf, 98.8kb)

    24 November 2015

    To the Point - FASB proposes changes to the definition of a business (pdf, 122.1kb)

    24 November 2015

    Technical Line - FASB proposes changes to the definition of a business – life sciences (pdf, 160.9kb)

    24 November 2015

    Technical Line - FASB proposes changes to the definition of a business – real estate (pdf, 185.2kb)

    23 November 2015

    To the Point - FASB sets an effective date for the new leases standard and modifies the lease classification test (pdf, 100.1kb)

    23 November 2015

    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, 2.9mb)

    20 November 2015

    To the Point - Our recommendations for changing Regulation S-X disclosures about entities other than the registrant (pdf, 188.4kb)

    20 November 2015

    Comment Letter - Regulation S-X requirements for other entities (pdf, 1.6mb)

    20 November 2015

    Comment letter - Regulation S-X requirements for registrant’s financial statements (pdf, 174.5kb)

    19November 2015

    Joint Transition Resource Group for Revenue Recognition items of general agreement (pdf, 256.9kb)

    19 November 2015

    To the Point - Entities would have to make certain disclosures about government assistance they receive (pdf, 102.7kb)

    19 November 2015

    Financial Reporting Developments - Certain investments in debt and equity securities (pdf, 881kb)

    18 November 2015

    Technical Line - Final and proposed amendments to the new revenue standards (pdf, 447.2kb)

    16 November 2015

    Comment Letter - FASB proposal on effective date and transition guidance for existing PCC alternatives (pdf, 113.4kb)

    16 November 2015

    Comment Letter - FASB proposal on narrow scope improvements and practical expedients for its revenue standard (pdf, 158.8kb)

    13 November 2015

    EITF Update - November 2015 (pdf, 178.3kb)

    12 November 2015

    To the Point - Preparing for the new credit impairment standard (pdf, 150.4kb)

    11 November 2015

    2015 SEC annual reports – Form 10-K (pdf, 2.1mb)

    11 November 2015

    2016 proxy statements - An overview of the requirements (pdf, 1.1mb)

    11 November 2015

    2016 SEC quarterly reports – Form 10-Q (pdf, 935.2kb)

    11 November 2015

    To the Point - 2015 OMB Compliance Supplement may result in significant changes in audits of federal awards (pdf, 112.9kb)

    11 November 2015

    To the Point - GASB issues more authoritative Implementation Guide (pdf, 98.6kb)

    11 November 2015

    To the Point - GASB requires disclosures for tax abatement agreements (pdf, 106.9kb)

    10 November 2015

    To the Point - Joint Transition Resource Group for Revenue Recognition addresses more implementation issues (pdf, 155kb)

    5 November 2015

    Technical Line - Accounting risks related to the decline in oil prices (pdf, 176.4kb)

    5 November 2015

    To the Point - SEC adopts crowdfunding rules (pdf, 105.5kb)

    29 October 2015

    SEC Comments and Trends - October 2015 - Media and entertainment industry supplement (pdf, 886.4kb)

    29 October 2015

    To the Point - Participating life contracts would be accounted for like other long-duration contracts (pdf, 102.2kb)

    28 October 2015

    To the Point - FASB may require additional income tax disclosures (pdf, 104.6kb)

    27 October 2015

    Financial Reporting Developments - Discontinued operations (following the adoption of ASU 2014-08) (pdf, 432.3kb)

    22 October 2015

    Third quarter 2015 Standard Setter Update (pdf, 1.2mb)

    15 October 2015

    Comment Letter - FASB proposal to clarify the principal versus agent guidance in the new revenue standard (pdf, 135.5kb)

    15 October 2015

    To the Point - Updated mortality improvement scale should be considered in sponsors’ financial statements (pdf, 91.4kb)

    15 October 2015

    Financial Reporting Developments -  Issuer’s accounting for debt and equity financings (pdf, 3.3mb)

    15 October 2015

    Financial Reporting Developments - Business combinations (pdf, 3mb)

    8 October 2015

    To the Point - FASB addresses issues raised during drafting of the new leases standard (pdf, 86kb)

    8 October 2015

    SEC in Focus - October 2015 (pdf, 223.6kb)

    8 October 2015

    To the Point - Amending new revenue guidance on licenses, performance obligations would affect life sciences entities (pdf, 118.4kb)

    8 October 2015

    To the Point - Amending new revenue guidance on licenses, performance obligations would affect M&E entities (pdf, 117.9kb)  

    8 October 2015

    To the Point - FASB proposes allowing adoption of PCC alternatives at any time without a preferability assessment (pdf, 106kb)

    8 October 2015

    To the Point - FASB redeliberates its proposals to simplify income tax accounting (pdf, 101.7kb)

    7 October 2015

    Technical Line - IPO financial statement accounting and disclosure considerations (pdf, 276.8kb)

    7 October 2015

    Financial Reporting Developments - Income taxes (pdf, 4mb)

    1 October 2015

    To the Point - FASB proposes narrow-scope improvements and practical expedients for its revenue standard (pdf, 111.5kb)

    1 October 2015

    To the Point - FASB proposes guidance on applying materiality to disclosures (pdf, 106.9kb)

    1 October 2015

    To the Point - SEC seeks feedback on Regulation S-X and required financial information about other entities (pdf, 117.2kb)

    1 October 2015

    Financial Reporting Developments - Derivatives and hedging (pdf, 5.3mb)

    30 September 2015

    Quarterly tax developments - September 2015 (pdf, 2.6mb)

    29 September 2015

    To the Point - SEC proposes liquidity risk rules for mutual funds and ETFs (pdf, 92.3kb)

    29 September 2015

    To the Point - Potential alternative to develop discount rates used to measure defined benefit plan costs (pdf, 99.7kb)

    29 September 2015

    Comment Letter - AICPA proposed statement on forming an opinion and reporting on financial statements (pdf, 121.8kb)

    29 September 2015

    Financial Reporting Developments - Equity method investments (pdf, 1.4mb)

    28 September 2015

    Comment Letter - PCAOB concept release on audit quality indicators (pdf, 131.9kb)

    28 September 2015

    To the Point - FASB simplifies measurement-period adjustments in business combinations (pdf, 100.8kb)

    24 September 2015

    Financial Reporting Briefs - Third quarter 2015 (pdf, 4.6mb)

    24 September 2015

    Technical Line - 2015 trends in SEC comment letter (pdf, 271.6kb)

    24 September 2015

    SEC Comments and Trends - September 2015 (pdf, 1.9mb)

    23 September 2015

    Financial Reporting Developments - Bankruptcies, liquidations and quasi-reorganizations (pdf, 1.4mb)

    18 September 2015

    EITF Update - September 2015 (pdf, 158.7kb)

    17 September 2015

    Pro forma financial information - A guide for applying Article 11 of Regulation S-X (pdf, 1.1mb)

    17 September 2015

    Accounting pronouncements effective for the third quarter of 2015 (pdf, 84.8kb)

    16 September 2015

    The JOBS Act: 2015 mid-year update (pdf, 912.5kb)

    15 September 2015

    Comment Letter - SEC proposed clawback rule (pdf, 102.6kb)

    8 September 2015

    Comment Letter - SEC concept release on audit committee disclosures (pdf, 199.9kb)

    3 September 2015

    Financial Reporting Developments - Revenue from contracts with customers (ASC 606) (pdf, 1.4mb)

    2 September 2015

    NAIC Bulletin - Summer 2015 edition (pdf, 363.1kb)

    1 September 2015

    To the Point - FASB decides to clarify transition and collectibility guidance in its revenue standard (pdf, 105.7kb)

    1 September 2015

    To the Point - FASB proposes clarifications to principal versus agent guidance in new revenue standard (pdf, 109.7kb)

    31 August 2015

    Comment Letter - PCAOB proposal on disclosure of the engagement partner and certain other participants in audits (pdf, 504kb)

    27 August 2015

    Technical Line - How to apply S-X Rule 3-14 to real estate acquisitions (pdf, 280.8kb)

    27 August 2015

    To the Point - FASB may change income tax disclosure requirements related to unrecognized tax benefits (pdf, 98.2kb)

    19 August 2015

    Comment Letter - FASB proposal on presentation of not-for-profit financial statements (pdf, 188.4kb)

    17 August 2015

    Financial Reporting Developments - Impairment or disposal of long-lived assets (pdf, 859.3kb)  

    14 August 2015

    Financial Reporting Developments - Lease accounting (pdf, 2mb)

    14 August 2015

    Comment Letter - FASB proposal to simplify share-based payment accounting (pdf, 144.2kb)

    13 August 2015

    Financial Reporting Developments - Foreign currency matters (pdf, 788.9kb)

    13 August 2015

    To the Point - FASB defers the new revenue standard by one year (pdf, 99.3kb)

    13 August 2015

    To the Point - FASB tries to simplify balance sheet classification of debt (pdf, 109.3kb)

    11 August 2015

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

    10 August 2015

    Comment Letter - Investment company reporting modernization (pdf, 106.9kb)

    6 August 2015

    To the Point - FASB proposes allowing hedge accounting relationships to continue after novations (pdf, 110.4kb)

    6 August 2015

    To the Point - Update for audit committees on the new revenue standard (pdf, 110.4kb)

    6 August 2015

    To the Point - SEC finalizes ‘pay ratio’ rule (pdf, 289.4kb)

    4 August 2015

    Financial Reporting Developments - Consolidated and other financial statements: Presentation and accounting for changes in ownership interests (pdf, 1.6mb)