AccountingLink

     

    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)

    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)