AccountingLink

 

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)

30 September 2014

Comment Letter - FASB proposal to eliminate the concept of extraordinary items (pdf, 117.3kb)

Provides EY views on the FASB proposal to eliminate the concept of extraordinary items.

30 September 2014

Comment Letter - FASB proposal to simplify the measurement of inventory (pdf, 183.2kb)

Provides EY views on the FASB proposal to simplify the measurement of inventory.

23 September 2014

SEC Comments and Trends - September 2014 (pdf, 1mb)

Provides an overview of several of the issues the SEC staff is focusing on in its recent comments to registrants.

19 September 2014

EITF Update - September 2014 (pdf, 173.7kb)

Discusses the two final consensuses and two consensuses-for-exposure reached at the September EITF meeting.

18 September 2014

Financial Reporting Briefs - Third quarter 2014 (pdf, 2.3mb)

Provides an update on third quarter financial reporting developments. Industry-specific versions are available.

18 September 2014

Financial Reporting Developments - Income taxes (pdf, 3.9mb)

Updated to enhance our interpretative guidance.

18 September 2014

Financial Reporting Developments - Equity method investments (pdf, 1.3mb)

Updated to reflect the issuance of guidance related to equity method investments.

18 September 2014

To the Point - PCC wraps up intangible assets and discusses share-based payments (pdf, 120.1kb)

Summarizes the topics discussed at the PCC meeting on 16 September 2014.

17 September 2014

Technical Line - The new revenue recognition standard - engineering and construction (pdf, 356.3kb)

Considers key implications of the revenue recognition standard for engineering and construction entities.

16 September 2014

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

Updated to clarify and enhance our interpretative guidance.

15 September 2014

Financial Reporting Developments - Consolidation and the Variable Interest Model: Determination of a controlling financial interest (pdf, 2.8mb)

Updated for recent standard-setting activities and further clarifications to our interpretative guidance.

15 September 2014

Technical Line - GAO updates internal control standards for the federal government (pdf, 171.9kb)

Explains the updated internal control standards for the federal government.

4 September 2014

Technical Line - The new revenue recognition standard - aerospace and defense (pdf, 139.8kb)

Considers key implications of the revenue recognition standard for aerospace and defense entities.

4 September 2014

To the Point - FASB requires management to assess an entity’s ability to continue as a going concern (pdf, 116.6kb)

Explains requirements to evaluate for the ability to continue as a going concern.

3 September 2014

To the Point - FASB addresses sale and leasebacks, US GAAP topics in leases project (pdf, 123.8kb)

Discusses the clarified guidance on accounting for sale and leaseback transactions.

28 August 2014

Technical Line - The new revenue recognition standard - airlines (pdf, 118.3kb)

Considers key implications of the revenue recognition standard for airline entities.

28 August 2014

Technical Line - The new revenue recognition standard - banking (pdf, 525.1kb)

Considers key implications of the revenue recognition standard for Banking entities.

28 August 2014

Technical Line - The new revenue recognition standard - brokers and dealers in securities (pdf, 275.9kb)

Considers key implications of the revenue recognition standard for brokers and dealers in securities entities.

28 August 2014

Technical Line - The new revenue recognition standard - insurance (pdf, 116.2kb)

Considers key implications of the revenue recognition standard for Insurance entities.

28 August 2014

Technical Line - The new revenue recognition standard - real estate (pdf, 315.6kb)

Considers key implications of the revenue recognition standard for real estate entities.

28 August 2014

To the Point - FASB decides to change accounting and disclosures for long-duration insurance contracts (pdf, 98.5kb)

Explains how insurers will need to change their accounting and disclosures for long-duration insurance contracts.

27 August 2014

Technical Line - The new revenue recognition standard - automotive (pdf, 127.6kb)

Considers key implications of the revenue recognition standard for automotive entities.

27 August 2014

Technical Line - The new revenue recognition standard - media and entertainment (pdf, 294.5kb)

Considers key implications of the revenue recognition standard for media and entertainment entities.

27 August 2014

Technical Line - The new revenue recognition standard - mining and metals (pdf, 127.5kb)

Considers key implications of the revenue recognition standard for mining and metals entities.

27 August 2014

Technical Line - The new revenue recognition standard - power and utilities (pdf, 119.3kb)

Considers key implications of the revenue recognition standard for power and utilities entities.

27 August 2014

Technical Line - The new revenue recognition standard - telecommunications (pdf, 324.5kb)

Considers key implications of the revenue recognition standard for telecommunications entities.

26 August 2014

Technical Line - The new revenue recognition standard - oil and gas (pdf, 126.2kb)

Considers key implications of the revenue recognition standard for oil and gas entities.

26 August 2014

Technical Line - The new revenue recognition standard - retail and consumer products (pdf, 122.7kb)

Considers key implications of the revenue recognition standard for retail and consumer products entities.

26 August 2014

Technical Line - The new revenue recognition standard - software and cloud services (pdf, 364.8kb)

Considers key implications of the revenue recognition standard for software and cloud services entities.

26 August 2014

Technical Line - The new revenue recognition standard - technology (pdf, 293.9kb)

Considers key implications of the revenue recognition standard for technology entities.

25 August 2014

Technical Line - The new revenue recognition standard - health care (pdf, 124.4kb)

Considers key implications of the revenue recognition standard for health care entities.

25 August 2014

Technical Line - The new revenue recognition standard - life sciences (pdf, 124.5kb)

Considers key implications of the revenue recognition standard for life sciences entities.

21 August 2014

The JOBS Act: 2014 mid-year update (pdf, 606kb)

Provides an update on the Jobs Act implementation.

14 August 2014

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

This document outlines the accounting requirements related to lease accounting.

14 August 2014

Technical Line - The new revenue recognition standard - asset management (pdf, 254.4kb)

Considers key implications of the revenue recognition standard for asset managers.

14 August 2014

Technical Line - GASB proposes changes  in accounting for other postemployment benefits (pdf, 211.2kb)

Analyzes the GASB proposal for changing the way governments record the costs and obligations associated with defined benefit OPEB plans.

14 August 2014

To the Point - FASB to issue final guidance on short-duration insurance disclosures (pdf, 101.5kb)

Discusses the standard requiring insurers to make additional disclosures about their short-duration insurance contracts.

14 August 2014

To the Point - New projects added to FASB and EITF agendas (pdf, 119.5kb)

Details the projects added to the agenda of the FASB and the EITF.

7 August 2014

To the Point - FASB provides a measurement alternative for consolidated CFE (pdf, 134.5kb)

Discusses the FASB guidance for measuring a consolidated collateralized financing entity.

25 July 2014

To the Point - SEC adopts rules to minimize money market funds’ exposure to rapid redemptions (pdf, 110.6kb)

Explains the SEC rules to minimize money market funds’ exposure to rapid redemptions.

24 July 2014

To the Point - Boards address sale and leaseback transactions, lessor disclosures (pdf, 137.7kb)

Discusses the continued redeliberation of the 2013 joint proposal on leases.

23 July 2014

Financial Reporting Developments - Consolidated and other financial statements: Noncontrolling interests, combined financial statements, parent company financial statements and consolidating financial statements (pdf, 1.7mb)

This publication discusses the accounting and reporting for business combinations and any noncontrolling interests in consolidated financial statements.

23 July 2014

To the Point - Joint Transition Resource Group for Revenue Recognition debates implementation issues (pdf, 125.2kb)

Summarizes the discussion at the first meeting of the Joint Transition Resource Group for Revenue Recognition.

17 July 2014

To the Point - PCC discusses how to simplify the accounting for intangible assets and other potential projects (pdf, 121kb)

Summarizes the topics discussed at the PCC meeting on 15 July 2014.

17 July 2014

To the Point - Proposals would eliminate extraordinary items and simplify accounting for inventory (pdf, 119.1kb)

Discusses the FASB proposals to simplify income statement presentation by eliminating extraordinary items.

15 July 2014

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

This document outlines the accounting requirements related to share-based payment.

14 July 2014

Comment Letter - Chapter 8: Notes to financial statements (pdf, 2.4mb)

This comment letter supports the FASB’s objective of improving disclosure effectiveness in the notes to the financial statements by developing a framework.

11 July 2014

Second quarter 2014 Standard Setter Update (pdf, 1.8mb)

Summarizes second quarter 2014 standard setter events.

10 July 2014

To the Point - Audit committee considerations for the new revenue standard (pdf, 118.8kb)

Discusses questions audit committee members may want to ask regarding the implementation of the joint revenue recognition standard.

9 July 2014

Financial Reporting Developments - Intangibles - Goodwill and other (pdf, 1.8mb)

Updated to include guidance on the private company accounting alternative for goodwill and other interpretive guidance.

9 July 2014

Quarterly tax developments - June 2014 (pdf, 1.9mb)

Summarizes key income tax developments during the second quarter of 2014.

3 July 2014

SEC in Focus - July 2014 (pdf, 295.7kb)

Discusses second quarter 2014 SEC developments.