AccountingLink
    28 April 2017

    Financial Reporting Developments - Revenue from contracts with customers (ASC 606) (pdf, 3.7mb)

    26 April 2017

    To the Point - AICPA issues criteria for evaluating how an entity manages cybersecurity risk (pdf, 121.3kb)

    25 April 2017

    First Quarter 2017 Standard Setter Update (pdf, 1.5mb)

    20 April 2017

    To the Point - Auditors would perform more tests and provide more information in reports on ERISA plans (pdf, 113.7kb)

    6 April 2017

    SEC in Focus - April 2017 (pdf, 238.2kb)

    6 April 2017

    To the Point - SEC Chief Accountant provides guidance on how audit committees can be more effective (pdf, 118.6kb)

    4 April 2017

    To the Point - FASB shortens the amortization period for certain purchased callable debt securities held at a premium (pdf, 109.1kb)

    30 March 2017

    Financial Reporting Briefs - First quarter 2017 (pdf, 966.9kb)

    30 March 2017

    Quarterly tax developments - March 2017 (pdf, 2mb)

    30 March 2017

    To the Point - Brexit withdrawal notification doesn’t trigger immediate tax accounting consequences (pdf, 92.5kb)

    27 March 2017

    Comment Letter - FASB proposed changes to disclosure requirement for inventory (pdf, 136.8kb)

    21 March 2017

    EITF Update - March 2017 (pdf, 130.9kb)

    16 March 2017

    Accounting pronouncements effective for the first quarter of 2017 (pdf, 123.9kb)

    16 March 2017

    Technical Line - How the new credit impairment standard will affect entities outside the financial services industry (pdf, 265.1kb)

    10 March 2017

    To the Point - Employers’ presentation of defined benefit retirement plan costs will change (pdf, 107.4kb)  

    9 March 2017

    To the Point - FASB proposes simplifying the accounting for share-based payments to nonemployees (pdf, 122.5kb)  

    2 March 2017

    To the Point - SEC proposes requiring the use of Inline XBRL (pdf, 106.1kb)  

    28 February 2017

    To the Point - FASB amends employee benefit plan master trust reporting (pdf, 108.5kb)  

    23 February 2017

    Technical Line - How the new revenue standard will affect media and entertainment entities (pdf, 353.6kb)  

    23 February 2017

    To the Point - Clarifications to guidance on the derecognition of nonfinancial assets and in substance nonfinancial assets (pdf, 155.6kb)  

    9 February 2017

    Technical Line - A closer look at the FASB’s new guidance on the definition of a business (pdf, 254.7kb)

    9 February 2017

    Technical Line - A closer look at the new guidance on accounting for tax consequences of intercompany transactions (pdf, 167kb)

    9 February 2017

    Technical Line - Insurers will have to make additional disclosures about short-duration contracts (pdf, 334.9kb)

    9 February 2017

    To the Point - Narrow amendments to several topics could change practice for some entities (pdf, 105.1kb)

    7 February 2017

    Comment Letter - FASB proposal on accounting for instruments with down round features (pdf, 159.8kb)

    7 February 2017

    Master limited partnership accounting and reporting guide – February 2017 (pdf, 3.8mb)

    27 January 2017

    To the Point - FASB simplifies the accounting for goodwill impairment (pdf, 121.2kb)  

    26 January 2017

    Technical Line - Tips for complying with the SEC reporting requirements for equity method investees (pdf, 161.8kb)  

    25 January 2017

    Technical Line - How changes to the definition of a business will affect life sciences entities (pdf, 149.2kb)  

    25 January 2017

    Technical Line - How changes to the definition of a business will affect real estate entities (pdf, 169kb)  

    25 January 2017

    Accounting for digitally distributed cost content – Media and entertainment  (pdf, 1.3mb)

    19 January 2017

    To The Point - FASB retains consolidation guidance for NFP general partners of for-profit limited partnerships (pdf, 118.9kb)

    19 January 2017

    Comment letter - SEC’s annual review under the Regulatory Flexibility Act (pdf, 89.8kb)

    19 January 2017

    2016 Standard Setter Update - Financial reporting and accounting developments (pdf, 1.6mb)

    18 January 2017

    NAIC Bulletin - Fall 2016 edition (pdf, 373.3kb)

    16 January 2017

    Financial Reporting Developments - Lease accounting - Accounting Standards Codification 842, Leases (pdf, 2.8mb)

    12 January 2017

    SEC in Focus - January 2017 (pdf, 239.1kb)

    12 January 2017

    To the Point - Rule changes for centrally cleared derivatives could affect accounting (pdf, 138.6kb)

    12 January 2017

    To the Point - Proposal would simplify how entities determine the balance sheet classification of debt (pdf, 123.2kb)

    12 January 2017

    Technical Line - How to apply the FASB’s guidance on management’s going concern evaluation (pdf, 218kb)

    12 January 2017

    To the Point - FASB proposes changes to inventory disclosure requirements (pdf, 100.7kb)

    6 January 2017

    Comment Letter - FASB proposal on the scope of modification accounting in the stock compensation guidance (pdf, 103.8kb)

    6 January 2017

    To the Point - FASB narrows the definition of a business (pdf, 257.9kb)

    5 January 2017

    Financial Reporting Developments - Income taxes (pdf, 4.8mb)

    22 December 2016

    To the Point - FASB issues technical corrections and improvements to the new revenue standard (pdf, 126.1kb)

    22 December 2016

    SEC Comments and Trends – December 2016 – Life sciences industry supplement (pdf, 750.6kb)

    22 December 2016

    SEC Comments and Trends – December 2016 – Media and entertainment industry supplement (pdf, 471.7kb)

    21 December 2016

    Quarterly tax developments - December 2016 (pdf, 1.7mb)

    20 December 2016

    Financial Reporting Developments - Lease accounting (pdf, 3.2mb)

    20 December 2016

    Technical Line - A closer look at the FASB’s hedge accounting proposal (pdf, 422.8kb)

    15 December 2016

    Financial Reporting Briefs - Fourth quarter 2016  (pdf, 838.7kb)

    15 December 2016

    Financial Reporting Developments - Statement of cash flows  (pdf, 1.4mb)

    15 December 2016

    To the Point - FASB proposes simplifying the accounting for instruments with ’down round’ features  (pdf, 123.9kb)

    14 December 2016

    Comment Letter - FASB’s long-duration contracts proposal for insurers  (pdf, 276.8kb)

    12 December 2016

    2016 AICPA National Conference on Current SEC and PCAOB Developments (pdf, 371kb)  

    8 December 2016

    Accounting pronouncements effective in 2016 (pdf, 121.4kb)

    1 December 2016

    2017 proxy statements - An overview of the requirements (pdf, 1.3mb)

    1 December 2016

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

    1 December 2016

    To the Point - Tax rules on related party debt are narrower than what the Treasury Department and the IRS proposed (pdf, 93.8kb)

    1 December 2016

    Comment Letter - Proposal to revise Form 5500 filed by employee benefit plans (pdf, 225.7kb)

    30 November 2016

    Comment Letter - SEC’s request for input on Subpart 400 of Regulation S-K (pdf, 181.1kb)

    21 November 2016

    EITF Update - November 2016 (pdf, 152.8kb)

    21 November 2016

    To the Point - FASB proposes changes to the scope of modification accounting for share-based payments (pdf, 99.1kb)

    17 November 2016

    2016 SEC annual reports – Form 10-K (pdf, 3.5mb)

    17 November 2016

    2017 SEC quarterly reports – Form 10-Q (pdf, 1.5mb)

    17 November 2016

    Comment Letter - FASB proposal on premium amortization on purchased callable debt securities (pdf, 95.5kb)

    17 November 2016

    To the Point - FASB addresses the presentation of restricted cash in the statement of cash flows (pdf, 99.4kb)

    15 November 2016

    Transition Resource Group for Revenue Recognition items of general agreement (pdf, 327.6kb)

    14 November 2016

    Financial Reporting Developments - Accounting changes and error corrections (pdf, 835.6kb)

    10 November 2016

    Update on emerging growth companies and the JOBS Act (pdf, 987.3kb)

    8 November 2016

    To the Point - FASB TRG reaches general agreement on four more revenue recognition issues (pdf, 119.7kb)

    3 November 2016

    Financial Reporting Developments - Share-based payment (pdf, 4mb)

    3 November 2016

    Comment Letter - FASB’s hedge accounting proposal (pdf, 301.2kb)  

    1 November 2016

    Technical Line - A closer look at proposed changes in insurers’ accounting and disclosures for long-duration contracts (pdf, 305.9kb)