AccountingLink
    26 September 2017

    Financial Reporting Developments - Statement of cash flows  (pdf, 1.3mb)

    25 September 2017

    SEC Comments and Trends - September 2017  (pdf, 1.5mb)

    25 September 2017

    SEC Reporting Update - 2017 trends in SEC comment letters  (pdf, 441.3kb)

    14 September 2017

    Financial Reporting Briefs - Third quarter 2017  (pdf, 1.2mb)

    14 September 2017

    Technical Line - Accounting for the effects of natural disasters  (pdf, 224.4kb)

    13 September 2017

    To the Point - Proposed alternative to agreed-upon procedures engagements would address stakeholder needs  (pdf, 114.1kb)

    31 August 2017

    Comment Letter - FASB proposal for targeted improvements to related party guidance for Variable Interest Entities (VIE) (pdf, 250.5kb)

    30 August 2017

    Comment Letter - PCAOB proposal on auditing estimates (pdf, 201.6kb)

    30 August 2017

    Comment Letter - PCAOB proposal on using the work of specialists (pdf, 147.1kb)

    30 August 2017

    Financial Reporting Developments - Revenue from contracts with customers (ASC 606) (pdf, 4.3mb)

    30 August 2017

    NAIC Bulletin - Summer 2017 edition (pdf, 408.5kb)

    28 August 2017

    To the Point - FASB amends hedge accounting guidance to better reflect entities’ risk management activities (pdf, 129.4kb)

    25 August 2017

    Technical Line - How the new revenue standard affects engineering and construction entities (pdf, 326.1kb)

    24 August 2017

    Technical Line - Common challenges in implementing the new revenue standard (pdf, 245.5kb)

    21 August 2017

    Comment Letter - ASB proposed auditing standard for ERISA plans (pdf, 350.1kb)

    11 August 2017

    To the Point - Update on accounting for pre-production and tooling activities and costs under ASC 606 (pdf, 116.4kb)

    10 August 2017

    To the Point - FASB proposes clarifying the guidance for contributions received and contributions made (pdf, 123.3kb)

    3 August 2017

    Technical Line - How the new revenue standard affects life sciences entities (pdf, 389.8kb)  

    3 August 2017

    To the Point - AICPA issues new attestation guide amid growing investor interest in sustainability reporting (pdf, 102.2kb)  

    27 July 2017

    Technical Line - Financial reporting obligations under SEC Rule 701 for private companies that issue equity compensation (pdf, 125kb)  

    27 July 2017

    Technical Line - How the new revenue recognition standard affects automotive OEMs (pdf, 238.4kb)  

    27 July 2017

    Second Quarter 2017 Standard Setter Update (pdf, 660.2kb)  

    26 July 2017

    Financial Reporting Developments - Transfers and servicing of financial assets (pdf, 2.3mb)  

    18 July 2017

    To the Point - FASB simplifies the accounting for financial instruments with ‘down round’ features (pdf, 127.7kb)  

    13 July 2017

    Technical Line - How the new revenue standard may affect a company’s income tax accounting (pdf, 188.2kb)  

    6 July 2017

    SEC in Focus - July 2017 (pdf, 237.2kb)

    6 July 2017

    To the Point - SEC staff substantially expands scope of confidential review program for draft registration statements (pdf, 116.1kb)

    5 July 2017

    Financial Reporting Developments - Lease accounting - Accounting Standards Codification 842, Leases (pdf, 3.3mb)

    29 June 2017

    Technical Line - How the new revenue standard affects downstream oil and gas entities (pdf, 291.7kb)

    29 June 2017

    Technical Line - How the new revenue standard affects upstream oil and gas entities (pdf, 261.4kb)

    29 June 2017

    Technical Line - How the new revenue standard affects operating real estate entities (pdf, 283.2kb)

    29 June 2017

    To the Point - FASB proposes more changes to the consolidation guidance (pdf, 118.4kb)

    29 June 2017

    Technical Line - How the new revenue standard affects banks (pdf, 215.5kb)

    29 June 2017

    Technical Line - How the new revenue standard affects asset managers (pdf, 274.1kb)

    29 June 2017

    Technical Line - How the new revenue standard affects brokers and dealers in securities (pdf, 314.1kb)

    29 June 2017

    Technical Line - How the new revenue standard affects airlines (pdf, 240kb)

    28 June 2017

    Financial Reporting Developments - Exit or disposal cost obligations (pdf, 1022kb)

    28 June 2017

    Quarterly tax developments - June 2017 (pdf, 1.5mb)

    26 June 2017

    Financial Reporting Developments - Bankruptcies, liquidations and quasi-reorganizations (pdf, 1.5mb)

    23 June 2017

    Financial Reporting Developments - Accounting changes and error corrections (pdf, 849kb)

    22 June 2017

    Financial Reporting Briefs - Second quarter 2017 (pdf, 840.5kb)

    22 June 2017

    Financial Reporting Developments - Foreign currency matters (pdf, 829.5kb)

    22 June 2017

    Technical Line - How the new revenue standard affects telecommunications entities (pdf, 303.9kb)

    22 June 2017

    To the Point - FASB TRG for credit losses discusses implementation issues (pdf, 120.9kb)

    16 June 2017

    Technical Line - How principle-based reserving will affect life insurers (pdf, 305.8kb)

    8 June 2017

    To the Point - PCAOB proposes expanding guidance on auditing estimates and using the work of specialists (pdf, 125.4kb)

    5 June 2017

    To the Point - PCAOB adopts final standard to significantly change the auditor’s report (pdf, 119.6kb)

    1 June 2017

    Comment letter - FASB proposal to simplify the accounting for share-based payments to nonemployees (pdf, 173.6kb)

    1 June 2017

    Technical Line - How the new revenue standard affects health care entities (pdf, 251.7kb)

    24 May 2017

    Comment Letter - SEC’s initiative to modernize Guide 3 disclosure requirements (pdf, 121.7kb)

    16 May 2017

    Comment Letter - SEC’s Inline XBRL proposal (pdf, 122.6kb)

    5 May 2017

    Comment Letter - FASB proposal to simplify the balance sheet classification of debt (pdf, 191.4kb)

    5 May 2017

    Financial Reporting Developments - Segment reporting (pdf, 876.3kb)

    3 May 2017

    NAIC Bulletin - Spring 2017 edition (pdf, 724.3kb)

    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)