AccountingLink
    16 October 2018

    Financial Reporting Developments - Accounting changes and error corrections

    11 October 2018

    Comment Letter - AICPA’s proposed changes to standards on agreed-upon procedures and other attestation engagements (pdf, 225.8kb)

    11 October 2018

    Financial Reporting Developments - Lease accounting - Accounting Standards Codification 842, Leases

    11 October 2018

    Financial Reporting Developments - Revenue from contracts with customers (ASC 606)

    11 October 2018

    Technical Line - How the new leases standard affects telecom and media and entertainment entities (pdf, 246.9kb)

    11 October 2018

    Technical Line - How the new leases standard affects airlines (pdf, 311.2kb)

    4 October 2018

    Accounting pronouncements effective for the third quarter of 2018 (pdf, 79.2kb)

    4 October 2018

    Financial Reporting Developments - Credit impairment under ASC 326

    4 October 2018

    SEC in Focus - October 2018 (pdf, 243.2kb)

    4 October 2018

    Technical Line - A closer look at the FASB’s new hedge accounting model (pdf, 657.2kb)

    4 October 2018

    Technical Line - A closer look at accounting for the effects of the Tax Cuts and Jobs Act

    4 October 2018

    Technical Line - What’s changing under the new standard on credit losses? (pdf, 247.6kb)

    4 October 2018

    To the Point - Renewed focus on quarterly reporting (pdf, 118.7kb)

    3 October 2018

    Quarterly tax developments - September 2018 (pdf, 1.2mb)

    2 October 2018

    EITF Update - September 2018 (pdf, 147.9kb)

    2 October 2018

    Financial Reporting Developments -  Issuer’s accounting for debt and equity financings

    27 September 2018

    Financial Reporting Developments - Transfers and servicing of financial assets

    26 September 2018

    Accounting overview of ASC 606 for private companies – on-demand video

    24 September 2018

    SEC Comments and Trends - September 2018 (pdf, 2.2mb)

    24 September 2018

    SEC Reporting Update - 2018 trends in SEC comment letters (pdf, 284.6kb)

    20 September 2018

    Financial Reporting Briefs - Third quarter 2018 (pdf, 1.4mb)

    20 September 2018

    Technical Line - How the new leases standard affects engineering and construction entities (pdf, 256.6kb)

    18 September 2018

    Comment Letter - FASB’s proposed amendments to the new credit losses standard (pdf, 94.9kb)

    12 September 2018

    Comment Letter - FASB proposal on narrow-scope amendments to help lessors apply the new leases standard (pdf, 127.5kb)

    10 September 2018

    Comment Letter - PCAOB Draft Strategic Plan for 2018-2022 (pdf, 127.3kb)

    6 September 2018

    Technical Line - FASB issues guidance on accounting for implementation costs in cloud computing arrangements (pdf, 156.9kb)

    30 August 2018

    Technical Line - A closer look at accounting for the effects of the Tax Cuts and Jobs Act

    29 August 2018

    To the Point - FASB changes requirements for fair value measurement disclosures (pdf, 105.5kb)

    29 August 2018

    To the Point - FASB makes minor changes to disclosure requirements for sponsors of defined benefit plans (pdf, 101.4kb)

    23 August 2018

    To the Point - SEC amends rules to eliminate redundant and outdated disclosures (pdf, 123.2kb)

    22 August 2018

    NAIC Bulletin - Summer 2018 edition (pdf, 386.7kb)

    16 August 2018

    SEC Reporting Update - New definition of a smaller reporting company will provide significant disclosure relief for many companies (pdf, 214.4kb)

    15 August 2018

    To the Point - FASB changes how insurers measure and disclose liabilities for long-duration insurance contracts (pdf, 113.2kb)

    14 August 2018

    To the Point - FASB proposes narrow-scope amendments to help lessors apply the new leases standard (pdf, 104kb)

    2 August 2018

    Private Company Reporting Update - How the new revenue standard will affect private companies (pdf, 198.1kb)

    2 August 2018

    Technical Line - A closer look at the guidance on accounting for share-based payments to nonemployees (pdf, 197.6kb)

    31 July 2018

    Technical Line - How the new leases standard affects oil and gas entities (pdf, 279kb)

    31 July 2018

    To the Point - FASB adds transition option and practical expedient for lessors to new leases standard (pdf, 105.9kb)

    26 July 2018

    Second Quarter 2018 Standard Setter Update (pdf, 1.4mb)

    26 July 2018

    Technical Line - A closer look at accounting for the effects of the Tax Cuts and Jobs Act

    26 July 2018

    To the Point - SEC proposes streamlining disclosure requirements for certain registered debt offerings (pdf, 89.1kb)

    25 July 2018

    Financial Reporting Developments - Real estate sales

    19 July 2018

    To the Point - FASB issues narrow amendments to the new leases standard (pdf, 122.4kb)

    12 July 2018

    Financial Reporting Developments - Fair value measurement

    12 July 2018

    SEC in Focus - July 2018 (pdf, 187.5kb)

    12 July 2018

    To the Point - AICPA proposes changes to standards on agreed-upon procedures and other attestation engagements (pdf, 106.3kb)

    12 July 2018

    To the Point - Argentina’s economy considered highly inflationary under US GAAP (pdf, 105.7kb)

    27 June 2018

    Quarterly tax developments - June 2018 (pdf, 1.6mb)

    27 June 2018

    To the Point - FASB clarifies the guidance for contributions received and contributions made (pdf, 145.6kb)

    22 June 2018

    Financial Reporting Developments - Intangibles - Goodwill and other (pdf, 2.1mb)  

    21 June 2018

    To the Point - FASB simplifies the accounting for share-based payments to nonemployees (pdf, 123.3kb)  

    19 June 2018

    Financial Reporting Developments - Lease accounting - Accounting Standards Codification 840, Leases (pdf, 2.6mb)   

    15 June 2018

    Accounting pronouncements effective for the second quarter of 2018 (pdf, 73.6kb)

    14 June 2018

    Financial Reporting Briefs - Second quarter 2018 (pdf, 1.1mb)

    14 June 2018

    Financial Reporting Developments - Certain investments in debt and equity securities (after the adoption of ASU 2016-01) (pdf, 1mb)

    14 June 2018

    Financial Reporting Developments - Equity method investments and joint ventures (pdf, 2mb)

    14 June 2018

    To the Point - FASB TRG for Credit Losses discusses five topics and reaches general agreement on most implementation issues (pdf, 114.2kb)

    11 June 2018

    Comment Letter - FASB proposal to clarify the guidance on collaborative arrangements (pdf, 177.3kb)

    8 June 2018

    EITF Update - June 2018 (pdf, 153.2kb)

    7 June 2018

    To the Point - FASB to issue final guidance on long-duration contracts for insurers (pdf, 102.5kb)

    31 May 2018

    Financial Reporting Developments - Software: Revenue recognition

    15 May 2018

    Comment Letter - ASB proposed omnibus statement on auditing standards to minimize certain differences with PCAOB standards (pdf, 123.3kb)

    15 May 2018

    Comment Letter - ASB proposed standard on the auditor’s responsibilities relating to other information included in annual reports (pdf, 705.5kb)

    15 May 2018

    Comment Letter - ASB proposed auditor reporting standard (pdf, 208.3kb)

    9 May 2018

    Financial Reporting Developments - Bankruptcies, liquidations and quasi-reorganizations 

    3 May 2018

    Financial Reporting Developments - Foreign currency matters 

    1 May 2018

    To the Point - FASB proposes clarifying guidance on collaborative arrangements (pdf, 111.4kb)  

    26 April 2018

    Financial Reporting Developments - Segment reporting (pdf, 893.7kb)

    26 April 2018

    Technical Line - A closer look at the FASB’s new hedge accounting standard (pdf, 625.8kb)

    19 April 2018

    First Quarter 2018 Standard Setter Update (pdf, 1.4mb)

    12 April 2018

    NAIC Bulletin - Spring 2018 edition (pdf, 381.7kb)

    11 April 2018

    Financial Reporting Developments - Exit or disposal cost obligations (pdf, 583.6kb)

    5 April 2018

    SEC in Focus - April 2018 (pdf, 215.3kb)

    4 April 2018

    To the Point - Companies should consider seeking relief from SEC disclosure requirements under Rule 3-13 (pdf, 102.3kb)

    30 March 2018

    Comment Letter - FASB proposal to add new benchmark interest rate for hedge accounting (pdf, 46.9kb)

    29 March 2018

    Quarterly tax developments - March 2018 (pdf, 1.5mb)

    22 March 2018

    Accounting pronouncements effective for the first quarter of 2018 (pdf, 131.5kb)

    21 March 2018

    Financial Reporting Developments - Revenue recognition: Multiple element arrangements (pdf, 1mb)

    20 March 2018

    Financial Reporting Briefs - First quarter 2018 (pdf, 1.2mb)

    16 March 2018

    Technical Line - A closer look at accounting for the effects of the Tax Cuts and Jobs Act (pdf, 792kb)

    15 March 2018

    Technical Line - A closer look at the new guidance on recognizing and measuring financial instruments (pdf, 381.3kb)

    1 March 2018

    To the Point - FASB proposes guidance on accounting for implementation costs in cloud computing arrangements (pdf, 111.7kb)  

    28 February 2018

    Technical Line - A closer look at the FASB’s new hedge accounting standard (pdf, 605.6kb)

    28 February 2018

    To the Point - FASB amends new guidance on recognizing and measuring financial instruments (pdf, 129.9kb)

    23 February 2018

    US GAAP versus IFRS: The basics - February 2018 (pdf, 841.7kb)

    23 February 2018

    US GAAP/IFRS accounting differences identifier tool - February 2018 (pdf, 3.6mb)

    22 February 2018

    SEC Reporting Update - SEC issues guidance on cybersecurity (pdf, 166.3kb)

    22 February 2018

    To the Point - Proposal would add a new benchmark interest rate for hedge accounting (pdf, 107.4kb)

    15 February 2018

    To the Point - FASB issues guidance on reclassification from OCI of tax effects related to tax reform (pdf, 117kb)

    7 February 2018

    Financial Reporting Developments - Business combinations

    7 February 2018

    To the Point - FASB moves ahead with guidance on reclassification of tax effects stranded in OCI by tax reform (pdf, 92.1kb)

    5 February 2018

    Comment letter - FASB proposal to add a transition option and practical expedient for lessors to the new leases standard (pdf, 114.8kb)

    2 February 2018

    Comment letter - Reclassification of stranded tax effects (pdf, 103.8kb)

    29 January 2018

    Guide to preparing carve-out financial statements (pdf, 441kb)

    25 January 2018

    Financial Reporting Developments - Accounting for certain life insurance and annuity products (pdf, 598.8kb)

    25 January 2018

    To the Point - FASB issues transition practical expedient for land easements and clarification on applying ASC 842 (pdf, 109.3kb)

    23 January 2018

    To the Point - FASB revises proposal to amend new guidance on recognizing and measuring financial instruments (pdf, 121.6kb)

    22 January 2018

    2017 Standard Setter Update - Financial reporting and accounting developments (pdf, 1.9mb)

    19 January 2018

    EITF Update - January 2018 (pdf, 139.7kb)

    18 January 2018

    To the Point - FASB staff to publish its views on tax reform accounting issues, FASB proposes guidance on related issue (pdf, 117.1kb)

    11 January 2018

    SEC in Focus - January 2018 (pdf, 231.9kb)

    10 January 2018

    Financial Reporting Developments - Lease accounting - Accounting Standards Codification 842, Leases (pdf, 3.1mb)

    10 January 2018

    To the Point - FASB discusses accounting issues arising from tax reform (pdf, 129.1kb)

    9 January 2018

    To the Point - FASB proposes adding transition option and practical expedient for lessors to new leases standard (pdf, 106.6kb)

    4 January 2018

    Technical Line - SEC staff provides guidance on accounting for the effects of US tax reform (pdf, 195.3kb)

    2 January 2018

    Comment Letter - SEC’s proposal to modernize and simplify Regulation S-K (pdf, 162.7kb)

    22 December 2017

    To the Point - President Trump signs tax reform into law (pdf, 90.6kb)

    21 December 2017

    Quarterly tax developments - December 2017 (pdf, 1.3mb)

    20 December 2017

    Accounting pronouncements effective in 2017 (pdf, 116.5kb)

    20 December 2017

    Financial Reporting Developments - Certain investments in debt and equity securities (pdf, 1019.6kb)

    20 December 2017

    NAIC Bulletin - Fall 2017 edition (pdf, 361.6kb)

    14 December 2017

    Financial Reporting Briefs - Fourth quarter 2017 (pdf, 922.3kb)

    10 December 2017

    2017 AICPA Conference on Current SEC and PCAOB Developments (pdf, 349.1kb)

    4 December 2017

    Technical Line - How the new revenue standard affects life sciences entities (pdf, 399.3kb)

     4 December 2017

    Comment Letter - Codification improvements (pdf, 134.2kb)

    1 December 2017

    Comment Letter - AICPA’s proposed new attestation service (pdf, 169.9kb)