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Showing 1 - 7 of 164 results.
FASB discusses financial reporting effects of tax reform
Jan 18, 2018 | Newsletter
The Board met on January 10 to discuss the financial reporting effects of the Tax Cuts and Jobs Act (the Act), including the accounting for “stranded tax effects” of deferred tax items within accumulated other comprehensive income (AOCI), as well as five other implementation issues.
On The Horizon: FASB proposes changes to leasing standard
Jan 11, 2018 | Newsletter
The FASB has issued a proposed ASU, Leases (Topic 842): Targeted Improvements, to provide entities with an additional transition method when applying ASC 842, Leases, and to provide lessors with a practical expedient when separating nonlease components from lease components under the new leasing guidance.
On The Horizon: SEC issues guidance on accounting for tax reform
Jan 4, 2018 | Newsletter
The FASB met on December 20 to discuss a potential project to add the overnight index swap rate based on the secured overnight financing rate (SOFR OIS) as a benchmark interest rate for hedge accounting purposes under ASC 815, Derivatives and Hedging.
On The Horizon: FASB discusses CECL implementation issues
Dec 21, 2017 | Newsletter
The Board met on December 13 to discuss the implementation of the new credit losses guidance, stakeholder feedback on two recent proposals, including nonemployee share-based payment improvements, and plans and other matters related to three projects recently added to its technical agenda.
ASU eliminates Codification Topic 995
Dec 14, 2017 | Newsletter
The Board recently issued ASU 2017-15, Elimination of Topic 995, which eliminates the guidance in ASC 995, U. S. Steamship Entities, on unrecognized deferred taxes related to certain statutory reserve deposits that were made on or before December 15, 1992
ASU aligns SEC guidance with new revenue standard
Dec 8, 2017 | Newsletter
The Board recently issued ASU 2017-14, Amendments to SEC Paragraphs Pursuant to Staff Accounting Bulletin No. 116 and SEC Release No. 33-10403, which amends the Codification to align SEC guidance with the new guidance in ASC 606, Revenue from Contracts with Customers.
FASB combines Codification topics
Nov 30, 2017 | Newsletter
The Board of Trustees of the Financial Accounting Foundation (FAF) announced the appointment of Kathleen L. Casey, Jeffrey L. Esser, and David C. Villa to the Board of Trustees, effective January 1, 2018.