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Showing 1 - 7 of 55 results.
On The Horizon: EITF provides recap of Sept. 27 meeting
Oct 11, 2018 | Newsletter
The FASB’s Emerging Issues Task Force (EITF) released a recap of its Sept. 27 meeting, which included discussions related to recognizing a contract liability for a revenue contract of an acquiree in a business combination, and improving accounting for episodic television series.
On The Horizon: FASB issues improvements to leasing guidance
Aug 2, 2018 | Newsletter
FASB Makes Improvements to New Leasing Guidance - The FASB issued ASU 2018-11, Leases (Topic 842): Targeted Improvements, in response to stakeholder feedback about the following requirements of the new leasing guidance
On The Horizon: FASB ASU includes several amendments to Codification
Jul 26, 2018 | Newsletter
FASB ASU Issues Several Amendments to Codification - As part of its ongoing effort to clarify, improve, or correct errors in the Codification, the FASB recently issued ASU 2018-09, Codification Improvements. The amendments affect a wide variety of Topics in the Codification and apply to all reporting entities within the scope of the affected guidance.
On The Horizon: FASB proposes amendments to definition of 'collections'
Jul 12, 2018 | Newsletter
The FASB issued a proposed ASU, Not-for-Profit Entities (Topic 958): Updating the Definition of Collections, to amend the definition of collections in the Codification Master Glossary so that it aligns with the definition in the American Alliance of Museums’ Code of Ethics for Museums.
On The Horizon: FASB meets with TRG for credit losses
Jun 21, 2018 | Newsletter
The Board met with the Transition Resource Group for Credit Losses (TRG) on June 11 to discuss five implementation issues related to the FASB’s standard on credit losses, ASU 2016-13, Measurement of Credit Losses on Financial Instruments.
On The Horizon: FASB webcast for private companies and not-for-profits scheduled
Jun 7, 2018 | Newsletter
The FASB will host its semiannual webcast, “IN FOCUS: FASB Update for Private Companies and Not-for-Profit Organizations,” on June 15 to provide an update on the Board’s standard-setting activities for these entities.
On the Horizon: FASB deliberates leasing implementation issues
Apr 5, 2018 | Newsletter
The FASB met on March 28 to discuss targeted improvements to the new leasing guidance and other matters. Read our on the horizon newsletter to know more.