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FASB simplifies presentation of deferred income taxes

Contents
FASB
     ASU simplifies presentation of deferred income taxes on balance sheet
     Proposed ASU to clarify the definition of a business
     Highlights of November 19 meeting posted
          Simplifying the equity method of accounting
          Insurance – targeted improvements to the accounting for long-duration contracts
     Highlights of November 23 meeting posted
          Employee share-based payment accounting
     FASB Outlook e-newsletter issued for Q4-2015
     PCC procedures updated to increase effectiveness and improve communication
GASB
     PIR report issued on guidance for nonexchange transactions
     GASB Outlook e-newsletter issued for Q4-2015
FAC reopens and is now accepting single audit submissions

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