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On the Horizon -- FASB moves closer to simplifying goodwill impairment accounting

Contents
FASB posts tentative decisions from November 30 meeting
     EITF issue ratified
     Accounting for goodwill impairment
     Improvements to accounting for share-based payments to nonemployees
     Implementation of leasing guidance
     Conceptual framework – measurement
SEC
     Report on modernizing and simplifying Regulation S-K issued
     Report released showing amendments to Articles 6 and 12 of Regulation S-X
AICPA
     FinREC releases additional revenue recognition implementation working drafts
GASB proposes implementation guidance to clarify recent pronouncements
CAQ issues publication on non-GAAP measures
Comment letter issued