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On the Horizon: FASB amends income tax accounting for intra-entity asset transfers

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Contents FASB      New standard to address income tax consequences of certain asset transfers
     ASU 2016-17 amends consolidation guidance
     Proposed ASU to amend recent guidance on NFP financial statements

SEC      Certain Securities Act rules adopted to further facilitate capital formation
     Small Entity Compliance Guide released

AICPA      SSARS on preparation, compilation, and review engagements published
     PEEC issues three new interpretations
     Audit and Accounting Guides issued
     Audit Risk Alerts issued

PCAOB issues conference research papers