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On the Horizon: FASB ratifies EITF issues

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Contents FASB posts tentative decisions from October 5 meeting      EITF issues ratified
     Scope of modification accounting in ASC 718

SEC
     Certain representations no longer required in filing review correspondence

AICPA
     FinREC issues additional revenue recognition implementation working drafts

CAQ issues alerts on audit considerations for upcoming audit cycle
IOSCO reports on frameworks to strengthen corporate governance International Federation of Accountants      IAASB amends standard on noncompliance with laws and regulations