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On the Horizon -- FASB proposes shorter amortization period for debt premiums

Contents
FASB
     Proposed ASU to shorten amortization period for certain debt premiums
     Tentative decisions from September 19 meeting posted
     Members of newly restructured SBAC announced
EITF meeting held on September 22
     Final consensus
          Issue 16-A: “Restricted Cash”
     Consensus-for-exposure
          Issue 16-C, “Accounting for Service Concession Arrangements”
     SEC observer comments
SEC extends comment period for disclosure update and simplification proposed rule
AICPA issues exposure drafts on cybersecurity risk management
GASB issues Q3 2016 newsletter
CAQ releases highlights from June SEC Regulations Committee meeting