FASB Improves the Accounting for Collaborative Arrangements
Accounting for Collaborative Arrangements The FASB has issued Accounting Standards Update (ASU) No. 2018-18, Collaborative Arrangements (Topic 808): Clarifying the Interaction Between Topic 808 and...
View ArticleFASB Issues Narrow-Scope Improvements to Accounting for Lessors
FASB Issues Narrow-Scope Improvements to Accounting for Lessors The FASB has issued Accounting Standards Update (ASU) No. 2018-20, Leases (Topic 842): Narrow-Scope Improvements for Lessors. This ASU is...
View ArticleAICPA SEC and PCAOB Conference Highlights
AICPA SEC and PCAOB Conference Highlights Representatives from Accounting Research Manager are attending the annual “AICPA Conference on Current SEC and PCAOB Developments.” This conference is being...
View ArticleAICPA SEC and PCAOB Conference Highlights
AICPA SEC and PCAOB Conference Highlights Representatives from Accounting Research Manager are attending the annual “AICPA Conference on Current SEC and PCAOB Developments.” This conference is being...
View ArticleAICPA SEC and PCAOB Conference Highlights
AICPA SEC and PCAOB Conference Highlights Representatives from CCH Accounting Research Manager are attending the annual “AICPA Conference on Current SEC and PCAOB Developments.” This conference is...
View ArticlePrivate Companies Should Begin to Focus on Lease Accounting Changes
Private companies can ease the pain of implementing the new lease accounting standards by leveraging the lessons learned by public entities as they implemented the changes. The new FASB lease...
View ArticleCredit Losses on Financial Instruments: Changes Issued and Changes Proposed
The FASB is making a number of targeted changes to its new standard related to accounting for credit losses on financial instruments known as the Current Expected Credit Loss (CECL) model. CCH...
View ArticleA Closer Look: SEC Proposal to Re-invent Quarterly Reporting
SEC Proposal to Re-invent Quarterly Reporting The SEC issued a Concept Release in December 2018 focused on interim reporting by US companies (the “Concept Release”.) Concept releases are issued to...
View ArticleA Closer Look: Comparing the New Auditor Reporting Standards
AICPA Auditor Reporting Standards Issued The recent issuance of the AICPA’s suite of new auditor reporting standards marks the culmination of auditor reporting standards projects for the three major...
View ArticleAICPA Proposes Significant Changes to Review Engagement Standards
The AICPA’s Accounting and Review Services Committee (ARSC) has issued the Exposure Draft, Proposed Statement on Standards for Accounting and Review Services: Materiality in a Review of Financial...
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