AccountingLink
    25 January 2018

    Financial Reporting Developments - Accounting for certain life insurance and annuity products (pdf, 598.8kb)

    25 January 2018

    To the Point - FASB issues transition practical expedient for land easements and clarification on applying ASC 842 (pdf, 109.3kb)

    23 January 2018

    To the Point - FASB revises proposal to amend new guidance on recognizing and measuring financial instruments (pdf, 121.6kb)

    22 January 2018

    2017 Standard Setter Update - Financial reporting and accounting developments (pdf, 1.9mb)

    19 January 2018

    EITF Update - January 2018 (pdf, 139.7kb)

    18 January 2018

    To the Point - FASB staff to publish its views on tax reform accounting issues, FASB proposes guidance on related issue (pdf, 117.1kb)

    11 January 2018

    SEC in Focus - January 2018 (pdf, 231.9kb)

    10 January 2018

    Financial Reporting Developments - Lease accounting - Accounting Standards Codification 842, Leases (pdf, 3.1mb)

    10 January 2018

    To the Point - FASB discusses accounting issues arising from tax reform (pdf, 129.1kb)

    9 January 2018

    To the Point - FASB proposes adding transition option and practical expedient for lessors to new leases standard (pdf, 106.6kb)

    4 January 2018

    Technical Line - SEC staff provides guidance on accounting for the effects of US tax reform (pdf, 195.3kb)

    2 January 2018

    Comment Letter - SEC’s proposal to modernize and simplify Regulation S-K (pdf, 162.7kb)

    22 December 2017

    To the Point - President Trump signs tax reform into law (pdf, 90.6kb)

    21 December 2017

    Quarterly tax developments - December 2017 (pdf, 1.3mb)

    20 December 2017

    Accounting pronouncements effective in 2017 (pdf, 116.5kb)

    20 December 2017

    Financial Reporting Developments - Certain investments in debt and equity securities (pdf, 1019.6kb)

    20 December 2017

    NAIC Bulletin - Fall 2017 edition (pdf, 361.6kb)

    14 December 2017

    Financial Reporting Briefs - Fourth quarter 2017 (pdf, 922.3kb)

    10 December 2017

    2017 AICPA Conference on Current SEC and PCAOB Developments (pdf, 349.1kb)

    4 December 2017

    Technical Line - How the new revenue standard affects life sciences entities (pdf, 399.3kb)

     4 December 2017

    Comment Letter - Codification improvements (pdf, 134.2kb)

    1 December 2017

    Comment Letter - AICPA’s proposed new attestation service (pdf, 169.9kb)

    30 November 2017

    Comment Letter - FASB’s proposed consolidation reorganization (pdf, 127.5kb)

    30 November 2017

    2018 proxy statements - An overview of the requirements (pdf, 1.5mb)

    30 November 2017

    Pro forma financial information - A guide for applying Article 11 of Regulation S-X (pdf, 1.5mb)

    21 November 2017

    2017 SEC annual reports – Form 10-K (pdf, 2.2mb)

    21 November 2017

    2018 SEC quarterly reports – Form 10-Q (pdf, 941.4kb)

    21 November 2017

    To the Point - Companies should start planning for potential tax reform now (pdf, 142.8kb)

    20 November 2017

    Technical Line - How the new revenue standard affects midstream oil and gas entities (pdf, 290.3kb)

    16 November 2017

    SEC Reporting Update - Spotlight on cybersecurity disclosures (pdf, 184kb)

    15 November 2017

    Comment Letter - PCAOB supplemental request for comment on proposal on audits involving other auditors (pdf, 206.1kb)

    14 November 2017

    Financial Reporting Developments - Lease accounting (pdf, 2.7mb)

    13 November 2017

    Comment Letter - FASB’s proposed amendments to the new recognition and measurement guidance (pdf, 101.3kb)

    13 November 2017

    Comment Letter - Proposed technical corrections and improvements to new leases standard (pdf, 124.3kb)

    8 November 2017

    Financial Reporting Developments - Discontinued operations (following the adoption of ASU 2014-08) (pdf, 476.6kb)

    3 November 2017

    Financial Reporting Developments - Income taxes (pdf, 6.1mb)

    2 November 2017

    Technical Line - A closer look at the new guidance on recognizing and measuring financial instruments (pdf, 357.3kb)

    1 November 2017

    Comment Letter - FASB’s proposal to clarify the scope and accounting guidance for contributions (pdf, 158.6kb)

    1 November 2017

    Trends in US IPO registration statements (pdf, 2.6mb)

    26 October 2017

    Financial Reporting Developments - Equity method investments and joint ventures (pdf, 2mb)

    26 October 2017

    To the Point - AICPA staff answers questions about the definition of a public business entity (pdf, 142.1kb)

    25 October 2017

    Comment letter - FASB proposal to add transition practical expedient for land easements and clarify how to apply ASC 842 (pdf, 91.8kb)

    23 October 2017

    Financial Reporting Developments - Real estate sales (pdf, 1.9mb)

    19 October 2017

    Financial Reporting Developments - Derivatives and hedging (pdf, 7.6mb)

    19 October 2017

    Third Quarter 2017 Standard Setter Update (pdf, 1.2mb)

    18 October 2017

    Financial Reporting Developments - Business combinations (pdf, 4.1mb)

    18 October 2017

    Financial Reporting Developments - Share-based payment (pdf, 4.3mb)

    12 October 2017

    To the Point - SEC proposes modernizing and simplifying certain Regulation S-K disclosure requirements (pdf, 129.1kb)

    5 October 2017

    Financial Reporting Developments - Earnings per share (pdf, 1.8mb)

    5 October 2017

    Financial Reporting Developments -  Issuer’s accounting for debt and equity financings (pdf, 4.3mb)

    5 October 2017

    SEC in Focus - October 2017 (pdf, 249.2kb)

    5 October 2017

    To the Point - PCAOB asks for more input on its proposal on supervision of other auditors (pdf, 108.2kb)

    4 October 2017

    Financial Reporting Developments - Fair value measurement (pdf, 3.4mb)

    2 October 2017

    To the Point - FASB proposes narrow amendments and technical corrections to the new leases standard (pdf, 127.7kb)

    29 September 2017

    To the Point - FASB proposes clarifying the new guidance for recognizing and measuring financial instruments (pdf, 119.7kb)

    28 September 2017

    Financial Reporting Developments - Consolidation: Determination of a controlling financial interest and accounting for changes in ownership interests (pdf, 6.3mb)

    28 September 2017

    To the Point - FASB proposes transition practical expedient for land easements and clarification on applying ASC 842 (pdf, 104.9kb)

    26 September 2017

    Financial Reporting Developments - Statement of cash flows  (pdf, 1.3mb)

    25 September 2017

    SEC Comments and Trends - September 2017  (pdf, 1.5mb)

    25 September 2017

    SEC Reporting Update - 2017 trends in SEC comment letters  (pdf, 441.3kb)

    14 September 2017

    Financial Reporting Briefs - Third quarter 2017  (pdf, 1.2mb)

    14 September 2017

    Technical Line - Accounting for the effects of natural disasters  (pdf, 224.4kb)

    13 September 2017

    To the Point - Proposed alternative to agreed-upon procedures engagements would address stakeholder needs  (pdf, 114.1kb)

    31 August 2017

    Comment Letter - FASB proposal for targeted improvements to related party guidance for Variable Interest Entities (VIE) (pdf, 250.5kb)

    30 August 2017

    Comment Letter - PCAOB proposal on auditing estimates (pdf, 201.6kb)

    30 August 2017

    Comment Letter - PCAOB proposal on using the work of specialists (pdf, 147.1kb)

    30 August 2017

    Financial Reporting Developments - Revenue from contracts with customers (ASC 606) (pdf, 4.3mb)

    30 August 2017

    NAIC Bulletin - Summer 2017 edition (pdf, 408.5kb)

    28 August 2017

    To the Point - FASB amends hedge accounting guidance to better reflect entities’ risk management activities (pdf, 129.4kb)

    25 August 2017

    Technical Line - How the new revenue standard affects engineering and construction entities (pdf, 326.1kb)

    24 August 2017

    Technical Line - Common challenges in implementing the new revenue standard (pdf, 245.5kb)

    21 August 2017

    Comment Letter - ASB proposed auditing standard for ERISA plans (pdf, 350.1kb)

    11 August 2017

    To the Point - Update on accounting for pre-production and tooling activities and costs under ASC 606 (pdf, 116.4kb)

    10 August 2017

    To the Point - FASB proposes clarifying the guidance for contributions received and contributions made (pdf, 123.3kb)

    3 August 2017

    Technical Line - How the new revenue standard affects life sciences entities (pdf, 389.8kb)  

    3 August 2017

    To the Point - AICPA issues new attestation guide amid growing investor interest in sustainability reporting (pdf, 102.2kb)