AccountingLink
    22 June 2018

    Financial Reporting Developments - Intangibles - Goodwill and other (pdf, 2.1mb)  

    21 June 2018

    To the Point - FASB simplifies the accounting for share-based payments to nonemployees (pdf, 123.3kb)  

    19 June 2018

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

    15 June 2018

    Accounting pronouncements effective for the second quarter of 2018 (pdf, 73.6kb)

    14 June 2018

    Financial Reporting Briefs - Second quarter 2018 (pdf, 1.1mb)

    14 June 2018

    Financial Reporting Developments - Certain investments in debt and equity securities (after the adoption of ASU 2016-01) (pdf, 1mb)

    14 June 2018

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

    14 June 2018

    To the Point - FASB TRG for Credit Losses discusses five topics and reaches general agreement on most implementation issues (pdf, 114.2kb)

    11 June 2018

    Comment Letter - FASB proposal to clarify the guidance on collaborative arrangements (pdf, 177.3kb)

    8 June 2018

    EITF Update - June 2018 (pdf, 153.2kb)

    7 June 2018

    To the Point - FASB to issue final guidance on long-duration contracts for insurers (pdf, 102.5kb)

    31 May 2018

    Financial Reporting Developments - Software: Revenue recognition

    15 May 2018

    Comment Letter - ASB proposed omnibus statement on auditing standards to minimize certain differences with PCAOB standards (pdf, 123.3kb)

    15 May 2018

    Comment Letter - ASB proposed standard on the auditor’s responsibilities relating to other information included in annual reports (pdf, 705.5kb)

    15 May 2018

    Comment Letter - ASB proposed auditor reporting standard (pdf, 208.3kb)

    9 May 2018

    Financial Reporting Developments - Bankruptcies, liquidations and quasi-reorganizations 

    3 May 2018

    Financial Reporting Developments - Foreign currency matters 

    1 May 2018

    To the Point - FASB proposes clarifying guidance on collaborative arrangements (pdf, 111.4kb)  

    26 April 2018

    Financial Reporting Developments - Segment reporting (pdf, 893.7kb)

    26 April 2018

    Technical Line - A closer look at the FASB’s new hedge accounting standard (pdf, 625.8kb)

    19 April 2018

    First Quarter 2018 Standard Setter Update (pdf, 1.4mb)

    12 April 2018

    NAIC Bulletin - Spring 2018 edition (pdf, 381.7kb)

    11 April 2018

    Financial Reporting Developments - Exit or disposal cost obligations (pdf, 583.6kb)

    5 April 2018

    SEC in Focus - April 2018 (pdf, 215.3kb)

    4 April 2018

    To the Point - Companies should consider seeking relief from SEC disclosure requirements under Rule 3-13 (pdf, 102.3kb)

    30 March 2018

    Comment Letter - FASB proposal to add new benchmark interest rate for hedge accounting (pdf, 46.9kb)

    29 March 2018

    Quarterly tax developments - March 2018 (pdf, 1.5mb)

    22 March 2018

    Accounting pronouncements effective for the first quarter of 2018 (pdf, 131.5kb)

    21 March 2018

    Financial Reporting Developments - Revenue recognition: Multiple element arrangements (pdf, 1mb)

    20 March 2018

    Financial Reporting Briefs - First quarter 2018 (pdf, 1.2mb)

    16 March 2018

    Technical Line - A closer look at accounting for the effects of the Tax Cuts and Jobs Act (pdf, 792kb)

    15 March 2018

    Technical Line - A closer look at the new guidance on recognizing and measuring financial instruments (pdf, 381.3kb)

    1 March 2018

    To the Point - FASB proposes guidance on accounting for implementation costs in cloud computing arrangements (pdf, 111.7kb)  

    28 February 2018

    Technical Line - A closer look at the FASB’s new hedge accounting standard (pdf, 605.6kb)

    28 February 2018

    To the Point - FASB amends new guidance on recognizing and measuring financial instruments (pdf, 129.9kb)

    23 February 2018

    US GAAP versus IFRS: The basics - February 2018 (pdf, 841.7kb)

    23 February 2018

    US GAAP/IFRS accounting differences identifier tool - February 2018 (pdf, 3.6mb)

    22 February 2018

    SEC Reporting Update - SEC issues guidance on cybersecurity (pdf, 166.3kb)

    22 February 2018

    To the Point - Proposal would add a new benchmark interest rate for hedge accounting (pdf, 107.4kb)

    15 February 2018

    To the Point - FASB issues guidance on reclassification from OCI of tax effects related to tax reform (pdf, 117kb)

    7 February 2018

    Financial Reporting Developments - Business combinations

    7 February 2018

    To the Point - FASB moves ahead with guidance on reclassification of tax effects stranded in OCI by tax reform (pdf, 92.1kb)

    5 February 2018

    Comment letter - FASB proposal to add a transition option and practical expedient for lessors to the new leases standard (pdf, 114.8kb)

    2 February 2018

    Comment letter - Reclassification of stranded tax effects (pdf, 103.8kb)

    29 January 2018

    Guide to preparing carve-out financial statements (pdf, 441kb)

    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)