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Tags archive: FASB

Home /Tag: FASB
News & Views

CPAJ News Briefs

FASB, AICPA News

By  Thomson Reuters Checkpoint

January 2019 0

FASB News More Work Needed on Income Tax Disclosure Plan FASB expects to issue a brand-new proposal as part of its plan to make companies…

News & Views

CPAJ News Briefs

FASB, IASB News

By  Thomson Reuters Checkpoint

January 2019 0

FASB News Companies Find Favorable Changes in Hedge Accounting Update FASB’s 2017 simplification of its complex hedge accounting guidance contained some high-profile changes that were…

News & Views

CPAJ News Briefs

FASB, AICPA News

By  Thomson Reuters Checkpoint

January 2019 0

FASB News Roundtable on Credit Losses Standard Set FASB plans to hold a public roundtable on January 28 for banks, auditors, investors, and regulators to…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

January 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

CPAJ News Briefs

FASB, PCAOB, GASB News

By  Thomson Reuters Checkpoint

January 2019 0

FASB News Examination of Complex Liabilities/Equity Accounting to Begin In early 2019, FASB plans to take its first official steps on a significant project to…

News & Views

CPAJ News Briefs

FASB, PCAOB News

By  Thomson Reuters Checkpoint

January 2019 0

FASB News Board Takes its Time on Performance Reporting Project FASB is mulling big changes to the information companies provide in their income statements, but…

News & Views

CPAJ News Briefs

FASB, IASB, PCAOB News

By  Thomson Reuters Checkpoint

December 2018 0

FASB News Banks to Air Concerns on Credit Losses Standard at January Roundtable In January, FASB plans to hold a roundtable with bankers, auditors, and…

News & Views

CPAJ News Briefs

FASB, AICPA, PCAOB News

By  Thomson Reuters Checkpoint

December 2018 0

FASB News No Standards Setting Action Expected on Cryptocurrencies While digital currencies such as Bitcoin may generate headlines, companies do not use them enough to…

News & Views

CPAJ News Briefs

FASB, PCAOB, IASB News

By  Thomson Reuters Checkpoint

December 2018 0

FASB News Input Sought on Complex Liabilities, Equity Accounting Guidance FASB wants to hear ideas from members of two advisory panels on how to sharpen…

In Focus

Tax & Accounting Update

By  Thomson Reuters Checkpoint

December 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

CPAJ News Briefs

FASB, PCAOB, IASB News

By  Thomson Reuters Checkpoint

December 2018 0

FASB News Investors Call for More Detailed Note Disclosure on Cash Taxes As FASB prepares to draw up a new slate of income tax disclosures,…

News & Views

CPAJ News Briefs

FASB, IASB News

By  Thomson Reuters Checkpoint

November 2018 0

FASB News IAC to Offer Input on Segments, Disclosures FASB will hear input from its Investor Advisory Committee (IAC) on two early-stage projects that could…

News & Views

CPAJ News Briefs

FASB/PCAOB News

By  Thomson Reuters Checkpoint

November 2018 0

FASB News No New Guidance Planned for Financial Reporting Effects of Tax Reform Between guidance from the Big Four accounting firms, technical inquiries to FASB’s…

News & Views

CPAJ News Briefs

FASB/PCAOB News

By  Thomson Reuters Checkpoint

November 2018 0

FASB News Kroeker: Banks Need to Implement Credit Loss Standard on Schedule Despite pleas from banks, trade groups, and some lawmakers for FASB to delay…

Featured

Disclosure of Pending Accounting Changes

By  Howard B. Levy, CPA and Anthony Sarmiento

November 2018 0

This article contains practical guidance and support as to the appropriate disclosure of the expected effects of significant future accounting changes from new GAAP standards…

News & Views

CPAJ News Briefs

FASB/AICPA News

By  Thomson Reuters Checkpoint

November 2018 0

FASB News FASB to Debate Car Lender Concerns on Credit Loss Standard At its November 14 meeting, FASB will consider the concerns that underwriters of…

News & Views

CPAJ News Briefs

FASB/IASB/PCAOB News

By  Thomson Reuters Checkpoint

November 2018 0

FASB News More Bankers Push Regulators to Delay Credit Losses Standard The American Bankers Association and 50 state bank associations appealed to the Financial Stability…

News & Views

CPAJ News Briefs

FASB/PCAOB/GASB News

By  Thomson Reuters Checkpoint

October 2018 0

FASB News Banks Pressure Federal Regulators for Changes to Credit Losses Standard On October 17, a trade group representing large U.S. banks requested that financial…

News & Views

CPAJ News Briefs

FASB/IASB News

By  Thomson Reuters Checkpoint

October 2018 0

FASB News Private Companies Rush to Meet Revenue Recognition Effective Date With the 2019 effective date of FASB’s revenue recognition standard rapidly approaching, private companies…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

October 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

CFA Institute, FASB, and AICPA Roundup

By  Susan B. Anders, PhD, CPA/CGMA

October 2018 0

SEC Chief Accountant Wesley Bricker addressed the importance of objective financial reporting and the role of accountants and auditors in his speech before the Baruch…

News & Views

CPAJ News Briefs

FASB/PCAOB/SEC News

By  Thomson Reuters Checkpoint

September 2018 0

FASB News Banking Regulators to Finalize Rule Offering Capital Relief On September 18, federal banking regulators said they plan to finalize a rule to ease…

In Focus

The New Guidance for Goodwill Impairment

By  Josef Rashty, CPA

September 2018 0

In January 2017, FASB issued Accounting Standards Update (ASU) 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment, which eliminated the calculation of implied…

News & Views

CPAJ News Briefs

FASB/PCAOB News

By  Thomson Reuters Checkpoint

September 2018 0

FASB News National Standards Setters Decry European Plan for Local Changes to IFRS National accounting standards setters, accounting organizations, and professional groups oppose a European…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

September 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

CPAJ News Briefs

FASB/IASB/AICPA News

By  Thomson Reuters Checkpoint

September 2018 0

FASB News FASB to Study Cost of Options in Accounting Standards To help auditors and companies save money, FASB often gives private companies the option…

News & Views

CFA Institute, FASB, and AICPA Roundup

By  Susan B. Anders, PhD, CPA/CGMA

September 2018 0

SEC Chief Accountant Wesley Bricker addressed the importance of objective financial reporting and the role of accountants and auditors in his speech before the Baruch…

News & Views

CPAJ News Briefs

FASB News

By  Thomson Reuters Checkpoint

September 2018 0

FASB News Proposal to Tweak Credit Losses Standard Expected in November FASB will propose a package of minor clarifications to the board’s sweeping new credit…

Featured

Current Developments in the Private Sector

By  Norman Strauss, Susan Cosper, Alison Spivey, Robert Laux and Robert Uhl

September 2018 0

Cosper started the panel by briefly discussing the recent turnover at FASB: by the end of 2018, the board will have replaced four members in…

News & Views

CPAJ News Briefs

FASB/PCAOB News

By  Thomson Reuters Checkpoint

August 2018 0

FASB News Final Version of Amended Debt Classification Guidance Approved At its August 22 meeting, FASB agreed to publish a final version of its amended…

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