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» » FASB in Focus: Derivative and Hedging: Targeted improvements to accounting for hedging activities


» FASB in Focus: Clarifying the scope and the accounting guidance for contributions received and made  


» SEC Office of the Investor Advocate asks FASB to consider a different path to address the perceived deficiencies in its definition of materiality


» FASB simplifies accounting for certain financial instruments with characteristics of liabilities and equity  


Latest News

» FASB issues long-anticipated guidance that will improve and simplify accounting rules around hedge accounting

» PCAOB issues Inspection Brief providing information about 2017 inspections of auditors of public companies

» IPSASB works to improve reporting on financial instruments; issues exposure draft for comments

» SEC conforms staff guidance in SAB 116 to new FASB revenue recognition rules  

» PCAOB report on 2016 inspections of auditors of Brokers-Dealers shows continued high level of audit deficienciess 

» IPSASB seeks views on updating accounting approaches for revenue and new approaches for non-exchange expenses

» IAASB, IAESB & IESBA share observations & potential ways to enhance professional skepticism

» CAQ shares highlights of its International Practices Task Force May 2017 meeting with SEC staff

» SEC Division of Corporation Finance issues updated Financial Reporting Manual

» IPSASB proposes new classification & measurement requirements for financial assets, flexible hedge accounting model

» CAQ issues comments to the SEC on proposed PCAOB rules on the auditor's report

» IAASB issues publications to assist users in understanding similarities and differences between IAASB & PCAOB requirements

» SEC extends revenue and leases effective dates for certain PBEs

» GASB proposes changes to debt disclosures

» GASB establishes single approach to lease accounting by state & local governments



Financial reporting news

» FASB proposes changes to grant and contribution accounting

» FASB issues proposal to improve financial reporting associated with consolidation of variable interest entities

» FASB conducts early stage research about developing accounting standard for digital currencies

» Form AP: CAQ issues tool to assist audit committees in discussing the role of audit participants

» PCAOB adopts new standard to enhance the relevance and usefulness of the auditor's report

» GASB issues final guidance on accounting for certain debt extinguishment

» IESBA proposes new guidance for professional skepticism and professional judgment

» GASB issues two Implementation Guides to provide clarity on requirements of GASB Standards

» FASB seeks comments on the efficiency and effectiveness of GAAP Financial Reporting Taxonomy

» FASB issues final guidance on “Premium Amortization on Purchased Callable Debt Securities”

» FASB improves financial reporting of pension & other postretirement benefit plans

» FASB proposes simplifications to accounting for nonemployee share-based payments

» FASB finalizes changes for employee benefit plan interests in master trusts   

» FASB clarifies guidance related to the recognition of gains & losses from the derecognition of nonfinancial assets  

» FASB clarifies revenue recognition guidance related to certain transfers of nonfinancial assets


International Financial Reporting News

» FSB urges insurers to start implementation of IFRS 17 as soon as possible

» IASB proposes amendments to IAS 16, "Property, Plant and Equipment," to reduce diversity in practice

» IASB finalizes fundamental overhaul of insurance accounting: IFRS 17

» IASB proposes amendments to #IFRS 9 on symmetric prepayment options

» Accounting for non-GAAP earnings measures: IASB Board member discusses non-GAAP measures

» IFRS Foundation publishes Debrief video on IFRS for SMEs

» Leases one year on—putting IFRS 16 into practice

» IASB releases the conclusions of its 2015 Agenda Consultation along with its work plan for 2017-2021

» IASB issues amendments to insurance contracts Standard

» IFRS Foundation develops Guide to Common Practice Content





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Small Business News

» SEC issues Small Entity Compliance Guide related to intrastate offering exemptions

» SEC staff issues small entity guide on changes to Exchange Act registration requirements under JOBS Act

» Crowdfunding: Small Business Capital-Raising Rules


Personal Finance News

» How will the new overtime rules affect workers?

» GovLoans.gov has information about government loans available to individuals

» Job Seekers Resource Center


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