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Spotlight

 

» 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  

 

» FASB proposes technical corrections to 2 standards on accounting for financial instruments and lease accounting

 

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

 

Latest News

» PCAOB identifies 3 areas with most frequent 2016 audit issues

» Monitoring Group seeks comments on reforms to the global audit standard-setting process

» IPSASB issues revised Cash Basis IPSAS to address some of the main barriers to adoption of this standard

» GASB proposes guidance to clarify majority equity interests

» FASAB issues guidance to clarify existing standards regarding intragovernmental exchange transactions

» SEC staff publishes C&DI on safeguards for sensitive company information

» SEC issues proposed 2018 SEC Reporting Taxonomy

» SEC chairman issues statement on consolidated audit trail

» Considerations for selecting the most appropriate element from the U.S. GAAP Taxonomy among similar elements

» SEC staff issues Staff Legal Bulletin on shareholder proposals

» IPSASB seeks comments on social benefits accounting proposals

» SEC approves PCAOB expanded audit report standard

 

 

Financial reporting news

» FASB proposes targeted changes to key areas of accounting guidance

» FASB issues ASU amending certain SEC guidance

» FASB issues guidance to improve and simplify hedge accounting

» 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

» GASB proposes changes to debt disclosures

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

» 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

» IESBA proposes new guidance for professional skepticism and professional judgment

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

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

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

» 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

» IASB issues updated IFRS work plan

» IASB finalizes amendments to IFRS 9 and IAS 28 regarding long-term interests in associates and joint ventures  

» IASB seeks comments on proposed amendments to the definition of “material”

» IASB issues guidance on how to make materiality judgements

» 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

 

 

 

 

Video: Investing for tomorrow

Straight Talk: From the SEC

 

 

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

» Free, Official Sources to Find Unclaimed Money

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

» Job Seekers Resource Center

 

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