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January 1, 2019

FASB proposal addresses accounting for TV series

Alignment with capitalization rules for films is sought.

January 1, 2019

SASB publishes industry-specific sustainability accounting standards

The standards cover financially material issues in 77 industries.

January 1, 2019

FASB permits new benchmark rate for hedge accounting

The change takes effect alongside an Accounting Standards Update.

January 1, 2019

FASB expands private company consolidation relief

The guidance supersedes the 2014 private company exception.

December 20, 2018

How audit committees can oversee FASB standard adoption

Audit committees have a lot to consider as 2018 concludes with adoption of game-changing accounting standards in full swing at many companies.

December 20, 2018

FASB proposes extending 2 GAAP alternatives to not-for-profits

Under a proposal issued by FASB, not-for-profits would be able to take advantage of the private company GAAP alternatives for accounting for goodwill and accounting for intangible assets in a business combination.

December 19, 2018

FASB proposal would address lessor implementation challenges

FASB proposed an accounting standard that would clarify how lessors should handle certain scenarios under the board’s new lease accounting standard.

December 18, 2018

GAAP, SEC taxonomies for 2019 are available

The taxonomies contain updates necessary for meeting GAAP and SEC requirements in financial reporting.

December 17, 2018

2 valuation guide working drafts issued

The AICPA issued working drafts of two new case studies that will be added to its new accounting and valuation guide, Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies.

December 12, 2018

No delay in lease accounting standard effective date, Golden says

FASB will not delay the effective date of its new lease accounting standard, board Chairman Russell Golden said at the AICPA Conference on Current SEC and PCAOB Developments.

December 11, 2018

How to recognize ‘individually tailored’ disclosures

The new concept of “individually tailored” accounting disclosures has been a challenge for accountants and auditors.

December 10, 2018

SEC urges consistency in non-GAAP reporting

Companies need to adhere to policies and controls that reinforce quality in non-GAAP reporting and KPIs, Securities and Exchange Commission Chairman Jay Clayton and Chief Accountant Wes Bricker said at the AICPA Conference on SEC and PCAOB Developments.

December 10, 2018

FASB tweaks leases standard with new update

An Accounting Standards Update affects accounting for sales and similar taxes, certain lessor costs and certain requirements related to variable payments in contracts.

December 5, 2018

Simplifying implementation of FASB’s not-for-profit financial reporting standard

Smaller organizations with limited staff may have difficulty implementing FASB’s new standard on presentation of not-for-profit financial statements. These best practices can make the work easier.

December 1, 2018

SEC seeks professional accounting fellow applicants

The positions will begin in the summer or fall of 2019.

December 1, 2018

FASAB proposal seeks clearer materiality guidance

The exposure draft includes specific questions.

December 1, 2018

FASB permits new benchmark rate for hedge accounting

The list of permissible interest rates expands to 5.

December 1, 2018

SEC proposes clarifying broker-dealer exemption

The change corrects a 2013 error.

November 29, 2018

8 things to know about lease accounting implementation

Here are some things that company finance departments may wish to keep in mind as the lease accounting standard takes effect at the beginning of next year for public companies.

November 19, 2018

FASB proposes narrow-scope financial instruments accounting changes

FASB proposed clarifications and changes to its recently issued accounting standards on credit losses, hedging, and recognition and measurement.

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