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February 1, 2018

Kroeker reappointed as FASB’s vice chairman

The position was reinstated in 2013.

February 1, 2018

FASB simplifying leases standard implementation

Preparers have had trouble finding and extracting data.

January 30, 2018

Tips for lease accounting implementation

The effective date for implementing FASB’s new lease accounting standard is still about one year away, but it will require additional resources and a team effort.

January 25, 2018

FASB clarifies lease standard’s application to land easements

The change is expected to make adopting the leases standard easier for some land easements.

January 22, 2018

FASB Q&As discuss financial reporting implications of tax law

FASB issued four staff Q&As that address financial reporting issues related to the Tax Cuts and Jobs Act.

January 18, 2018

FASB proposes corporate reporting change related to new tax law

FASB proposed a new standard that is intended to help organizations reclassify certain income effects in accumulated other comprehensive income resulting from the Tax Cuts and Jobs Act.

January 16, 2018

Lenders express confidence in FRF for SMEs

Financial statements prepared in accordance with an AICPA financial reporting framework give lenders nearly as much confidence to loan capital as GAAP-based financial statements for small and medium-size businesses with low credit risk, a published study shows.

January 11, 2018

FASB Q&A supports use of SAB 118 by private companies, not-for-profits

Private companies and not-for-profits that elect to apply the guidance in a new SEC staff accounting bulletin should apply all relevant aspects of the bulletin in its entirety, FASB’s staff said.

January 10, 2018

FASB addresses financial reporting impacts of new tax law

FASB addressed numerous financial reporting implications of P.L. 115-97, known as the Tax Cuts and Jobs Act.

January 5, 2018

FASB proposes lease standard implementation improvements

A proposed FASB Accounting Standards Update seeks to ease the implementation of the new leases accounting standard.

January 3, 2018

How to handle GASB implementation challenges

State and local government finance staffs have had to implement several new, significant GASB statements. Here are tips for handling the challenges.

January 2, 2018

AICPA issues broker-dealer revenue recognition working draft

A new working draft issued by the AICPA Financial Reporting Executive Committee addresses a consideration for broker-dealers related to FASB’s new revenue recognition standard.

January 2, 2018

SEC permits reasonable estimates in corporate tax reporting

Companies may initially have difficulty determining the effects of the new federal tax law on their income tax reporting.

January 1, 2018

New analyses guide health care entities through change

An expert panel addressed 3 issues for health care entities.

January 1, 2018

AICPA offers advice on public business entity determination

FASB updated the US GAAP definition in 2013.

January 1, 2018

FinREC releases more revenue recognition working drafts

Broker-dealer and telecommunications issues are addressed.

January 1, 2018

Lease accounting laggards face serious risks

Organizations need to consider several factors as they implement new FASB rules — and it’s smart to start that work promptly.

December 15, 2017

New working draft discusses revenue recognition issue for broker-dealers

The AICPA issued a new working draft that discusses helpful considerations for broker-dealers implementing FASB’s new revenue recognition standard.

December 15, 2017

Proposed federal standard designed to protect classified information

The FASAB issued a proposal that’s designed to protect national security information from being disclosed in publicly issued financial reporting by federal agencies.

December 6, 2017

FASB supersedes steamship entities guidance

FASB superseded guidance for US steamship entities because a 25-year limit has expired, making the guidance irrelevant.

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