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February 1, 2016

FASB continues simplification efforts

Presentation of deferred income taxes changes under a new standard.

February 1, 2016

China explores ways to expand IFRS use

Full convergence is a goal.

February 1, 2016

PCC votes to remove effective dates

If endorsed, the change would create an unconditional first-time option for GAAP alternatives.

February 1, 2016

FAF trustees name new chair

Charles Noski, a retired Bank of America executive, will serve a three-year term.

February 1, 2016

IASB proposes 4 amendments

The board considers annual improvements and its investment property standard.

February 1, 2016

6 tips for reconciliations

These best practices make it easier to complete this critical task effectively.

February 1, 2016

ARSC proposes 3 standards

Changes would address compilations of prospective and pro forma financial information.

February 1, 2016

What constitutes a business?

FASB proposes clarifying the definition.

February 1, 2016

SEC discusses supplemental IFRS plan

The option would permit U.S. issuers to provide information in addition to U.S. GAAP.

February 1, 2016

FASB takes aim at excessive fair value disclosures

The proposal would enable preparers to omit immaterial information.

February 1, 2016

Tax implications of the new revenue recognition standard

Despite a delay in required implementation of the new standard, organizations need to get to work now analyzing its effects and evaluating tax methods.

January 29, 2016

FASB proposal addresses cash flow issues

The Financial Accounting Standards Board proposed amendments that are designed to address cash flow issues in financial reporting for which existing guidance does not exist or is unclear.

January 29, 2016

IFRS amendments require disclosures about debt financing liabilities

Investors had requested more information about changes in companies’ debt.

January 27, 2016

Federal reporting entities get alternative method for opening balance valuations

New guidance for federal government reporting entities is designed to assist with valuation for opening balances for inventory, operating materials and supplies, and stockpile materials.

January 26, 2016

FASB proposals address retirement benefit reporting

Two proposals issued by the Financial Accounting Standards Board are designed to improve presentation and disclosure in retirement benefit accounting.

January 21, 2016

Revenue recognition, lease standards challenge preparers

Corporate financial statement preparers are moving slowly in implementation of new accounting standards for revenue recognition and leases, a new survey shows.

January 21, 2016

Guidance addresses software accounting for federal agencies

Federal government reporting entities received fresh guidance this week on how to implement a 1998 accounting standard for internal-use software.

January 12, 2016

IASB issues leases standard; FASB to follow

The International Accounting Standards Board issued a new accounting standard that will bring all lease assets and liabilities onto the balance sheet.

January 5, 2016

FASB issues new financial instruments recognition and measurement standard

FASB issued a standard Tuesday that makes targeted changes to existing GAAP for the recognition and measurement of financial instruments.

January 4, 2016

Private company alternatives to become more accessible

FASB has endorsed a decision by the Private Company Council that would remove the effective dates from four GAAP alternatives for private companies.

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