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October 14, 2015

GASB proposes pension standards relief for certain governments

Some governments with multiple-employer defined benefit pension plans have found it difficult to comply with GASB’s new pension accounting standards.

October 1, 2015

Accounting for software at federal agencies addressed in proposal

A recent proposal is designed to address challenges that federal government agencies have experienced in accounting for internal-use software.

October 1, 2015

FinREC gives mixed review to FASB’s not-for-profit proposal

AICPA committee has concerns about divergence with for-profit model.

October 1, 2015

FASB changes employee benefit plan accounting

Three-part document is designed to reduce complexity.

October 1, 2015

IFRS Foundation proposes taxonomy updates

Updates are intended to assist organizations that report electronically.

October 1, 2015

FASB clarifies electricity contract scope exception

The standard removes derivatives and hedging label from some agreements.

October 1, 2015

FASB should look again at not-for-profits reporting

A reader responds to a recent JofA article on FASB’s project on NFP reporting.

October 1, 2015

FASB issues formal notice of revenue recognition deferral

Delay addresses preparers’ implementation concerns.

October 1, 2015

FASB proposes updates to derivatives and hedging accounting

Changes would clarify certain requirements.

October 1, 2015

FASB simplifies inventory measurement guidance

Changes apply to entities using last-in, first-out or retail methods.

October 1, 2015

IASB may delay new rules for transactions with associates, joint ventures

An upcoming, broader review may include more substantial simplifications.

October 1, 2015

SEC approves CEO pay-ratio rule

The SEC approved a new rule requiring U.S. public companies to disclose the ratio between their CEO’s compensation and that of their median employee.

September 30, 2015

GASB proposes Q&As to elaborate on recent pronouncements

GASB has issued a proposed implementation guide that contains questions and answers that are designed to clarify, explain, or elaborate on recently issued standards for state and local government financial reporting.

September 30, 2015

FASB proposes narrow changes to revenue recognition standard

FASB intends to improve the guidance on collectibility, noncash consideration, and completed contracts at transition in the new revenue recognition standard.

September 25, 2015

FASB moves to simplify business combination accounting

FASB issued new rules that are intended to simplify accounting for adjustments made to provisional amounts recognized in a business combination.

September 24, 2015

How should materiality be applied? FASB weighs in

FASB issued two exposure drafts that address the use of materiality—an attempt to help organizations eliminate unnecessary disclosures in financial statements.

September 23, 2015

IASB to propose temporary measures for insurance companies

The IASB will propose temporary measures to address concerns about issues insurance companies are facing with implementation of the new financial instruments standard.

September 1, 2015

GASB to take a fundamental look at financial statements

The Governmental Accounting Standards Board will review the foundation of the financial reporting model for state and local governments.

September 1, 2015

FASB releases proposed 2016 GAAP taxonomy

The proposed taxonomy contains updates for accounting standards and other recommended improvements to the official taxonomy, which is used by public issuers registered with the SEC.

September 1, 2015

SEC considers updating audit committee disclosures

The commission is seeking public comment on information provided to investors.

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