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The Financial Accounting Standards Board recently issued an Accounting Standards Update that addresses two lessor implementation issues and clarifies that lessees and lessors are exempt from a certain interim disclosure requirement associated with adopting the new leases standard.
View MoreFASB recently issued a proposed Accounting Standards Update and Invitation to Comment on the recognition and measurement of deferred revenue in business combinations.
View MoreFASB recently proposed a standard that is designed to ease the transition to its new credit losses standard by providing an option to measure certain types of assets at fair value.
View MoreThe Financial Accounting Standards Board recently issued an Accounting Standards Update expected to reduce lessor’s implementation and ongoing costs associated with applying the new leases standard.
View MoreDiscount rates are one of the new data points that need to be captured when implementing the new lease accounting standard. The guidance for non-public companies is more lenient than that for public companies, but it will require significant consideration as the adoption date quickly approaches.
View MoreThe Financial Accounting Standards Board (FASB) recently issued a proposed Accounting Standards Update (ASU) that would align the accounting for production costs for films and episodic content produced for television and streaming services.
View MoreThe Financial Accounting Standards Board (FASB) recently issued an Accounting Standards Update (ASU) that clarifies the interaction between the guidance for certain collaborative arrangements and the Revenue Recognition financial accounting and reporting standard.
View MoreThe Financial Accounting Standards Board (FASB) recently announced the release of an educational FASB staff paper that provides implementation examples to help private company franchisors preparing to implement the revenue recognition standard in 2019.
View MoreThe Financial Accounting Standards Board (FASB) recently issued an Accounting Standards Update (ASU) that reduces the cost and complexity of financial reporting associated with consolidation of variable interest entities (VIEs).
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