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FASB is considering giving accountants at privately held companies and nonprofit organizations an extra two years to implement standards, instead of the one year it sometimes extends them.
View MoreThe Governmental Accounting Standards Board recently issued guidance intended to clarify, explain, or elaborate on the implementation and application of certain GASB Statements.
View MoreThe IRS recently announced Revenue Procedure 2019-19 will modify and supersede Rev. Proc. 2018-52, 2018-42 I.R.B. 611, which sets forth the Employee Plans Compliance Resolution System (EPCRS).
View MoreThe Financial Accounting Standards Board recently issued a revised proposed Accounting Standards Update intended to improve the relevance of current income tax disclosure requirements to financial statement users.
View MoreThe 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.
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