All Accounting Standards Update articles – Page 2
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Article
FASB gives final word on how to account for cloud costs
Unraveling an accounting simplification, companies are returning to an older way to account for software costs associated with certain cloud computing arrangements.
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Blog
FASB takes red pen to rules on financial instruments
The Financial Accounting Standards Board is planning a number of updates to accounting standards around all three of its major new standards on financial instruments.
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Article
Guidance equips companies to advance CECL adoption
Recent guidance and potentially more to come is aiding companies in their long journey to adopt the new CECL method for reflecting credit losses.
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Blog
FASB updates guidance on cloud computing costs
Companies now have new guidance on how to account for the costs of implementing certain cloud computing service arrangements.
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Blog
FASB reprises materiality language, edits disclosures
GAAP now contains a shorter list of disclosure requirements for fair-value measurements and defined benefit plans, along with a reprised definition of materiality.
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Blog
FASB proposes amendments to CECL standard
The Financial Accounting Standards Board is proposing some amendments to the pending new standard on credit losses.
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Blog
FASB finalizes new standard on insurance contracts
FASB has issued a new accounting standard that revises the reporting around long-duration contracts for insurance companies.
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Blog
FASB proposes lease rule simplification for lessors
FASB has taken another step to make the adoption of the huge new standard on lease accounting a little simpler—this time for lessors.
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Blog
FASB approves huge simplification to lease rules
FASB has finalized an enormous simplification of the pending new lease accounting standard, permitting companies to forego historic presentations.
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Blog
FASB approves tweaks to lease accounting standard
The Financial Accounting Standards Board has finalized a number of improvements to its new guidance on lease accounting, which public companies are working to adopt in 2019.
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Blog
Companies have new rules on accounting for contributions
Companies have some new guidance on how to account for contributions they receive and make that are not clearly governed by revenue recognition rules.
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Blog
FASB issues new guidance on share-based payments
FASB has given companies new accounting guidance to follow when accounting for share-based payments to non-employees.
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Blog
EITF recommends asset treatment for some cloud costs
FASB’s Emerging Issues Task Force has arrived at conclusions about how companies should account for certain cloud computing arrangement costs.
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Blog
FASB staff plan to suggest CECL edits to answer questions
FASB staff plan to suggest narrow changes to the new standard on credit losses to answer implementation questions on classification changes, interest, and more.
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Blog
New financial instrument rule draws Buffett rebuke
New accounting rules on how to reflect financial instruments in financial statements are beginning to produce predicted earnings volatility, as recently bemoaned by America’s celebrity investor, Warren Buffett.
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Blog
Revenue rule prompts edit to collaborative arrangements text
FASB has proposed an update to accounting standards to make some targeted improvements to the guidance on accounting for collaborative arrangements.
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Blog
FASB addresses feedback to lease, hedge proposals
FASB has reached some preliminary decisions about how it will revise rules on lease accounting and hedging to address implementation questions.
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Article
Weary from accounting change, companies gear up for leases
With year-end reporting and revenue recognition implementation nearly complete, firms are preparing for their next accounting freak out—this time over leases.
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Article
Early adopters of simpler hedge rules pause in uncertainty
Simpler hedge accounting regulations have accountants and FASB alike wondering if they need even further clarification.
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Blog
FASB fixes financial instruments, proposes fix to cloud costs
FASB has finalized some technical corrections to its standard on financial statements and proposed new guidance on accounting for certain cloud computing costs.
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