All Accounting Standards Update articles – Page 3
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Blog
KPMG poll: Much work remains to be ready for lease rules
Companies still have a long way to go to be ready for new lease accounting rules that take effect in 2019, according to a recent KPMG poll.
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Blog
FASB queues up technical questions on hedging standard
After approving a new standard for how to account for hedges in financial statements, now FASB is hearing requests for clarifications and technical corrections.
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Blog
FASB plans to finalize tax reform guidance
The FASB plans to finalize by Feb. 16 guidance that will allow entities to reclassify certain tax effects in equity as a result of recent tax legislation.
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Blog
FASB approves change to lease rule; more changes coming
FASB has finalized a change to the pending new lease accounting standard meant to make it easier for companies to transition to the new requirements.
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Blog
FASB plans to change income classification under tax law
The FASB has decided it will fast-track a change to accounting rules to allow reclassification of the income tax effects of the recent tax reform law.
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Blog
FASB proposes lease accounting transition relief
FASB proposes a change to the new lease accounting standard taking effect in 2019 that promises to ease the implementation.
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Blog
FASB agrees to simplifications to ease into new lease rule
The lease accounting standard is about to get easier to adopt when it takes effect in 2019, but that doesn’t mean companies should slow their preparations.
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Blog
Migration to simpler goodwill test will be slow, data says
FASB may have given companies a simpler way to determine whether goodwill must be marked down, but not all public companies are rushing to adopt it.
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Article
Early revenue adopters report little change to numbers
Early adopters of the new revenue standard are big companies with little change to their reported revenue numbers, but more substantial change to disclosures.
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Blog
FASB tees up talk on controversial materiality proposal
The Financial Accounting Standards Board plans at its next public meeting to discuss its controversial proposal to alter the GAAP concept of materiality.
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Blog
Pension cost rule may give new reason to de-risk plans
A new accounting rule on pension cost presentation will hammer another nail in the coffin of defined benefit pension plans as a form of compensation.
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Blog
FASB proposes little fixes to big rules on financial instruments, leases
FASB is proposing new clarifications to its previously issued standards on the recognition and measurement of financial instruments and on leases.
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Blog
FASB proposes tweaks to lease accounting rules
Just as new rules on revenue recognition required some tweaking as companies prepared to implement them, so apparently do the new rules on lease accounting.
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Article
FASB’s new hedging standard opens door to new strategies
Companies have yet another new accounting standard from the Financial Accounting Standards Board to adopt, but this time they can’t wait to get started.
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Blog
FASB finalizes new approach to hedge accounting
The FASB has issued its long-awaited standard to simplify hedge accounting, allowing companies to adopt the new approach almost immediately if they choose.
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Article
Banks wrangle models, data in early stages of CECL prep
As most public companies deal with revenue recognition and lease accounting changes coming in 2018 and 2019, the banking sector is trying to tame an even bigger beast.
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Blog
FASB proposes new rules on contributions, grants
Companies may soon have some new instructions to follow in deciding how to account for various types of grants and contributions.
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Article
Cost guidance under new revenue rule is a minefield of issues
Digging deeper into challenges with the revenue standard, companies are traipsing a minefield in determining how to recognize costs tied to generating revenue.
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Blog
FASB clarifies stock compensation, service agreement accounting
In a pair of updates to accounting standards, the FASB is looking to shore up differences in how companies account for stock compensation and service concession arrangements.
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Blog
FASB addresses lease accounting transition questions
Facing questions about how to transition to the new lease accounting requirements in 2019, FASB recently explained what it had in mind when it issued its guidance.
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