All FASB articles – Page 11
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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
AICPA delivers more revenue recognition working drafts
In the ongoing movement to new methods for recognizing revenue in financial statements, the AICPA has issued yet more new guidance for companies to consider.
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Blog
Surveys suggest uncertainty over compliance with CECL
Recent surveys suggest continued uncertainty in the financial services sector over how to project credit losses in compliance with a new accounting rule.
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Blog
PCAOB alerts auditors to scrutinize revenue recognition
The PCAOB is putting auditors on notice to take a careful look at the work companies have done to implement the new revenue recognition standard.
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Blog
RGP and CoStar Group alliance tackles lease accounting standards
RGP, a global consulting and professional services firm, and CoStar Real Estate Manager, a lease management software provider, announced a strategic alliance to provide companies with an end-to-end solution to meet the looming deadlines for compliance with new lease accounting standards.
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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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Blog
FASB plans to distinguish liabilities from equity
The FASB plans to distinguish liabilities from equity in financial statements to make the accounting rules less complex and easier to understand.
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Blog
Half say revenue rule is immaterial, one-fifth still evaluating
A PwC analysis shows about half of Fortune 500 companies expect revenue recognition changes to be immaterial, but nearly 20 percent are still evaluating.
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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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Blog
SEC rescinds historic guidance under new revenue rule
The SEC is telling companies its historic staff guidance on revenue recognition will not trump the new revenue standard when it takes effect in 2018.
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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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Blog
FASB plans new expedient for lease accounting
The Financial Accounting Standards Board is preparing to propose a modification to the pending lease accounting standard to amend the transition guidance.
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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
SEC may relieve certain entities from revenue, lease adoption dates
Big 4 firms say the SEC won’t object if certain “public business entities” adopt new revenue and leasing rules under private company effective dates.
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Blog
Newest poll gives more evidence of heartburn over leasing
Half way from publication to adoption of new lease accounting rules, C-suite executives are worried about whether implementation will get done on time.
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ArticleCompanies clearly favor modified adoption of revenue rule
Investors would like to see full historic numbers under the new revenue rules, but companies clearly are planning to give them less. How will they bridge the gap?
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Blog
AICPA issues more revenue recognition guide drafts
Companies adopting new revenue rules have yet more guidance to consider as the AICPA releases four more working drafts for its evolving revenue recognition guide.