All GAAP articles – Page 2
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Blog post
SEC fines company over non-GAAP prominence issue
Still on its soap box over non-GAAP reporting, the SEC issued an enforcement action against home security company ADT focused on problems with prominence.
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Article
SEC requires shift to integrated XBRL filing
A new requirement for companies to adopt some new XBRL technology will produce different levels of compliance burden depending on how companies are complying now.
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Article
Filing problems? SEC invites companies to ask for help
Where one entity’s financial statements get impossibly tangled with another’s, the SEC is inviting companies to reach out and ask for some relief.
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Blog post
Banking regulators propose new capital rules under CECL
Banking regulators are proposing changes to regulatory capital requirements to address forward-looking credit losses under a new accounting standard.
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Blog post
SEC answers questions on XBRL for IFRS filers
Foreign private issuers who file their financial statements following IFRS are getting some helpful tips from the SEC on how to do so in XBRL.
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Article
Companies scramble to wrap up new revenue recognition
In the transition to new accounting rules on revenue recognition, it appears many companies are still trying to wrap up their implementation work.
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Blog post
Top issues at shareholder meetings include global trade, misconduct
Executive misconduct, cyber-breaches, global trade concerns, demands for transparency, and historic changes brought about by the new tax law are among the topics being discussed in corporate board rooms, according to a new report by BDO USA.
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Blog post
Is IFRS 9 shaking up U.S. activity to adopt CECL?
Accounting activity at publicly held financial institutions apparently is picking up to prepare for new requirements for the recognition of loan losses.
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Blog post
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 post
SEC relieves year-end tax reform reporting crisis
With tax reform signed into law, the SEC has issued guidance explaining its expectations with respect to the related financial reporting requirements.
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Article
Tax reform produces tax scramble for public companies
With tax reform a reality, public companies are facing new planning opportunities and new provision and reporting obligations that create a mountain of transition work.
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Blog post
Could companies get relief from tax reform year-end reporting?
With tax reform nearly law, the focus for public companies is shifting to whether companies might get some relief from enormous year-end reporting burdens.
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Blog post
Insider trading, GAAP, and Newegg
Title: Insider trading, GAAP, and NewIn case you missed it this week, despite reminders from the SEC, T-Mobile releases non-GAAP data; the CEO of a German stock exchange operator resigns; and Newegg faces charges of co-conspiracy.
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Blog post
FASB proposes updated, new taxonomies for 2018
FASB has completed its annual update to the GAAP taxonomy and has added a new taxonomy for companies to consider addressing international standards.
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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 post
FASB warns Codification to undergo reconstruction
The FASB is advising accountants to sit tight through some reconstructive work in the coming months in the online Accounting Standards Codification.
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Blog post
IASB issues big change in accounting for insurance contracts
The IASB has issued new standard on how to account for insurance contracts, considered among the most significant changes ever made to international accounting rules.
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Blog post
FASB asks for ideas to make GAAP Taxonomy easier to use
Companies that have struggled with navigating the U.S. GAAP Taxonomy to complete their XBRL filings will want to weigh in on the effort to make it more useable.
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Blog post
FASB shortens write-down period for some debt securities
The Financial Accounting Standards Board has settled on a new way for companies to amortize, or write down the value, of certain debt securities.
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