All GAAP articles – Page 2
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ArticleFASB seeks change to liabilities, equities guidance
FASB has issued a proposal on the distinction between liabilities and equity meant to cut through complexity known to compromise reporting quality.
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ArticleFASB proposes fix to rules on financial instruments
FASB is proposing amendments to GAAP to clarify interactions among different rules on measuring investments and securities.
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ArticleSEC eyeing non-GAAP numbers that alter GAAP
SEC staff members are signaling to public companies that they still have concerns over uses of non-GAAP measures that seem to thumb their nose at GAAP.
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ArticleFASB revises CECL to resolve dual measurement glitch
FASB has finalized a small change to CECL to help companies that were facing a conundrum based on a fair-value election elsewhere in GAAP.
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ArticleInvestors ask SEC to revise non-GAAP rules on comp disclosure
Non-GAAP reporting is obscuring executive compensation disclosures in proxy statements, investors say, and they are asking the SEC to revise its rules.
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ArticleFASB preps proposal to simplify income tax accounting
FASB is preparing a proposal to amend accounting standards in a way that is intended to ease the accounting for income taxes.
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ArticleAnalysts offer tips on reading financials with leases added
Analysts are advising investors to buckle up in preparation for first-quarter results that will, for the first time, include leases on the balance sheet.
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ArticleCompanies walk judgment tightrope as Brexit doubts peak
Preparers are facing some brutal accounting judgments as they approach the end of a reporting period straddling key dates in a chaotic Brexit.
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ArticleFASB revises proposed changes to income tax disclosure
FASB has revised its proposed changes on tax disclosures to respond to feedback to an earlier proposal and to reflect changes under tax reform.
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Blog
LeaseAccelerator app automates testing of leases
Software provider LeaseAccelerator has developed an application called the Lease Accounting Validator that automates the testing of leases under the new ASC 842 and IFRS 16 standards.
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Blog
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
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
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
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
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
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
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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