All Implementation articles – Page 2
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Blog
SEC, FASB members offer no hopes for CECL delay
Amid calls for a delay or changes to CECL, the SEC's chief accountant is defending the rulemaking process under FASB and its independence.
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Blog
Despite calls to delay CECL, FASB plans amendments
FASB has decided to follow the advice of an advisory group and make some changes to CECL to address implementation issues.
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Blog
FASB finalizes rules on collaborative arrangements
The FASB continues to field and answer one-off questions on revenue recognition, with the most recent installments on collaborative arrangements and franchise fees.
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Article
Revenue compliance questioned heading toward year-end
Whatever public companies have disclosed about revenue recognition so far, regulatory reaction after two quarterly filings would suggest they should plan to say more.
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Blog
Lease adoption work will spill into 2019, poll suggests
Plenty of companies adopting new lease accounting rules for a Jan. 1, 2019, effective date are likely to continue their implementation work even into the first quarter.
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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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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 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
Angst over lease accounting grows, new polls say
A pair of new poll results suggest anxiety is growing at public companies that have five months remaining until new lease accounting rules take effect.
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Blog
CECL readiness spans the full spectrum, new poll shows
Banks appear all over the spectrum in terms of their readiness for CECL, with equal numbers implementing the new model or still in the early stages, a new poll says.
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Article
Revenue 2.0: Work continues to adapt to new rules
Even after calendar-yer companies have filed their first-quarter reports reflecting a new way to recognize revenue, work continues to adapt to the new rules.
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Blog
Companies reflect pain points over accounting change
Virtually all public companies are feeling some pain over accounting change occurring in their organizations the past few years, according to a recent poll.
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Blog
Newest poll shows lag in lease accounting adoption
With only six months to the effective date of a new lease accounting rule, more than half of companies have not started to prepare, according to a new survey.
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Blog
CAQ offers tips to audit committees on leasing
The Center for Audit Quality is offering some tips to audit committees on how to query senior management regarding readiness for new lease accounting standards.
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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
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
Companies make progress, face more work on revenue
Third-quarter filings suggest companies are making progress implementing new revenue rules, but still have plenty of work to do in the fourth quarter.
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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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