All Staff Accounting Bulletin articles
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Article
SAB 118 to ASC 740: Companies shift tax reporting
Shifting from one uncertain position to another, companies are facing a subtle but important change in how to explain tax reform to investors.
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ArticleGuidance confirms diminished tax benefits for exec comp
While certain aspects of tax reform remain ambiguous, the provisions around the deductibility of executive compensation awards are becoming clearer.
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Article
Guidance trickles on how to comply with tax reform rules
More than half a year after sweeping tax reform was enacted, companies are still trying to understand how to comply with new tax rules going forward.
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Article
As lease rules advance, companies need to alert investors
Lease accounting is the next big accounting change on deck, and companies should be prepared to give investors plenty of advance notice on what to expect.
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Blog
Early disclosures point to material effect of lease rules
Of the 100 largest lessees in U.S. capital markets, 76 percent say new lease accounting rules will be material to the balance sheet; 20 percent are still assessing.
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Blog
FASB proposes rule change, offers guidance on tax reform
FASB is churning out guidance on how to account for the Tax Cuts and Jobs Act with a proposed change to accounting standards and a series of questions and answers.
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Article
SEC gives relief from tax reform year-end reporting crisis
Swift SEC guidance on how to book tax reform in year-end financials provides relief, but it’s not a free pass, nor does it answer all accounting questions.
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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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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.