Credit Losses on Financial Instruments: Changes Issued and Changes Proposed
The FASB is making a number of targeted changes to its new standard related to accounting for credit losses on financial instruments known as the…
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2019 Nontraditional Engagements
Check out the updates and enhancements to 2019 Nontraditional Engagements. It will be available for CCH ProSystem fx Knowledge Coach customers in April 2019. Primarily,…
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FASB Proposes Improvements to Income Tax Disclosures
The FASB has issued revised proposed Accounting Standards Update (ASU), Income Taxes (Topic 740) – Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes –…
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PCAOB Issues Guidance for CAM Rules
The Public Company Accounting Oversight Board (PCAOB) has released three staff guidance documents developed to support implementation of the new critical audit matter (CAM) requirements. These…
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SEC Adopts Rules to Modernize and Simplify Disclosure
The SEC adopted amendments to modernize and simplify disclosure requirements for public companies, investment advisers, and investment companies. The SEC indicated that these “amendments are…
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SEC Publishes Securities Transaction Fee Rate Advisory
The SEC announced that starting on April 16, 2019, the fee rates applicable to most securities transactions will be set at $20.70 per million dollars.…
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FASB Improves Accounting for Series Television
The Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) No. 2019-02, Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350):…
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Private Companies Should Begin to Focus on Lease Accounting Changes
Private companies can ease the pain of implementing the new lease accounting standards by leveraging the lessons learned by public entities as they implemented the…
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2019 KBA Examinations of Service Organizations
Welcome to Service Organizations 2019. Check out the updates and enhancements to 2019 Knowledge-Based Examinations of Service Organizations. 2019 Knowledge-Based Examination of Service Organizations will…
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2018 Knowledge-Based Preparations, Compilations and Reviews for Industry Specific Titles
2018 Knowledge-Based Preparations, Compilations and Reviews for industry specific titles are available for Knowledge Coach beginning January 2019. Now is the time to start your…
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