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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AICPA SEC and PCAOB Conference Highlights
AICPA SEC and PCAOB Conference Highlights Representatives from CCH Accounting Research Manager are attending the annual “AICPA Conference on Current SEC and PCAOB Developments.” This conference is…
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AICPA SEC and PCAOB Conference Highlights
AICPA SEC and PCAOB Conference Highlights Representatives from Accounting Research Manager are attending the annual “AICPA Conference on Current SEC and PCAOB Developments.” This conference is…
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AICPA SEC and PCAOB Conference Highlights
AICPA SEC and PCAOB Conference Highlights Representatives from Accounting Research Manager are attending the annual “AICPA Conference on Current SEC and PCAOB Developments.” This conference…
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FASB Issues Narrow-Scope Improvements to Accounting for Lessors
FASB Issues Narrow-Scope Improvements to Accounting for Lessors The FASB has issued Accounting Standards Update (ASU) No. 2018-20, Leases (Topic 842): Narrow-Scope Improvements for Lessors.…
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Effective Date Set for SEC Amendments to Simplify and Update Disclosure Requirements
In August 2018, the SEC adopted amendments to certain disclosure requirements that have become duplicative, overlapping, or outdated in light of other SEC disclosure requirements, U.S.…
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SEC Chairman Cautions on the Authority Given SEC Staff Views
SEC Chairman Jay Clayton issued a statement clarifying the authority given to SEC staff views vs. the official rules and regulations issued by the SEC.…
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Senate Confirms Roisman as SEC Commissioner
The U.S. Senate confirmed Elad L. Roisman as SEC Commissioner for a term expiring June 5, 2023. Roisman is an attorney and previously worked as…
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FASB Issues Standard on Cloud Computing Arrangements.
Cloud Computing Arrangements The FASB has issued Accounting Standards Update (ASU) 2018-15, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in…
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FASB Amends Disclosure Requirements for Defined Benefit Plans.
The FASB has issued ASU No. 2018-14, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans, that applies…
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