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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FASB Clarifies Lease Implementation Guidance for Lessors
The Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) 2019-01, Leases (Topic 842): Codification Improvements. ASU 2019-01 provides lease implementation guidance for…
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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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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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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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FASB Improves the Accounting for Collaborative Arrangements
Accounting for Collaborative Arrangements The FASB has issued Accounting Standards Update (ASU) No. 2018-18, Collaborative Arrangements (Topic 808): Clarifying the Interaction Between Topic 808 and…
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FASB Issues Hedge Accounting Guidance
FASB Issues Guidance on Interest Rates for Hedge Accounting The FASB has issued Accounting Standards Update (ASU) No. 2018-16, Derivatives and Hedging (Topic 815): Inclusion…
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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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