Tax & Accounting Blog
Tax & Accounting Blog
The FASB has issued Accounting Standards Update (ASU) No. 2019-05, Financial Instruments—Credit Losses (Topic 326): Targeted Transition Relief. This new ASU is designed to ease the transition…
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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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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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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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The Governmental Accounting Standards Board (GASB) has issued an Exposure Draft of the proposed Implementation Guide, Leases. The Exposure Draft includes contains questions and answers on government…
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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 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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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 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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The FASB issued Accounting Standards Update (ASU) No. 2018-03, Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and…
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