Library

This page provides access to the most recent editions of Insights. For access to an 18-month archive of Insights articles organized by topic, visit our Financial Reporting Resource Center.

May 20, 2013

• FASB issues revised exposure draft on lease accounting
• PCC votes to expose proposed GAAP alternatives
  for private companies
• FASB proposes corrections and improvements related
  to glossary terms
• 2013 COSO Framework Update webcast and whitepaper
• PCAOB reproposes standard on related parties and amendments related to significant unusual transactions
• Proposed deferral of effective date for certain ASU 2011-04 disclosures for sponsors of nonpublic ESOPs

May 7, 2013

• Services received by not-for-profit entities from personnel
  of an affiliate
• Liquidation basis of accounting
• Proposed accounting for investments in qualified affordable housing projects
• Accounting and financial reporting for nonexchange
  financial guarantees
• Proposed interim standard for accounting for rate-regulated activities

April 23, 2013

• FASB and PCC seek additional input on Private Company Decision-Making Framework
• FASB issues companion document to proposed financial instruments ASU
• Proposed reporting of discontinued operations
• Implications of ASU 2011-4 for sponsors of ESOPs
• CFTC and SEC issue Identity Theft Red Flags Rules

April 9, 2013

• FAQ about new credit impairment model
• Accounting for mortgage purchase programs
• CAQ Guide to Internal Control Over Financial Reporting
• Proposed accounting for employee contributions to
  defined benefit plans

March 26, 2013

• Quarterly Accounting Update Webcast
• Recent developments: FASB and IASB joint project on financial instruments
• Accounting for the cumulative translation adjustment
• Audit Committee Guide for Financial Institutions
• State and local government accounting webcast on April 9
• IASB proposes model to recognize credit losses more timely

March 12, 2013

• Obligations resulting from joint and several liability arrangements
• Foreign currency translation developments
• Accounting for financial instruments: Overview of FASB’s exposure draft on recognition and measurement
• Proposed presentation of an unrecognized tax benefit
• Inclusion of Fed Funds Effective Swap Rate as a benchmark interest rate
• Interim-period reporting of amounts reclassified out of accumulated other comprehensive income
• SEC issues Risk Alert on investment adviser custody rule
• Fulfilling your ERISA fiduciary responsibilities webcast – March 27
• Novation of derivatives and continuation of hedge accounting

February 26, 2013

• Introducing the new user-friendly Financial Reporting Resource Center
• Reporting amounts reclassified out of accumulated other comprehensive income
• FASB issues clarification to fair value disclosure exemption
• Private Company Council adds three projects to its agenda
• FASB issues taxonomy implementation guide for subsequent events