Perspectives

Accounting Roundup

Accounting Roundup summarizes selected accounting and financial reporting developments related to US GAAP and IFRS.

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Accounting Roundup–August 2014

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Learn more about Accounting Roundup of August

Featuring articles on:

  • The FASB’s new ASU on the going-concern assumption and proposed ASU on cloud computing arrangements.
  • The SEC’s new rules on disclosures and other reporting requirements for asset-backed securities.
  • Recent activities of the IASB, including the formation of a new transition resource group for impairment of financial instruments.

 

Accounting Roundup–July 2014

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Learn more about Accounting Roundup of July

Featuring articles on:

  • The first two proposed ASUs the FASB has issued as part of its simplification initiative.
  • The IASB’s issuance of IFRS 9 (2014), which represents the completion of its project on accounting for financial instruments.
  • The SEC’s final and proposed rules related to money market funds.

 

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