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Accounting Roundup

Monthly newsletter that briefly describes key regulatory and professional developments that occurred in the field of accounting.

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May 2015

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Accounting Roundup newsletter

Featuring articles on:

  • The FASB’s issuance of two ASUs on (1) disclosures about short-duration insurance contracts and (2) pushdown accounting.
  • The FASB’s issuance of two proposed ASUs on (1) simplifying the accounting for measurement-period adjustments and (2) identifying performance obligations and licensing revenue.
  • The IASB’s proposal to defer the effective date of IFRS 15, Revenue From Contracts With Customers, by one year.
  • The SEC’s issuance of two proposed rules on reporting and disclosure requirements for investment companies and investment advisers.

April 2015

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Accounting Roundup newsletter

Featuring articles on:

  • The FASB’s proposed ASUs on not-for-profit financial statements and deferring the effective date of the new revenue standard.
  • A recent IAASB publication on key audit matters.
  • The FAQs published on the regulatory capital rule by the Federal Reserve, OCC, and FDIC.

First quarter in review — 2015

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Accounting Roundup newsletter

Featuring articles on:

  • Decisions and discussions related to the new revenue recognition standard, including:
    • The FASB’s tentative decisions to revise the new standard in response to implementation concerns, including deferring the standard’s effective date by one year.
    • The January and March meetings of the FASB’s and IASB’s joint revenue transition resource group to discuss various issues raised by stakeholders.
  • The EITF’s March 2015 meeting, at which the Task Force reached final consensus on two topics and consensus-for-exposure on three.

February 2015

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Accounting Roundup newsletter

Featuring articles on:

  • The FASB’s Accounting Standards Update No. 2015-02, Amendments to the Consolidation Analysis, which revises the consolidation requirements in FASB Accounting Standards Codification Topic 810, Consolidation.
  • The IASB’s and FASB’s discussion of potential clarifications to their joint revenue recognition standard.
  • SEC publications on cybersecurity for brokerage firms and investors.

January 2015

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Accounting Roundup newsletter

Featuring articles on:

  • The FASB’s issuance of (1) two final ASUs that simplify private-company accounting for intangible assets in business combinations (ASU 2014-18) and eliminate the concept of extraordinary items from U.S. GAAP (ASU 2015-01) and (2) two proposed ASUs on the tax consequences of intra-entity asset transfers and balance sheet classification of deferred taxes.
  • The January 26, 2015, meeting of the FASB’s and IASB’s joint revenue transition resource group.
  • The PCAOB’s recent update to its standard-setting agenda.
     

Year in review — 2014

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Accounting Roundup newsletter

The year-end edition summarizes key financial reporting developments throughout 2014, including the issuance of the joint FASB/IASB standard on revenue recognition, a new IFRS standard on financial instruments, and the progress made on the FASB’s simplification project.

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A full archive of Accounting Roundup newsletters is available on the US GAAP Plus site.

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Robert Uhl

Partner | Deloitte & Touche LLP

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