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Financial Reporting Alerts
Issued as needed to highlight up-to-the-minute accounting, regulatory, or other developments that may require immediate action or that may affect financial reporting and disclosure.
Most Recent Financial Reporting Alert
Financial reporting implications of disasters
Financial Reporting Alert 17-6
This Financial Reporting Alert highlights some of the financial reporting implications of disasters for entities reporting under U.S. GAAP. Those implications can include the accounting for asset impairments, the income statement classification of losses, insurance recoveries, and additional exposure to environmental remediation liabilities. The newsletter also provides information on how entities affected by recent storms may be able to apply for relief from SEC filing requirements.
Recent Financial Reporting Alerts
- 18-11, Clarifying the Interim Stockholders’ Equity and Effective Date Requirements in the SEC’s Final Rule on Disclosure Simplification
- 18-10, Adoption of ASU 2018-07 in an interim period
- 18-9, Classification of cryptocurrency holdings
- 18-8, Recent developments related to the classification of Argentina as a highly inflationary economy under U.S. GAAP
- 18-7, Emerging companies — Common-stock repurchase transactions
- 18-6, Financial statement implications of the new partnership audit rules
- 18-5, Application of ASU 2016-15 to the sale of trade receivables to multi-seller commercial paper conduit structures (Updated August 3, 2018)
- 18-4, FASB issues ASU on reclassifying certain tax effects from AOCI (superseded by Financial Reporting Alert 18-1)
- 18-3, SAB 118 implementation issues (superseded by Financial Reporting Alert 18-1)
- 18-2, FASB makes decisions about the application of income tax guidance to certain tax reform provisions
- 18-1, Frequently asked questions about tax reform (updated August 30, 2018)
- 17-7, Financial reporting considerations related to pension and other postretirement benefits
- 17-6, Financial reporting implications of disasters (Updated October 4, 2018)
- 17-5, SEC reemphasizes its continued focus on the new revenue standard, including advancing ICFR