Perspectives

Heads Up

Latest accounting and regulatory developments

Periodic newsletters that analyze important accounting developments, such as new FASB and IASB pronouncements or exposure drafts. Concise examples and answers to frequently asked questions assist readers in understanding and implementing the critical guidance.

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Subscribe to receive Heads Up via e-mail. Archives are available on the US GAAP Plus site.

SEC issues new and revised guidance to clarify its CEO pay ratio rule

October 17, 2017

In the two years since the SEC issued its CEO pay ratio rule on August 5, 2015, stakeholders have raised concerns about the rule’s implementation. This Heads Up summarizes the key components of the SEC’s CEO pay ratio rule as clarified by an interpretive release, revised Compliance and Disclosure Interpretations, and SEC staff guidance issued on September 21, 2017.

Learn about the new and revised guidance to the SEC's CEO pay ratio rule.

SEC issues proposed rule to modernize and simplify certain Regulation S-K requirements

October 16, 2017

On October 11, 2017, the SEC issued a proposed rule that would make specific revisions to a limited group of items in Regulation S-K to streamline and improve disclosures. This Heads Up summarizes the SEC’s key proposed changes to Regulation S-K. 

 

Learn about the SEC’s key proposed changes to Regulation S-K.

FASB proposes to reorganize its consolidation guidance

October 5, 2017

This Heads Up discusses the FASB’s Proposed Accounting Standards Update (ASU) Reorganization, which would restructure the consolidation guidance in ASC 810 by creating a new Codification topic, ASC 812, with separate sections for the guidance on (1) the variable interest entity model and (2) the voting interest entity model. The goal of the proposed ASU is to make “navigating and understanding consolidation guidance easier without affecting how consolidation analyses are currently performed.”

Learn about the FASB's proposed reorganization of consolidation guidance.

FASB proposes amendments to new leasing standard

October 3, 2017

This Heads Up discusses the following two proposed Accounting Standards Updates (ASUs) that would amend certain aspects of the FASB’s new leasing standard, ASU 2016-02: (1) Land Easement Practical Expedient for Transition to Topic 842 and (2) Technical Corrections and Improvements to Recently Issued Standards: . . . II. Accounting Standards Update No. 2016-02, Leases (Topic 842). 

Learn about the proposed amendments to the FASB's new leasing standard (ASU 2016-02).

The new revenue standard — Are you still assessing the impact?

September 5, 2017

This Heads Up provides Deloitte’s observations about public companies’ progress toward adopting the FASB’s new revenue standard (ASC 606).

Learn about Deloitte’s observations about public companies’ progress toward adopting the FASB’s new revenue standard (ASC 606).

Recent newsletters

Past issues of the Heads Up newsletters are available on the US GAAP Plus site.

 
 
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