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FASB Reports and News Items

2014

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FASB Issues Accounting Alternative for Private Companies on Intangible Assets in Business Combinations — December 23, 2014FASB in Focus: December 23, 2014 (Accounting Standards Update for Private Companies Accounting for Identifiable Intangible Assets in a Business Combination)2015 GAAP Financial Reporting Taxonomy Now Available — December 18, 2014FAF/FASB Statement on Remarks of SEC Chief Accountant James Schnurr at AICPA Conference — December 8, 2014New Strategic Plan for FAF, FASB, and GASB — December 4, 2014Meeting Media Recap: The FASB’s Forum to Discuss Financial Disclosures at Pace University — December 2, 2014Financial Accounting Foundation Appoints Seven New Members to the Financial Accounting Standards Advisory Council — November 21, 2014Financial Accounting Foundation Names Mary P. Crotty as Chief Operating Officer — October 23, 2014From the Chairman's Desk (Russell G. Golden, Chairman — October 20, 2014)Representatives of the Financial Accounting Standards Board and the Accounting Standards Board of Japan Hold Biannual Meeting — October 16, 2014FASB to Hold Forum on Financial Disclosure — October 15, 20142015 GAAP Financial Reporting Taxonomy Available for Public Review and Comment — August 29, 2014FASB in Focus — August 27, 2014 (Accounting Standards Update — Presentation of Financial Statements — Going Concern (Subtopic 205-40): Disclosure of Uncertainties About an Entity's Ability to Continue as a Going Concern)FASB Issues Guidance to Improve Financial Reporting of Going Concern Uncertainties — August 27, 2014FASB Issues Proposal to Simplify Accounting for Cloud Computing Fees Paid by Customers — August 20, 2014Post-Implementation Review Concludes Share-Based Payment Standard Achieves Purpose — August 19, 2014FASB Responds to Post-Implementation Review of Statement 123(R) on Share-Based Payment — August 19, 2014Post-Implementation Review Report on FASB Statement No. 123(R), Share-Based PaymentFASB/IASB/SEC Update (Thomas J. Linsmeier, FASB Member — August 4, 2014)FASB/IASB Update — Part I (Thomas J. Linsmeier, FASB Member — August 3, 2014)FASB/IASB Update — Part II (Thomas J. Linsmeier, FASB Member — August 3, 2014)Relaunched FASB Technical Agenda Web Page Brings Online Visitors Up-to-Speed at a Glance — July 17, 2014FASB Outlook E-Newsletter Q3 2014FASB Issues Proposals to Simplify Inventory Measurement and Eliminate Requirements for Extraordinary Items — July 15, 2014Financial Accounting Foundation Names Washington State Investment Officer Gary Bruebaker to Its Board of Trustees — June 24, 2014 FASB Improves Financial Reporting of Repurchase Agreements — June 12, 2014FASB in Focus — June 12, 2014 (Accounting Standards Update, Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures)FASB Launches Initiative to Simplify Accounting Standards — June 10, 2014FASB in Focus — June 10, 2014 (Accounting Standards Update — Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidations) FASB Issues Standard to Improve Financial Reporting for Development Stage Entities — June 10, 2014Now Available for Viewing: Archive of IASB/FASB Webcast on New Revenue Recognition Standard — June 6, 2014 Remarks of James Kroeker at the 33rd Annual SEC and Financial Reporting Institute Conference (James L. Kroeker, Vice Chairman — June 5, 2014)Financial Accounting Foundation Names Two New Members to Governmental Accounting Standards Advisory Council — May 29, 2014FASB and IASB Announce the Formation of the Joint Transition Resource Group for Revenue Recognition — June 3, 2014 IASB and FASB Issue Converged Standard on Revenue Recognition — May 28, 2014FASB in Focus — May 28, 2014 (Accounting Standards Update No. 2014-09, Revenue From Contracts With Customers)Bret Dooley Appointed to the Emerging Issues Task Force — May 14, 2014Financial Accounting Foundation Issues 2013 Annual Report — May 8, 20142013 Annual Report — The Road AheadFASB Issues Guidance to Improve Financial Reporting of Discontinued Operations — April 10, 2014FASB in Focus — April 10, 2014 (Accounting Standards Update No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity)Representatives of the Financial Accounting Standards Board and the Accounting Standards Board of Japan Hold Biannual Meeting — April 2, 2014FASB Issues Update for Private Companies on Consolidation of Variable Interest Entities — March 20, 2014FASB in Focus — March 20, 2014 (Accounting Standards Update — Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements)Registration Opens for April 3 Webcast on Structured Data (XBRL) in Financial Reporting — March 13, 2014FASB Responds to Post-Implementation Review of Statement 157 on Fair Value Measurement — March 10, 2014FASB Issues Proposal on Board Decision Process for Disclosure Framework Project — March 4, 2014FASB in Focus — March 4, 2014 (Conceptual Framework for Financial Reporting: Chapter 8: Notes to Financial Statements)Post Implementation Review Concludes Fair Value Accounting Standard Meets Its Objectives — February 25, 2014FASB Endorses Variable Interest Entity Alternative for Private Companies — February 19, 2014FASB Codification Online Platform Now Available on Tablet Devices — January 31, 2014Financial Accounting Foundation Names Steven E. Buller as Chairman of the Financial Accounting Standards Advisory Council — January 30, 2014FASB Votes on New Agenda Priorities — January 29, 2014Financial Accounting Foundation to Provide Up to $3 Million to IFRS Foundation to Aid Completion of Joint IASB Projects — January 28, 2014FASB Launches FASB Outlook Quarterly E-Newsletter — January 23, 2014FASB and PCC to Host Private Company Town Hall at The University of Washington — January 21, 2014FAF Releases Updated Print Edition of FASB Accounting Standards Codification® — January 21, 2014FASB Issues Two Updates for Private Companies on Accounting for Goodwill, Interest Rate Swaps — January 16, 2014FASB in Focus — January 16, 2014 (Updates for Private Companies on Accounting for Goodwill, Interest Rate Swaps)