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FASB Reports and News Items

2018

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FASB Proposes Alternative to Accounting for Goodwill and Certain Identifiable Intangible Assets for Not-for-Profits — December 20, 2018FASB to Host Credit Losses Roundtable in January 2019 — December 19, 2018FASB Proposes Codification Improvements to Lessor Implementation of New Leases Standard — December 19, 2018FAF Trustees Name New Members to the FASAC — December 18, 2018Remarks Before the 2018 AICPA National Conference on Current SEC and PCAOB Developments (Russell G. Golden, Chairman — December 12, 2018)FASB Issues Narrow-Scope Improvements to Accounting for Lessors — December 10, 2018Small Business Advisory Committee Meeting Recap — November 8, 2018FASB Staff Paper Provides Educational Examples of Revenue Recognition Implementation for Private Company Franchisors — November 5, 2018FASB in Focus — October 31, 2018 (Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities)In Focus: FASB Update for Private Companies on Revenue From Contracts With Customers — October 23, 2018Registration Opens for CPE Webcast In Focus: FASB Accounting Standards Update on InsuranceFinancial Accounting Standards Advisory Council Meeting Recap — September 25, 2018Not-for-Profit Advisory Committee Meeting Recap — September 13–14, 2018FASB Improves the Accounting for Costs of Implementing a Cloud Computing Service Arrangement — August 29, 2018FASB in Focus — August 28, 2018 (Conceptual Framework for Financial Reporting: Chapter 8, Notes to Financial Statements)FASB Improves the Effectiveness of Disclosures in Notes to Financial Statements — August 28, 2018Financial Accounting Foundation Reappoints Private Company Council Chair, Two Members — August 21, 2018FASB Proposes Narrow-Scope Improvements to Credit Losses Standard — August 20, 2018FASB Improves Accounting Guidance for Insurance Companies That Issue Long-Duration Contracts — August 15, 2018FASB in Focus — August 15, 2018 (Financial Services — Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts Issued by Insurance Companies)Understanding Costs and Benefits — Financial Services — Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts Issued by Insurance CompaniesFASB Proposes Narrow-Scope Improvements to Accounting for Lessors — August 13, 2018FASB Issues Targeted Improvements to Leases StandardInvestor Advisory Committee Meeting Recap — June 28, 2018From the President’s Desk (Terri Polley, FAF President and Chief Executive Officer — June 28, 2018)FASB Clarifies and Improves Guidance for Not-for-Profit Grant and Contribution Accounting — June 21, 2018FASB in Focus — June 21, 2018 (Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made)FASB Issues Simplifications to Accounting for Nonemployee Share-Based Payments — June 20, 2018Financial Accounting Standards Advisory Council Meeting Recap — June 8, 2018Eric C. West Appointed to the FASB’s Emerging Issues Task Force — June 6, 2018FAF Issues 2017 Annual Report: Standards That Work — May 23, 2018Standards That Work — 2017 Annual ReportRegistration Opens for June 15 FASB Webcast for Private Companies & Not-for-Profit Organizations — May 21, 2018Harold Monk Steps Down From Financial Accounting Standards Board — May 14, 2018From the President’s Desk (Terri Polley, FAF President and Chief Executive Officer — May 12, 2018)Small Business Advisory Committee Meeting Recap — May 10, 2018FASB Names New Members to Its Small Business Advisory Committee — April 30, 2018SEC Accepts 2018 GAAP Financial Reporting Taxonomy — March 19, 2018FASB Proposes Improvements to Accounting for Costs of Implementation Activities Performed in Certain Cloud Computing Arrangements — March 1, 2018FASB Proposes Update to List of Permissible U.S. Benchmark Interest Rates for Hedge Accounting — February 20, 2018FASB Improves Income Tax Accounting Related to the Tax Cuts and Jobs Act — February 14, 2018From the Chairman’s Desk (Russell G. Golden, Chairman — January 23, 2018)FASB Issues Four Staff Q&A Documents on Implementation Issues Related to the Tax Cuts and Jobs Act — January 22, 2018FASB Staff Q&A Topic 740, No. 2: Whether to Discount the Tax Liability on the Deemed RepatriationFASB Staff Q&A Topic 740, No. 3: Whether to Discount Alternative Minimum Tax Credits That Become RefundableFASB Staff Q&A Topic 740, No. 4: Accounting for the Base Erosion Anti-Abuse TaxFASB Staff Q&A Topic 740, No. 5: Accounting for Global Intangible Low-Taxed IncomeFASB Proposes Improvements to Income Tax Accounting Related to the Tax Cuts and Jobs Act — January 18, 2018FASB Issues Staff Q&A Document on Whether Private Companies and Not-for-Profits Can Apply SEC SAB 118 — January 11, 2018FASB Staff Q&A Topic 740, No. 1: Whether Companies and Not-for-Profit Entities Can Apply SAB 118FASB Proposes Improvements to Lease Standard Implementation — January 5, 2018