Deloitte
Accounting Research Tool
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2019

June

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FASB Ratifies EITF Consensus-for-ExposureGASB Proposes Guidance on Deferred Compensation PlansFASB Proposes Improvements to Credit Losses StandardHighlights of the June 2019 FASAC MeetingFASB Begins Second Study on Segment Reporting IASB Publishes Proposed Amendments to IFRS 17AICPA Issues Proposed SAS on Audit EvidenceSEC Issues New and Amended Requirements for Security-Based Swap Dealers and Broker-DealersHighlights of the FASB’s June 19 MeetingAICPA Proposes Amendments to Converge Concepts in SSARS With Global StandardsSEC Amends Auditor Independence Rules Related to Loan ProvisionSEC Issues Concept Release on Harmonizing Securities Offering ExemptionsGASB Issues Implementation Guide on Fiduciary ActivitiesEITF Discusses Three Issues at June MeetingGASB Proposes Guidance on Public-Private and Public-Public Partnership ArrangementsFASB Appoints Three New EITF MembersFASB Updates Taxonomies in Response to the Issuance of the SEC’s 2019 Document and Entity Information TaxonomySEC Amends the Single Issuer Exemption for Broker-DealersSEC Updates EDGAR Filer Manual and Technical SpecificationsFASB Discusses Credit LossesPCAOB Staff Issues Guidance on Communications With Audit Committees Concerning IndependenceFASB Staff Issues Q&As on the Application of the Limited Discretion Indicator and Cost-Sharing Provisions for Not-for-Profit EntitiesSEC Issues Guidance Related to Retail Investors’ Relationships With Financial ProfessionalsAICPA Proposes Amendments Related to the Definition of MaterialityGASB Revamps Procedures Related to Collecting Implementation Information