Deloitte
Accounting Research Tool
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2019

May

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Chief Accountant to Leave SEC FASB Extends Private-Company Accounting Alternatives to Not-for-Profit EntitiesHighlights of the FASB’s May 29 MeetingIASB Proposes IFRS 3 Amendments Related to the Conceptual Framework GASB Issues Guidance on Conduit Debt ObligationsFASB’s Investor Advisory Committee Holds May 2019 MeetingFAF Issues 2018 Annual Report PCAOB Issues Staff Guidance on Implementing CAM Requirements FAF Appoints New GASB MemberGASB Proposes Guidance on Subscription-Based TechnologyIASB Proposes Amendments as Part of Annual Improvements Project CAQ Releases Highlights of March 2019 Joint Meeting With the SECCAQ Issues Publication on Emerging TechnologyFASB Issues ASU to Ease Transition to the Credit Losses StandardFASB Proposes Simplifications to Accounting for Income TaxesHighlights of the FASB’s May 8 MeetingSEC Proposes Changes to Cross-Border Security-Based Swap TransactionsPCAOB Issues Staff Inspection Brief CAQ Issues Publication on Credit Losses AICPA Issues SAS 134 and SAS 135CAQ Updates Publication on ICFRSEC Proposes to Amend Definitions of “Accelerated Filer” and “Large Accelerated Filer”SBAC Holds May 2019 MeetingFASB Issues Proposed ASU to Align Certain SEC Disclosure Requirements With Codification GuidanceSEC Proposes Improvements to Disclosures About Acquisitions and Dispositions of BusinessesIASB Releases Proposal Related to Reform of Interest Rate Benchmarks GASB Issues Implementation Guide on Recent Pronouncements