Accounting Research Tool

Third Quarter — 2019

Quarterly Accounting Roundup
Image cannot be displayed

Third Quarter — 2019

Welcome to Quarterly Accounting Roundup: Third Quarter — 2019. In the third quarter of 2019, the FASB issued a number of proposals, including proposed Accounting Standards Updates (ASUs) on the following topics:
  • Simplifying the balance sheet classification of debt.
  • Simplifying the issuer’s accounting for convertible instruments and contracts on an entity’s own equity.
  • Delaying the effective dates of certain major accounting standards for private companies, not-for-profit (NFP) entities, and certain small public companies.
  • The interaction between the FASB’s standard on the equity method and that on financial instruments.
  • Deferring the effective date of the Board’s standard on long-duration insurance contracts.
  • The effects of reference rate reform.


SEC Public Statement, Staff Statement on LIBOR Transition.