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Deloitte Accounting Journal

2016

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December 5, 2016 — Leases — FASB Discusses ASC 842 Implementation IssuesNovember 30, 2016 — FASB Decides to Issue Proposed ASU on Improving the Accounting for Share-Based Payment Arrangements With NonemployeesNovember 22, 2016 — SEC Staff Updates Financial Reporting ManualNovember 14, 2016 — FASB Votes to Finalize ASU on Not-for-Profit Entities — ConsolidationNovember 8, 2016 — CAQ SEC Regulations Committee Releases Highlights of September 27, 2016, Joint Meeting With SEC StaffNovember 8, 2016 — Simplifying Consolidation Guidance and Common-Control-Related Changes — FASB Votes to Add Reorganization Project to Agenda and Discusses Additional Common-Control ChangesNovember 3, 2016 — FASB Votes to Finalize ASU on Net Periodic Benefit CostOctober 21, 2016 — FASB Approves Technical Corrections and Improvements to New Revenue StandardOctober 20, 2016 — Simplifying the Balance Sheet Classification of Debt — FASB Moves Forward to an Exposure DraftOctober 17, 2016 — FASB Redeliberates Proposed ASU on Derecognition and Partial Sales of Nonfinancial AssetsOctober 6, 2016 — FASB Decides to Amend the Scope of Modification Accounting for Share-Based Payment ArrangementsSeptember 20, 2016 — FASB Proposes Additional Technical Corrections and Improvements to New Revenue StandardSeptember 16, 2016 — CAQ SEC Regulations Committee Releases Highlights of June 14, 2016, Joint Meeting With SEC StaffSeptember 6, 2016 — Long-Duration Insurance Contracts — FASB Approves Drafting of a Proposed ASUSeptember 1, 2016 — FASB Decides to Address the Scope of Modification Accounting for Share-Based Payment ArrangementsSeptember 1, 2016 — FASB Makes Tentative Decisions on Technical Corrections and Improvements to New Revenue Standard and Discusses Project on Revenue Recognition of Grants and Contracts by Not-for-Profit EntitiesAugust 30, 2016 — FASB Votes to Finalize ASU on Amendments to Consolidation Guidance on Interests Held Through Related Parties Under Common ControlAugust 5, 2016 — FASB Issues Proposed Amendments to Consolidation Guidance for Not-for-Profit EntitiesJuly 28, 2016 — FASB Makes Tentative Decisions on Interest Income Associated With Purchased Callable Debt SecuritiesJuly 14, 2016 — FASB Makes Tentative Hedging Decisions and Authorizes Drafting of a Proposed ASUJuly 8, 2016 — PCAOB Issues Staff Implementation Guidance for Firms Filing Form AP, Auditor Reporting of Certain Audit ParticipantsJune 30, 2016 — SEC Issues Final Rule to Improve Transparency of Certain Disclosures by Resource ExtractorsJune 29, 2016 — SEC Proposes Amendments to the Definition of Smaller Reporting CompanyJune 27, 2016 — FASB Proposes to Amend Consolidation Guidance on Interests Held Through Related Parties Under Common ControlJune 16, 2016 — Disclosure Framework — FASB Makes Additional Tentative Decisions About Income Tax Disclosure RequirementsJune 16, 2016 — FASB Discusses Project on Revenue Recognition of Grants and Contracts by Not-for-Profit EntitiesJune 16, 2016 — FASB Finalizes Decisions on Income Tax Consequences of Intra-Entity Asset TransfersJune 15, 2016 — FASB Makes Tentative Transition and Disclosure Decisions Related to the Improvement of Accounting for Share-Based Payment Arrangements With NonemployeesJune 14, 2016 — FASB Begins Redeliberating Project on Business Entities’ Disclosures About Government AssistanceJune 2, 2016 — SEC Adopts Interim Final Rule That Permits Optional Hyperlinked Summary in Form 10-KMay 20, 2016 — CAQ SEC Regulations Committee Releases Highlights of March 21, 2016, Joint Meeting With SEC StaffMay 19, 2016 — FASB Proposes Technical Corrections and Improvements to New Revenue StandardMay 19, 2016 — SEC Staff Issues Updates to C&DIs on Non-GAAP Financial MeasuresMay 11, 2016 — PCAOB Reproposes Changes to the Auditor’s Reporting ModelMay 9, 2016 — SEC Staff Comments on New Revenue Standard at Baruch ConferenceMay 6, 2016 — SEC Reporting Considerations Related to Adoption of the New Revenue StandardMay 4, 2016 — FASB Makes Tentative Decisions About Improving the Accounting for Share-Based Payment Arrangements With NonemployeesApril 27, 2016 — Financial Instruments — FASB Authorizes Staff to Draft Final Standard on Credit ImpairmentApril 4, 2016 — Venezuela Revises Its Foreign Currency Exchange Mechanisms . . . AgainApril 4, 2016 — FASB Decides on Transition Provisions and Effective Date for Guidance on Presentation of Financial Statements of Not-for-Profit EntitiesMarch 31, 2016 — FASB Makes Tentative Decisions Clarifying When Not-for-Profit Entities Should Consolidate a Limited Partnership (or Similar Entity)March 29, 2016 — Disclosure Framework — FASB Makes Tentative Decisions About Income Tax Disclosure RequirementsMarch 28, 2016 — FASB Tentatively Decides on Hedge Accounting TransitionMarch 25, 2016 — FASB Continues to Redeliberate Proposed Guidance on the Presentation of Financial Statements of Not-for-Profit EntitiesMarch 25, 2016 — Long-Duration Insurance Contracts — FASB Decides on Transition Requirements and Votes to Reexpose ProposalMarch 24, 2016 — NYSE Adopts Rule Change Requiring Listed Foreign Private Issuers to Submit Semiannual Unaudited Financial Information to the SEC on Form 6-KMarch 22, 2016 — SEC Staff Updates Financial Reporting ManualMarch 16, 2016 — FASB Issues Final Standard on Simplifying the Equity Method of AccountingMarch 11, 2016 — Revenue — FASB Tentatively Decides to Expand Scope of Practical Expedient for Disclosures About Remaining Performance Obligations Under ASC 606March 8, 2016 — SEC's EDGAR System Now Supports the 2016 U.S. GAAP Financial Reporting XBRL TaxonomyFebruary 26, 2016 — Insurance Project — FASB Tentatively Decides on Presentation and Disclosure Requirements for Long-Duration Insurance ContractsFebruary 25, 2016 — Leases — FASB Issues ASUFebruary 24, 2016 — Definition of a Business — FASB Makes Tentative Decisions Related to Accounting for Partial Sales of Nonfinancial AssetsFebruary 19, 2016 — FASB Announces Issuance Date of Leases ASUFebruary 11, 2016 — Revenue — FASB Decides to Issue ASU on Narrow-Scope Improvements and Practical ExpedientsFebruary 1, 2016 — New Revenue Standard — SEC Staff Remarks About Transition Resource Group ActivitiesJanuary 25, 2016 — Consolidation — FASB Tentatively Decides to Make Technical Corrections and Improvements to ASU 2015-02January 22, 2016 — Proposed Technical Corrections to the New Revenue Recognition StandardJanuary 22, 2016 — CAQ SEC Regulations Committee Releases Highlights of October 21, 2015, Joint Meeting With SEC StaffJanuary 15, 2016 — SEC Issues and Requests Comments on Interim Final Rules Implementing Certain FAST Act ProvisionJanuary 13, 2016 — IASB Issues Standard on LeasesJanuary 12, 2016 — SEC Staff Publishes C&DIs of FAST Act Requirements That Affect Savings and Loan Holding CompaniesJanuary 5, 2016 — FASB Issues Final Standard on Classification and Measurement of Financial Instruments