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2020

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FASB Proposes a Practical Expedient for Determining the Share Price Input for Measuring Equity-Classified Share-Option Awards for Private Companies (August 18, 2020)FASB Simplifies Issuer’s Accounting for Convertible Instruments and Contracts on an Entity’s Own Equity (August 5, 2020)Are Your CECL Disclosures in Good Standing? Observations on First-Quarter Filings (July 22, 2020)FASB Defers Effective Dates of Revenue and Leasing Standards for Certain Entities (June 3, 2020)SEC Issues Final Rule to Improve Disclosures for Business Acquisitions and Dispositions (June 2, 2020)Accounting and Reporting Considerations for Forgivable Loans Received by Business Entities Under the CARES Act’s Paycheck Protection Program (May 7, 2020; Updated May 15, 2020)FASB Issues Staff Q&A on the Effects of the COVID-19 Pandemic on Cash Flow Hedge Accounting (April 30, 2020)Developments Related to the Use of XBRL in Digital Financial Reporting (April 20, 2020)Frequently Asked Questions About Troubled Debt Restructurings Under the CARES Act and Interagency Statement (April 15, 2020; Last Updated July 8, 2020)Highlights of the CARES Act (April 9, 2020; Last Updated July 8, 2020)FASB Decides to Defer Certain Effective Dates and Provides Guidance on COVID-19 (April 9, 2020; Updated April 30, 2020)Congress Shows That It CARES About Accounting Rules for Banks and Credit Unions (March 27, 2020; Updated April 3, 2020)FASB Addresses Reference Rate Reform (March 23, 2020)SEC Expands Qualifications for Nonaccelerated Filer Status (March 19, 2020)SEC Issues Final Rule to Simplify Disclosure Requirements Related to Guarantors and Collateralizations of Securities (March 10, 2020)SEC Proposes Rule to Modernize MD&A and Related Financial Disclosure Requirements (February 10, 2020)Hindsight Is 2020: Reminders About ASC 842 Disclosure Requirements and a Look at Related SEC Feedback in Year 1 (January 7, 2020)