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Ideas & Insights

 





Financial Reporting Insights

Proposed Codification improvements

The FASB recently proposed changes to clarify the Codification and correct unintended application of guidance.




Financial Reporting Insights

Proposed improvements to IFRS 8

If finalized, recent proposed amendments would make revisions to International Financial Reporting Standard 8, Operating Segments.



Financial Reporting Insights

Proposed narrow amendments to IAS 16

Proposed amendments address the accounting for net proceeds from selling items produced while an asset is being made available for use.


Financial Reporting Insights

Proposed narrow exception to IFRS 9

Recent proposed amendments to IFRS 9 address the accounting for certain prepayable financial assets with negative compensation.



Financial Reporting Insights

Proposed narrow-scope amendments to IAS 8

An IASB proposal address voluntary accounting policy changes resulting from IFRS Interpretations Committee agenda decisions.


Financial Reporting Insights

Proposed omnibus SSARS

If finalized, a recent proposed SSARS would result in additional requirements related to going concern, among other matters.