Financial Reporting Insights
A biweekly resource for recent financial reporting developments
This page provides access to the most recent editions of Financial Reporting Insights. For access to an 18-month archive of Insights articles organized by topic, visit our Financial Reporting Resource Center.
April 10, 2018
- Full issue
- AICPA appoints Bob Dohrer as chief auditor
- Audit committee tool: Preparing for the leases accounting standard
- Audit & Accounting Guide for employee benefit plans updated
- New disclosures related to debt
- Tax accounting considerations under IRS partnership audit regime
- Proposed narrow-scope amendments to IAS 8
- IASB revises its Conceptual Framework
March 27, 2018
- Full issue
- Proposed guidance: Certain cloud computing implementation activities
- Non-GAAP measures: A roadmap for audit committees
- FASB issues ASU 2018-04
March 5, 2018
- Full issue
- FASB clarifies certain hedge accounting matters
- FASB clarifies guidance in ASU 2016-01
- Webinar: Practical methods smaller community banks can use for CECL
February 27, 2018
- Full issue
- New Lease Accounting Resource Center
- Additional hedge accounting benchmark interest rate proposed
- The FASB issued AOCI standard
- SEC issues guidance on public company cybersecurity disclosures
February 13, 2018
- Full issue
- FASB addresses AOCI reclassification related to tax reform
- Simplifying the test for goodwill impairment
- Clarifications to land easements application guidance
- Sara Lord appointed to AICPA Auditing Standards Board
January 30, 2018
- Full issue
- FASB Q&A documents address certain issues related to the TCJA
- Proposed reclassification of certain tax effects from AOCI
- FASB issues proposed amendments to ASC 842
- Update to our debt and equity guide related to down round features
- Revenue recognition considerations for member-owned private clubs
- SAB 74 disclosures for new standard on lease accounting
- Requirements for disclosure of tax-related non-GAAP measures