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.
June 27, 2017
- Full issue
- Changes to revenue recognition in the life sciences industry
- Update to long-lived asset impairment snapshot for ASU 2017-04
- Expected issuance of anticipated new standard on hedge accounting
- Form AP tool for audit committees
- Proposed narrow amendments to IAS 16
June 13, 2017
- Full issue
- Quarterly accounting update webcast—Summer 2017
- Accounting for debt and equity instruments in financing transactions
- Changes to revenue recognition for not-for-profit organizations
- Draft 2017 OMB Compliance Supplement available for audit planning
- PCAOB adopts auditor reporting standard
- PCAOB proposes standard for auditing accounting estimates
- Proposal: Auditor's use of the work of specialists
- Uncertainty over income tax treatments
May 24, 2017
- Full issue
- Stock compensation: Scope of modification accounting
- Customer of operation services in a service concession arrangement
- FASB tentative decisions regarding down round features
- Uniform Guidance: Procurement grace period extension
- Guidance issued for certain debt extinguishment issues
- Implementation Guide: Financial reporting for OPEB plans
- Questions regarding ASU 2015-12
- IASB issues standard for insurance accounting
May 16, 2017
- Full issue
- What the recently leaked Shadow Brokers information means for you
- GASB issues implementation guidance
- Proposed narrow exception to IFRS 9
May 2, 2017
- Full issue
- New Revenue Recognition Resource Center goes live
- IRS permits self-certification for safe-harbor hardship distributions
- Audit & Accounting Guide for employee benefit plans updated
- Proposed reporting on financial statements of plans subject to ERISA
April 18, 2017
- Full issue
- Premium amortization on purchased callable debt securities
- Changes to revenue recognition impacting insurance entities
- 2017 annual nonprofit accounting update webcast
- Auditor’s consideration of ability to continue as a going concern
- State and local government accounting update
- Proposed revisions to Government Auditing Standards
- SEC makes inflation adjustments to certain JOBS Act rules
- Proposed improvements to IFRS 8