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