United States
The FASB recently issued requirements regarding the presentation and disclosure of contributed nonfinancial assets by nonprofit entities.
FASB to propose deferring the effective dates of ASC 606 for private franchisors and ASC 842 for certain entities.
Our comparisons provide an overview of the significant differences between U.S. GAAP and IFRS on a variety of topics.
The FASB has issued a proposed ASU regarding the accounting by not-for-profit entities for contributed nonfinancial assets.
FASB votes to defer the effective dates of leases, CECL and hedging for certain entities and insurance for all entities.
A recent FASB Staff Q&A provides guidance on certain aspects of the accounting for grants in accordance with ASU 2018-08.
A recent FASB ASU extends the scope of two private company accounting alternatives to not-for-profit entities.