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.

December 18, 2018

• Full issue
• ICFR considerations for adoption of leases and CECL standards
• Changes to revenue recognition for asset managers
• Updated FAQs: Broker-dealer financial reporting rule
• Critical audit matters: Lessons learned
• GASB proposes implementation guidance

December 4, 2018

• Full issue
• Recent developments associated with the credit losses standard
• Proposed narrow-scope amendments to financial instruments standards

November 20, 2018

• Full issue
• 2018 Effective Date Reminder
• Recent CECL developments
• Revenue recognition by private company franchisors
• ASC 606 and certain transactions in collaborative arrangements
• Proposed accounting for episodic television series
• Risk assessment: Email scams
• Critical audit matters: Information for audit committees
• Proposed multiemployer benefit plan guidance
• IASB clarifies definition of material

November 6, 2018

• Full issue
• Changes to the disclosure requirements for fair value measurements
• Customer's accounting for cloud computing implementation costs
• Targeted improvements to related party guidance for VIEs
• FASB webcast for private companies on ASC 606
• Actuarial valuation: New mortality improvement scale released
• Additional hedge accounting benchmark interest rate permitted
• Health Care Entities – Audit and Accounting Guide
• Oil and Gas – Audit and Accounting Guide
• SEC reporting changes for RICs and BDCs
• Brokers and Dealers in Securities – Accounting Guide
• Gaming – Audit and Accounting Guide
• IASB amends definition of a business

October 23, 2018

• Full issue
• Consider cyber threats when implementing internal accounting control
• Managing lease accounting for public and private higher education
• Updated Life and Health Insurance Entities Audit and Accounting Guide