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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.
February 26, 2021
- Full issue
- Interest capitalization for mandatorily redeemable instruments
- Early adoption of ASU 2020-06
- Updated white paper: Changes to revenue recognition for franchisors
- ESG reporting and attestation engagements
- SEC extends annual reports deadline for certain smaller broker-dealers
- IASB amends IAS 1 and IAS 8
February 15, 2021
- Full issue
- ASC 606 practical expedient for private-company franchisors
- Proposed quality management standards
- PCAOB conversations with audit committee chairs
- Offering disclosures during times of extreme price volatility
February 2, 2021
- Full issue
- Additional updates to Coronavirus: Financial reporting considerations
- Elections required for LIBOR-based hedging relationships
- Mitigating the risks of common fraud schemes
January 19, 2021
- Full issue
- Ongoing updates to Coronavirus: Financial reporting considerations
- Deferred tax asset valuation allowance
- Updates to our hedging guide for reference rate reform
- Monitoring inflation when applying ASC 830
- FASB clarifies scope of reference rate reform guidance
- GASB guidance for transition from Interbank Offered Rates
- Gaming Audit and Accounting Guide
- SEC disclosure guidance for SPACs
December 18, 2020
December 8, 2020
- Full issue
- New edition: Accounting for debt modifications and restructurings
- SEC amends certain financial disclosure requirements
- COVID-19: Clarification on interagency statement on loan modifications
- Audit & Accounting Guide for depository and lending institutions updated
- Audit & Accounting Guide for employee benefit plans updated
- GASB proposes implementation guidance
- IASB proposes amendment to its leases standard
November 19, 2020
- Full issue
- FASB to propose goodwill impairment triggering event alternative
- Long-duration insurance: Deferral and ease of adoption
- Audit committee resource: Auditing estimates and use of specialists
- Transitional FAQs: Amended Regulation S-K Items 101, 103 and 105
November 10, 2020
- Full issue
- 2020 Effective Date Reminder
- Borrower’s accounting for debt restructurings and modifications
- Actuarial valuation: New mortality improvement scale released
- Proposed updates to ASC 842
- Proposal to clarify scope of reference rate reform guidance
- Proposal: Modifications of forwards and options, including warrants
- FASB Codification improvements
- SEC simplifies the exempt offering framework
- FASB amends certain debt-related disclosures pursuant to SEC Release
- Division of Investment Management addresses accounting matters