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.
September 11, 2018
- Full issue
- Changes to fair value measurement disclosure requirements
- Changes to disclosures for sponsors of defined benefit plans
- Accounting for costs of cloud computing implementation
- Changes to revenue recognition in the industrial products industry
- Audit & Accounting Guide for construction contractors updated
- Audit & Accounting Guide for financial institutions updated
- Audit & Accounting Guide for investment companies updated
August 28, 2018
- Full issue
- Proposed amendments to credit losses standard
- Changes to accounting for grants and contributions made and received
- FASB proposes narrow-scope amendments to ASC 842
- Two working drafts: Allowance for credit losses implementation issues
- Accounting guidance for long-duration insurance contracts
- SEC disclosure update and simplification
- Compliance guide: Amendments to smaller reporting company definition
- Proposed revised reporting of conduit debt obligations
August 14, 2018
- Full issue
- FASB issues amendments to ASC 842
- Recent tentative FASB decisions regarding credit losses standard
- Critical audit matters: Key concepts and FAQs for audit committees
- Proposed rules simplify certain registered debt offering disclosures
- ASB votes on proposed auditor reporting for plans subject to ERISA
July 26, 2018