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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.
October 27, 2020
- Full issue
- Impact of COVID-19: Goodwill impairment considerations
- Nonpublic entities’ disclosures about Level 3 fair value measurements
- Borrower and lender accounting for Main Street Lending Program loans
- Reevaluate debt securities with noncontingent call options
- Temporary relief for FDIC Part 363 audit and reporting requirements
- SEC amends certain auditor independence requirements
October 13, 2020
September 25, 2020
- Full issue
- Qualitative assessment of goodwill impairment upon triggering event
- Presentation and disclosure of contributed nonfinancial assets
- FASB receives feedback about potential simplifications to ASC 842
- Proposed ASC 606 practical expedient for private-company franchisors
- Updated disclosures for bank and savings and loan registrants
September 11, 2020
- Full issue
- Accounting and reporting when in reorganization under Bankruptcy Code
- Accounting simplifications for convertible instruments and warrants
- Goodwill impairment testing when carrying amount is trending downward
- Accounting for CARES Act provisions specific to health care entities
- Lender accounting for PPP loans prior to loan repayment or forgiveness
- Updates to overview of lessor accounting for financial institutions
- SEC amends definition of “accredited investor”
- Amendments: Interest rate benchmark reform
August 28, 2020