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.

November 12, 2019

• Full issue
• 2019 Effective date reminder
• Updated white paper: Changes to revenue recognition for franchisors
• Recognizing costs in construction and production-type contracts

October 29, 2019

• Full issue
• Financial institutions: Fundamentals of LIBOR phase out and transition

October 15, 2019

• Full issue
• Proposal addresses replacement of Interbank Offered Rates
• FDIC finalizes community bank leverage ratio framework
• Solicitations of interest prior to a registered public offering
• Amendments address interest rate benchmark uncertainty

October 1, 2019

• Full issue
• Proposed guidance related to classifying debt as current or noncurrent
• Proposed accounting guidance for the effects of reference rate reform
• Updated white paper: Revenue recognition in the health care industry
• Proposed updated statistical disclosures for banks, savings and loans

August 30, 2019

• Full issue
• ASC 842: An overview and a guide to lessee accounting
• New edition of our guide on accounting for debt and equity
• Updated white paper on changes to revenue recognition for NFPs
• Proposed delayed effective dates for long-duration insurance contracts
• Proposal: Auditing accounting estimates
• GASB issues implementation guide on lease accounting
• AICPA Accounting and Valuation Guide released
  

August 19, 2019

• Full issue
• A guide to accounting for investments, loans and other receivables
• FASB proposes deferred effective dates for leases, CECL and hedging
• Convertible instruments and contracts in an entity’s own equity
• The interaction between ASC 321, ASC 323 and ASC 815
• Proposed modernization of Regulation S-K Items 101, 103 and 105
• FASB Codification update: SEC disclosure update and simplification
• Proposed amendments to disclosure of accounting policies