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.

May 14, 2019

• Full issue
• Goodwill impairment: Reporting units with negative equity
• Narrow-scope amendments to financial instruments standards
• Definition of "direct care" of collection items
• Actuarial valuation: New mortality tables for public-sector plans
• GASB releases implementation guidance
• Proposed disclosure amendments: Acquired and disposed businesses
• Proposed amendments address interest rate benchmark uncertainty

April 30, 2019

• Full issue
• CECL webinar: Weighted-Average Remaining Maturity (WARM) method

April 5, 2019

• Full issue
• Changes to revenue recognition for federal government contractors
• Proposed changes to disclosure requirements for income taxes
• Audit & Accounting Guide for not-for-profit entities updated
• Audit & Accounting Guide for employee benefit plans updated

March 28, 2019

• Full issue
• ASC 842: Lessee transition
• Treatment of cumulative dividends on preferred stock
• FASB updates the definition of "collections"
• Critical audit matters: PCAOB guidance
• Amendments to modernize and simplify Regulation S-K
• Closed-end investment companies: Proposed securities offering reform

March 19, 2019

• Full issue
• Leases: Clarified implementation guidance and disclosure requirements
• Measuring share-based consideration payable to a customer
• Accounting for episodic television series
• Proposed implementation guide on leases

March 5, 2019

• Full issue
• A guide to hedge accounting upon the adoption of ASU 2017-12
• Business combinations: Recognition and measurement of deferred revenue
• Proposal: Solicitations of interest prior to a public offering
• SEC modifies timing for filing non-public Form N-PORT data

February 13, 2019

• Full issue
• Changes to revenue recognition in the consumer products industry
• Private company accounting for common control arrangements
• Business combinations: In motion
• Market volatility: Consideration of goodwill impairment
• FASB proposes targeted transition relief for CECL
• SEC charges four companies with ICFR failures
• Critical audit matters: Audit committee perspectives