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Financial Reporting Resource Center: Accounting standards under development
Other proposed standards and guidance
- Proposed guidance: Certain cloud computing implementation activities
- Proposed clarifications to land easements application guidance
- Proposed technical amendments to recently issued standards
- Proposed Codification improvements
- Proposed reorganization of consolidation guidance
- Proposed improvements to related party guidance for VIEs
- Proposed elimination of Topic 995, "U.S. Steamship Entities"
- Proposed elimination of certain guidance for savings and loans
- Stock compensation: Proposed scope of modification accounting
- Treatment of operating leases under Rule 15c3-1
- Consolidation: Interests held through related parties under common control