Financial Reporting Resource Center: Private company standard setting

Financial Reporting Insights articles

• Definition of a public business entity: Additional guidance
• Questions regarding the definition of a PBE
• Improvements to employee share-based payment accounting

White papers and other resources

• Light the fire: Private companies and the new revenue guidance
• Why private companies should care about the new revenue guidance now
• Simplified accounting alternatives for private companies
• Simplified accounting for private companies: Certain intangible assets
• Simplified accounting for private companies: Common control leases
• Simplified accounting for private companies: Goodwill
• Simplified accounting for private companies: Certain interest rate swaps
• Q&A on the new public business entity definition