Financial Reporting Resource Center: Private company standard setting

Financial Reporting Insights articles

• Proposed guidance: Discount rate for lessees that are not PBEs
• FASB staff clarifying comments on new goodwill impairment alternative
• FASB provides goodwill impairment triggering event alternative
• FASB to propose goodwill impairment triggering event alternative
• PPC proposal: Determining fair value of share-option awards
• Updated: Q&A on the public business entity definition

White papers and other resources

• Private company accounting for common control arrangements
• ASC 606: Disclosure checklists for public and nonpublic entities
• Light the fire: Private companies and the new revenue guidance
• Why private companies should care about the new revenue guidance now
• Simplified accounting for private companies: Certain intangible assets
• Simplified accounting for private companies: Goodwill
• Q&A on the new public business entity definition