Financial Accounting Standard Board (FASB)

Thursday’s Webinar: Third Quarter Accounting and Financial Reporting Issues Update

This quarterly webinar will bring you up-to-date on hot topics, technical matters and current events impacting financial reporting and the accounting profession. Mike Loritz, Mark Winiarski and Bill Smith will discuss recent happenings at the Financial Accounting Standards Board, American Institute of Certified Public Accountants, Securities and Exchange Commission, Public Company Accounting Oversight Board and […]

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Oct. 1: Third Quarter Accounting and Financial Reporting Issues Update

This quarterly webinar will bring you up-to-date on hot topics, technical matters and current events impacting financial reporting and the accounting profession. Mike Loritz, Mark Winiarski and Bill Smith will discuss recent happenings at the Financial Accounting Standards Board, American Institute of Certified Public Accountants, Securities and Exchange Commission, Public Company Accounting Oversight Board and […]

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September 1: Derivatives and Hedging Webinar

Although a complex area of accounting, the proper use of derivative financial instruments can be an effective tool for reducing volatility and economic risk for many entities. The FASB recently provided relief to certain private companies for hedging variable rate debt and is also considering changing the hedging accounting model applicable to all entities. The […]

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Webinar on 8/20: How to Make the Most Out of Derivatives and Hedging

Although a complex area of accounting, the proper use of derivative financial instruments can be an effective tool for reducing volatility and economic risk for many entities. The FASB recently provided relief to certain private companies for hedging variable rate debt and is also considering changing the hedging accounting model applicable to all entities. The […]

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Update on Classification & Disclosure of Fair Value Hierarchy

A recent accounting standards update (ASU) issued by the FASB is designed to eliminate diversity in practice among entities reporting certain fair value disclosures and simplify reporting for qualifying investments reported using the NAV as a practical expedient. ASU 2015-07, Fair Value Measurement (Topic 820), Disclosures for Investments in Certain Entities That Calculate Net Asset […]

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Hot Topics in Accounting and Financial Reporting This Quarter

The second quarter of 2015 saw several narrow scope improvements and proposed changes to accounting standards. From simplifying fair value hierarchy classification types of instruments to hosting arrangements and consolidation accounting, the recently announced proposal and accounting changes tended to be small in scale. The issuance and implementation of larger projects remains on the horizon. […]

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Changes Proposed to Share-Based and Equity Methods of Accounting

Changes may be coming to the accounting for share-based payments and the equity method of accounting. The Financial Accounting Standards Board (FASB) recently released two exposure drafts that include proposed changes to Investments, Equity Method and Joint Ventures (Topic 323), and Compensation-Stock Compensation (Topic 718). Both topics are agenda items on the FASB’s Simplification Initiative, […]

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