US GAAP Today – Fall 2013

Attached below is the electronic copy of the Fall 2013 edition of US GAAP Today.

The FASB has been busy this summer working to finalize some major projects; there have not been any new major developments during the quarter. In this edition, we provide updates on the various developments on the FASB’s projects, its maintenance activities and its amendments for private company GAAP.

We also have updates on new disclosures required by the SEC and the development of a new auditor’s report by the PCAOB.