In brief

Timely, high-level overviews of significant business, regulatory, financial reporting, accounting and auditing matters

In brief: FASB proposes changes to several aspects of pension accounting

01/28/16

FASB proposes ASUs to improve the presentation of benefit costs and change disclosure requirements.

In brief: SEC seeks input on whether to extend FAST Act flexibility to more companies

01/18/16

The SEC is seeking input on whether adopted rules for smaller companies should be extended to other forms or companies.

In brief: It’s finally here - IASB publishes new standard on lease accounting!

01/14/16

The leases standard under IFRS is here! Changes are in store, particularly for lessees.

In brief: Classification and measurement – FASB issues final standard

01/07/16

FASB issues classification and measurement standard, which will significantly impact accounting for equity investments.

In brief: PCAOB adopts final rules to disclose name of partner and others on new form

12/21/15

PCAOB adopted final rules to require disclosure of the name of the partner and other accounting firms on new PCAOB form.

In brief: SEC proposes disclosure of payments to governments by extractive industries

12/15/15

The SEC has proposed rules that require disclosure of payments made to governments by resource extraction issuers.

In brief: FAST Act provisions intended to aid capital formation, simplify disclosure

12/11/15

The FAST Act provides new accommodations to facilitate capital formation by smaller companies and simplify disclosure.

In brief: Fair value disclosures - FASB proposes enhancements

12/07/15

PwC describes the FASB proposal to improve fair value disclosures. Proposed changes would affect all industries.

In brief: SASB publishes its Implementation Guide for Companies

12/04/15

SASB has released its Implementation Guide for Companies. Learn how it can assist you with sustainability reporting.

In brief: FASB proposes a new definition of a business

11/24/15

The FASB has proposed a new definition of a business, which would result in more asset (versus business) acquisitions.