The FASB has proposed a new definition of a business, which would result in more asset (versus business) acquisitions.
On November 20, the FASB issued final guidance simplifying the balance sheet classification of deferred taxes.
The FASB has decided on the effective date for the proposed impairment standard for financial instruments.
The FASB has decided upon the effective dates for the Financial Instruments: Classification and Measurement standard.
FASB proposes new disclosures for government assistance that may apply to certain arrangements to receive tax benefits.
On November 11, the FASB deliberated and voted on the effective date for the proposed new leasing standard.
New SEC rules allow startups and other small businesses to raise capital through crowdfunding, usually via the internet.
New SEC public request for comments over financial disclosures about entities other than the registrant.
The FASB has proposed additional practical expedients and further amendments to the new revenue standard.
On September 24, 2015, the FASB issued two exposure drafts as part of its ongoing Disclosure Framework project.