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Update from the TRG for Credit Losses: November 2018

Update from the TRG for Credit Losses: November 2018

The latest developments from FASB’s meeting with the CECL TRG.

Accounting for certain costs in a cloud computing arrangement - Considerations for regulated entities

Accounting for certain costs in a cloud computing arrangement - Considerations for regulated entities

New cloud computing guidance may impact ratemaking for regulated entities.

FASB clarifies guidance on collaborative arrangements

FASB clarifies guidance on collaborative arrangements

Elements of a collaborative arrangement could qualify for accounting under new revenue standard.

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