In depth

Analysis, views, and insight on significant financial reporting developments

 

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FASB changes the presentation of pension cost

New guidance changes the presentation of benefit costs and limits the amount eligible for capitalization to service cost.

The leasing standard - A comprehensive look at the new model and its impact

The leasing standard

A comprehensive look at the new model and its impact

Revenue standard is final – A comprehensive look at the new revenue model

Revenue standard is final

A comprehensive look at the new revenue model (Industry-specific supplements available)

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