Accounting and reporting
Revenue standard causes concern about compensation arrangements
Compensation arrangements are emerging as a big concern for companies as they implement the new revenue recognition standard.Annual reports paint incomplete picture of opportunity and risk
New research shows that 30% of FTSE 100 annual reports withhold relevant workforce-related information and, consequently, provide investors with an inaccurate view of opportunity and risk.What analysts want from financial reports
Equity analysts want to see more information about a company’s brand and other intangible assets in their financial reports.FASB proposes more clarifications to revenue standard
Clarifications on guidance for contract costs, and preproduction costs related to long-term supply arrangements are included in the proposal.FASB makes additional revenue recognition clarifications
The US Financial Accounting Standards Board (FASB) issued a third round of clarifications to its revenue recognition standard, focusing on narrow-scope changes and practical expedients.
SEC seeking input on disclosure effectiveness
The US Securities and Exchange Commission (SEC), in its continuing efforts to improve the effectiveness of disclosures in companies’ financial statements.FASB assists with licensing guidance, identifying performance obligations
The US Financial Accounting Standards Board issued guidance designed to assist preparers with identifying performance obligations and implementing licensing guidance under the new revenue recognition standard.IAASB issues summary financial statement audit reporting guidance
The IAASB has issued guidance on the auditor’s responsibilities related to an engagement to report on summary financial statements derived from financial statements audited by that same auditor in accordance with International Standards on Auditing.FASB issues update clarifying revenue recognition issue
The US Financial Accounting Standards Board (FASB) issued an accounting standards update that clarifies how to apply revenue recognition guidance related to whether an entity is a principal or an agent.How to comply with the new FASB leases standard
The first step in compliance for many companies following the US Financial Accounting Standards Board’s (FASB’s) issuance of its new leases standard will be an evaluation of whether they possess all the data they need to report under the new rules.New FASB leases standard brings transparency to lessee balance sheets
Lessees will be required to recognise assets and liabilities on the balance sheet for the rights and obligations created by all leases with terms of more than 12 months under a new financial reporting standard issued by the US Financial Accounting Standards Board.Hoogervorst reappointed as chairman of IASB
The IFRS Foundation trustees announced that Hans Hoogervorst has been reappointed chairman of the International Accounting Standards Board (IASB) for a second five-year term that will begin July 1st.FASB affirms revenue recognition clarifications
The US Financial Accounting Standards Board (FASB) affirmed narrow-scope changes and practical expedients to its revenue recognition standard.IFRS amendments require disclosures about debt financing liabilities
The changes are part of an initiative the IASB has undertaken to improve the effectiveness of disclosures in financial reports.Revenue recognition, lease standards challenge preparers
Important new standards for revenue recognition and leases are causing difficulty for corporate financial statement preparers, a new survey shows.IASB issues leases standard; FASB to follow
The International Accounting Standards Board (IASB) issued a much-anticipated new accounting standard that will require all leases to be reported on a company’s balance sheet as assets and liabilities.Revenue recognition clarifications affirmed by FASB, IASB
FASB and the IASB have reaffirmed amendments they had proposed to clarify principal vs. agent guidance in the new, converged revenue recognition standard.How to minimise financial statement risk
The director of accounting at telecom giant AT&T offers ways organisations can avoid unintended errors in financial statements.IASB proposes annual improvements, change to investment property standard
In two separate exposure drafts, the International Accounting Standards Board proposed changes to its investment property standard and proposed narrow-scope amendments to three other standards.- Previous 10 Results
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