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Searching Content indexed under Audit by Grant Thornton's Audit Practice Group ordered by Published Date Descending.
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1
On The Horizon - July 9, 2013
The Board recently issued Accounting Standards Update 2013-09, "Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefit Plans in Update No. 2011-04".
United States
30 Jul 2013
2
On The Horizon - June 25, 2013
The FASB has recently discussed aspects of its disclosure framework project, including forward-looking disclosures, feedback from comment letters, the disclosure framework itself, and revisions to the technical plan.
United States
9 Jul 2013
3
On The Horizon For IFRS - June 25, 2013
The International Accounting Standards Board has issued an "IASB Update", which summarizes the joint IASB / FASB meeting that was held on May 21-24, 2013.
United States
9 Jul 2013
4
On The Horizon - June 4, 2013
All decisions reached at Board meetings are tentative and may be changed at future meetings. Decisions are included in an Exposure Draft only after a formal written ballot.
United States
13 Jun 2013
5
On the Horizon - May 28, 2013
The FASB met on May 23 to discuss its projects on revenue recognition, insurance contracts, and repurchase agreements and similar transactions.
United States
7 Jun 2013
6
Evaluating Embedded Conversion Features: How To Determine Whether Conversion Options Require Derivative Accounting - May 2013
A step by step description of the process for evaluating a conversion feature embedded in a debt or equity instrument, in order to determine the appropriate accounting.
United States
21 May 2013
7
On The Horizon - April 23, 2013
The Financial Accounting Foundation, which oversees the FASB, recently announced that current Board member Russ Golden will succeed Leslie Seidman as FASB Chairman.
United States
1 May 2013
8
On The Horizon - April 16, 2013
At its April 10 meeting, the Board discussed the joint leasing project's effect on financial reporting complexity.
United States
22 Apr 2013
9
On The Horizon For IFRS - April 5, 2013
A discussion on the highlights of the IASB March 2013 meeting.
United States
16 Apr 2013
10
On The Horizon - March 26, 2013
On March 20, the Board resumed its discussion of the revised Exposure Draft, Revenue from Contracts with Customers, concentrating on the disclosure, transition, and effective date requirements for nonpublic companies, which are discussed below.
United States
9 Apr 2013
11
On The Horizon - March 19, 2013
All decisions reached at Board meetings are tentative and may be changed at future meetings. Decisions are included in an Exposure Draft only after a formal written ballot.
United States
28 Mar 2013
12
On The Horizon For IFRS - IFRIC Meeting January 2013
The IFRS Interpretations Committee has issued the January 2013 IFRIC Update, which summarizes the deliberations during its meeting in London on January 22-23, 2013.
United States
21 Mar 2013
13
On The Horizon - March 5, 2013
Although contract accounting arose decades ago in the context of construction contracts, it may also be applied in other limited circumstances.
United States
14 Mar 2013
14
On The Horizon - February 19, 2013
On February 8, 2013, Venezuela’s government announced that it is devaluing the country’s currency.
United States
26 Feb 2013
15
On The Horizon For IFRS - February 19, 2013
A summary of the IASB issues discussed at the January 2013 meeting.
United States
26 Feb 2013
16
On The Horizon - February 5, 2013
The FASB has recently issued Accounting Standards Update 2013-01, Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, to clarify that the disclosure requirements in ASU 2011-11, Disclosures about Offsetting Assets and Liabilities, do not apply to trade receivables.
United States
12 Feb 2013
17
On The Horizon - January 29, 2013
The FASB Board discussed the following topics related to proposed changes to the guidance for accounting by investment companies.
United States
5 Feb 2013
18
On The Horizon For IFRS - January 28, 2013
IASB issues December 2012 joint IASB / FASB meeting highlights.
United States
4 Feb 2013
19
Current Practice Issue - Impact Of Fiscal Cliff Legislation: The American Taxpayer Relief Act Of 2012
President Obama signed into law a last-minute compromise on January 2 that settles many unresolved fiscal cliff tax issues, extending some of the 2001 and 2003 tax cuts and making others permanent.
United States
11 Jan 2013
20
On The Horizon - December 18, 2012
The IRS released technical amendments on December 17, changing the applicability date of the tangible property repair regulations from January 1, 2012 to January 1, 2014.
United States
2 Jan 2013
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