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Searching Content indexed under Accounting Standards by Grant Thornton's Audit Practice Group ordered by Published Date Descending.
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1
On The Horizon - July 2, 2013
A discussion on implementing certain disclosure requirements under ASU 2011-04.
United States
17 Jul 2013
2
EITF Update: June 11, 2013 Meeting Highlights
The Emerging Issues Task Force recently discussed six issues and reached two final consensuses and three consensuses-for-exposure.
United States
9 Jul 2013
3
On The Horizon For IFRS - June 25, 2013
The IFRS Interpretations Committee has issued the May 2013 IFRIC Update, which summarizes the deliberations during its meeting in London on May 14-15, 2013.
United States
9 Jul 2013
4
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
5
On The Horizon - June 18, 2013
At its June 10 meeting, the FASB endorsed three proposals of the Private Company Council for public comment.
United States
1 Jul 2013
6
On The Horizon For IFRS - June 14, 2013
IASB issues April 2013 IASB-only meeting highlights.
United States
25 Jun 2013
7
On The Horizon - June 11, 2013
The FASB has issued Accounting Standards Update 2013-08, "Financial Services – Investment Companies: Amendments to the Scope, Measurement, and Disclosure Requirements".
United States
19 Jun 2013
8
On the Horizon - May 21, 2013
Some leases impose requirements on a lessee to restore a facility to its original condition at the end of a lease or to uninstall and remove leasehold improvements.
United States
4 Jun 2013
9
On the Horizon - May 14, 2013
The Board is asking for comments on proposed modifications to the Master Glossary included in the FASB Accounting Standards Codification®.
United States
24 May 2013
10
On The Horizon - May 7, 2013
The Board has issued a proposal to indefinitely defer the effective date for disclosing unobservable inputs in Level 3 fair value measurements of investments held by a nonpublic employee benefit plan in its private company plan sponsor.
United States
21 May 2013
11
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
12
On The Horizon - April 30, 2013
A discussion on the Accounting Standards Update 2013-07, "Liquidation Basis of Accounting", which clarifies the guidance on how and when to use the liquidation basis of accounting.
United States
10 May 2013
13
On The Horizon For IFRS - April 30, 2013
The IFRS Interpretations Committee has issued the March 2013 "IFRIC Update", which summarizes the deliberations during its meeting in London on March 12-13, 2013.
United States
10 May 2013
14
Accounting For Credit Impairment - FASB Proposes An Expected Loss Model
A summary on the FASB’s Exposure Draft on the impairment of financial instruments.
United States
23 Apr 2013
15
On The Horizon - April 9, 2013
FASB Accounting Standards Codification® 323, Investments: Equity Method and Joint Ventures, requires an investor to account for the difference in its cost and the underlying net assets of the equity investee as if the investee were a consolidated subsidiary.
United States
23 Apr 2013
16
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
17
FASB: Deadline Extended For Comments On Credit Loss Proposal (April 2, 2013)
Reacting to constituents' concerns, the Board agreed last week to extend the deadline for comments on proposed Accounting Standards Update.
United States
16 Apr 2013
18
On The Horizon For IFRS - April 5, 2013
A discussion on the highlights of the IASB March 2013 meeting.
United States
16 Apr 2013
19
New Developments Summary - Revenue Recognition Project Nearing End
For several years, the FASB and the IASB have been discussing their joint revenue recognition project with the objective of developing a single comprehensive, converged revenue recognition model.
United States
15 Apr 2013
20
On The Horizon For IFRS - March 12, 2013
At the February 2013 joint IASB / FASB meeting the following issues were discussed:
United States
21 Mar 2013
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