Proposed FASB Update: Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made
Why Is This Exposure Draft Being Issued? The Financial Accounting Standards Board (FASB) has issued an Exposure Draft entitled Topic 958: Clarifying the Scope and Accounting Guidance for...
The AICPA’s Financial Reporting Executive Committee has released several more working drafts of industry-specific guidance related to various implementation issues involving the Revenue Recognition...
The Financial Accounting Standards Board (FASB) revised the not-for-profit reporting model in its Accounting Standards Update (ASU) 2016-14, released in August 2016. ASU 2016-14 is effective for...
The Financial Accounting Standards Board (FASB) has met recently to discuss how not-for-profit entities (NFP) can better differentiate if their grants and contracts should be accounted for as either...
The Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) 2016-18 Statement of Cash Flows (Topic 230: Restricted Cash) to provide guidance on how to classify and...
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