Defining Issues

Defining Issues bietet Ihnen eine kurze Zusammenfassung der wesentlichen Entwicklungen im Bereich von US-GAAP.

Nr. 30 / 14.06.2013

AICPA Releases Financial Reporting Framework for Small-and Medium-Sized Entities

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Nr. 29 / 14.06.2013

EITF Reaches Two Final Consensuses

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Nr. 28 / 14.06.2013

AICPA Issues Practice Aid for Valuation of Privately-Held-Company Equity Securities Issued as Compensation

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Nr. 27 / 12.06.2013

SEC Issues Guidance for Conflict Minerals and Disclosure of Payments by Resource Extraction Issuers

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Nr. 26 / 06.06.2013

COSO Releases Internal Control - Integrated Framework (2013)  

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Nr. 25 / 31.05.2013

Revenue Recognition: Credit Card Reward Programs and Transfers of Nonfinancial Assets

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Nr. 24 / 17.05.2013

FASB and IASB Issue Revised Exposure Drafts on Lease Accounting

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Nr. 23 / 27.04.2013

FASB Establishes Liquidation Accounting Model

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Nr. 22 / 22.04.2013

FASB and PCC Request Comments on Decision-Making Framework

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Nr. 21 / 19.04.2013

SEC Announces EDGAR Update for XBRL 2013 U.S. GAAP Taxonomy

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Nr. 20 / 05.04.2013

FASB Proposes Changes to Discontinued Operations Definition

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Nr. 19 / 02.04.2013

FASB Extends Comment Deadline for Proposed Model on Financial Asset Credit Losses

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Nr. 18 / 27.03.2013

FASB Sets Requirements for Nonpublic Entities; IASB Reverses Early Adoption Decision

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Nr. 17 / 19.03.2013

EITF Reaches Two Final Consensuses

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Nr. 16 / 19.03.2013

NASDAQ Proposes Rule to Require Internal Audit Function

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Nr. 15 / 07.03.2013

IFRS Foundation Monitoring Board Announces Membership Criteria and Assessment

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Nr. 14 / 07.03.2013

The Revenue Recognition Project: Tax Considerations

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Nr. 13 / 01.03.2013

Revenue Recognition: Boards Decide on Effective Date, Transition, and Disclosures

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Nr. 12 / 25.02.2013

FASB Proposes Changes to Classification and Measurement of Financial Instruments

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Nr. 11 / 19.02.2013

Private Company Council Sets Agenda, Seeks Comments on Framework

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Nr. 10 / 15.02.2013

FASB Clarifies Scope of Fair Value Disclosures for Nonpublic Entities

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Nr. 9 / 11.02.2013

FASB Expands Disclosures for Items Reclassified Out of Accumulated Other Comprehensive Income

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Nr. 8 / 11.02.2013

Revenue Recognition: Boards Decide Scope and Industry-Specific Issues

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Nr. 7 / 04.02.2013

Boards Reach Tentative Decisions on Lease Components

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Nr. 6 / 22.01.2013

FASB Proposes New Accounting Guidance for Repos

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Nr. 5 / 21.01.2013

EITF Reaches Final Consensuses on Cumulative Translation Adjustments and Joint and Several Liability Arrangements

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Nr. 4 / 14.01.2013

FASB Proposes Guidance to Clarify Fair Value Disclosures for Nonpublic Entities

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Nr. 3 / 07.01.2013

Accounting for the Effects of the American Taxpayer Relief Act of 2012

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Nr. 2 / 07.01.2013

FASB Proposes Model for Recognizing Credit Losses on Financial Assets

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Nr. 1 / 07.01.2013

Revenue Recognition: Boards Decide on Contract Costs, Allocating the Transaction Price and Sales-Based Royalties

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