This month’s discussion and analysis of significant issues related to other topics.
Updated: Q&As for customers applying the new guidance on cloud computing implementation costs.
The board’s goal is to simplify the guidance by introducing an overarching classification principle and updating the guidance on certain transactions.
FASB seeks to simplify the accounting for convertible instruments and contracts in an entity’s own equity
KPMG summarizes the accounting implications related to mortgage- backed security exchanges under the Single Security Initiative.
Blockchain technologies such as cryptocurrency and their potential effects on accounting, internal controls, and business processes.
EITF proposes to align the recognition of revenue performance obligations in a business combination with the ASC 606 definition.