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Revenue Transition Resource Group Holds First Meeting Financial Reporting Network | July 22, 2014 | Accounting & Financial Reporting This edition of Defining Issues reports that the FASB and IASB's Joint Transition Resource Group for Revenue Recognition (TRG) met for the first time on July 18, 2014, and discussed four issues related to the new revenue recognition standard.
Executive Accounting Update - Changes to Revenue Recognition Financial Reporting Network | July 03, 2014 | Accounting & Financial Reporting KPMG LLP recently released Executive Accounting Update - Changes to Revenue Recognition, which provides a high-level overview of the new revenue recognition standard, including a description of the single model for revenue recognition, implementation considerations and disclosure requirements, and examples of transactions that may be significantly affected.
IFRS Newsletter: Leases - Continuing Forward Financial Reporting Network | June 30, 2014 | Accounting & Financial Reporting The June 2014, Issue 15 of KPMG ISG's IFRS Newsletter: Leases - Continuing Forward summarizes the second quarter 2014 meetings of the FASB and the IASB at which the Boards discussed certain issues related to the joint project about lease accounting
IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting Financial Reporting Network | June 30, 2014 | Accounting & Financial Reporting The June 2014, Issue 41 of KPMG ISG's IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting discusses the IASB's redeliberations
Transition to the new revenue standard Financial Reporting Network | June 27, 2014 | Accounting & Financial Reporting In May 2014, the IASB and FASB published their new joint standard on revenue recognition.
Joint FASB/IASB Meeting and FASB Meeting - June 18, 2014 Financial Reporting Network | June 23, 2014 | Accounting & Financial Reporting The FASB and IASB met on June 18 and continued redeliberations of their Exposure Drafts, Leases, specifically, subleases, lessee balance sheet presentation, and cash flow presentation.
In the Headlines: Applying the Investment Entities Amendments Financial Reporting Network | June 23, 2014 | Accounting & Financial Reporting In the Headlines 14-11 summarizes the IASB Exposure Draft, Investment Entities: Applying the Consolidation Exception, which would clarify certain issues about applying the requirement for investment entities to measure subsidiaries at fair value instead of consolidating them, as allowed under Investment Entities (Amendments to IFRS 10, 12 and IAS 27).
FASB and IASB Continue Discussions on Lease Accounting Financial Reporting Network | June 20, 2014 | Accounting & Financial Reporting This edition of Defining Issues reports that during the second quarter of 2014, the FASB and IASB (the Boards) continued redeliberations on the proposals.
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