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Accounting & Auditing Alert for Sureties April 2019


RubinBrown's Accounting & Auditing Alert is published monthly to inform our clients and contacts about relevant technical accounting and audit-related information.


FASB Clarifies Implementation Guidance And Disclosure Requirements In Leases Standard

The FASB recently released its first Accounting Standards Update of 2019, ASU 2019-01 Leases (Topic 842) Codification Improvements. This ASU was released with the intent of clarifying conflicting or unclear guidance within the new leases standard that will be implemented under ASU 2016-02, Leases (Topic 842). 


FASB Proposes Guidance On Measurement Of Share-Based Payments Issued To Customers

The FASB has issued an Exposure Draft for public comment that is intended to address potential diversity in practice related to the measurement of share-based payments awarded to customers in conjunction with the sale of goods and services. 


Readers should not act upon information presented without individual professional consultation.