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Accounting & Auditing Alert for Sureties January 2021


 

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


01/04/2021

FASB Issues Proposal To Simplify Recognition And Measurement Of Earnings Per Share for Certain Forwards and Options


The FASB has issued an Exposure Draft for public comment that is intended to clarify and reduce diversity in practice in the accounting for modifications and exchanges of freestanding, equity-classified forward and option contracts that remain equity classified after the modification or exchange. 

 

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