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Accounting & Auditing Alert for Sureties September 2019


 

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


09/03/2019

FASB Proposes Change In Effective Date Philosophy And Delay In Effective Dates Of Three ASUs For Certain Entities


The FASB recently issued proposed delays of the effective dates for several of its recent standards that would provide at least an additional year to companies that have not yet adopted the standards.

09/03/2019

FASB Proposes Improvements Related To Distinguishing Liabilities From Equity


The FASB has issued an exposure draft related to Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity.

09/03/2019

FASB Proposes Clarification To The Interaction Between The Recognition And Measurement Of Financial Instruments And The Accounting For Equity Method Investments


The FASB recently issued a proposed ASU, Clarifying the Interactions between Topic 321, Topic 323, and Topic 815. The proposed ASU is intended to clarify the accounting for equity securities in instances where there are observable transactions that may require the application or discontinuation of the equity method of accounting.

09/03/2019

FASB Updates Various Codification SEC Sections


The FASB issued Accounting Standards Update (ASU) No. 2019-07, Codification Updates to SEC Sections, Amendments to SEC Paragraphs Pursuant to SEC Final Rule Release No. 33-10532, Disclosure Update and Simplification, and Nos. 33-10231 and 33-10442, Investment Company Reporting Modernization, and Miscellaneous Updates.

 

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