Every month, RubinBrown publishes monthly alerts to inform our clients and contacts about relevant technical accounting and audit-related information. Current and archived issues of the RubinBrown Accounting & Auditing Alert can be viewed with the links below.
Every month, RubinBrown publishes monthly alerts to inform our clients and contacts about relevant technical accounting and audit-related information. Current and archived issues of the RubinBrown Accounting & Auditing Alert can be viewed with the links below.
The FASB has issued an Exposure Draft that is intended to provide guidance on how an entity should measure paid-in-kind dividends on equity-classified preferred stock.
Learn MoreThe FASB has issued ASU 2025-07, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606): Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract.
Learn MoreThe FASB has issued ASU 2025-06, Targeted improvements to the Accounting for Internal-Use Software that aims to modernize the accounting requirements for the capitalization of internal-use software costs making the guidance neutral to different software development methods.
Learn MoreThe FASB has issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326) Measurement of Credit Losses for Accounts Receivable and Contract Assets, which is intended to address concerns around the cost and complexity of estimating expected credit losses for accounts receivable and contract assets.
Learn moreThe FASB has issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosure (Subtopic 220-40), to enhance the transparency and decision-usefulness of a public business entity’s expense disclosures.
Learn moreThe GASB has issued an Exposure Draft to provide additional guidance and modify the definitions of certain terms related to subsequent event reporting.
Learn moreThe GASB has issued an Exposure Draft to provide additional guidance and improve financial reporting.
Learn moreThe FASB has issued an Exposure Draft on Topic 818, Environmental Credits and Environmental Credit Obligations, to improve the financial accounting and disclosure of environmental credits (ECs) and environmental credit obligations (ECOs), including clarification related to recognition, measurement, presentation, and disclosure requirements for all entities that purchase or hold environment credits or have a regulatory compliance obligation that may be settled with ECs.
Learn moreThe FASB has issued an Exposure Draft to establish authoritative guidance for the accounting of government grants. The Exposure Draft would require a business entity to recognize a government grant when it is probable that the entity will both comply with the conditions attached to the government grant and probable that the government grant will be received.
Learn moreThe FASB, in conjunction with the Private Company Council, issued an Exposure Draft for public comment that is intended to address concerns around the cost and complexity of estimating expected credit losses for accounts receivable and contract assets.
Learn moreThe FASB has issued ASU 2024-04, Induced Conversions of Convertible Debt Instruments. The objective is to improve the consistency of application and relevance of accounting guidance and provide clarity on whether settlements of these instruments should be treated as induced conversions or debt extinguishments.
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