As an update to our prior communications on accounting and financial reporting topics, the following represents topics that have near-term effective dates, near-term expected issuance dates, or areas in which significant changes have occurred.
Recently Issued and Effective Guidance
- Fair Value
- Fair Value Measurements (FASB Statement 157)
- Fair Value Option (FASB Statement 159)
- Postretirement Benefit Obligations, Including Pensions (FASB Statement 158)
- Split-dollar Life Insurance
- Endorsement Arrangements
- Collateral Assignment Arrangements
- Uncertainty in Income Taxes (FASB Interpretation 48)
- Allowance for Credit Losses
In the Pipeline
- Business Combinations, Including Mutual Enterprises
- Transfer of Financial Assets and Liabilities, Including Loan Participations
- Allowance for Credit Losses
Short Topics
- Assessing Materiality and Correcting Errors
- Earnings per Share (EPS)
- Accounting for Income Tax Benefits of Dividends on Share-based Payment Awards
- Useful Life and Amortization of Intangible Assets
- Derivatives and Hedging Activities
- Derivatives and Hedging: Use of Shortcut Method
- Derivative Disclosures
- Hedging Under Statement 133
- AICPA Audit and Accounting Guide for Depository and Lending Institutions
- Accounting for Leases
- A Look to the Future: International Accounting Standards
Timetable for Projects
Checklist of Recently Issued and Effective Pronouncements
Download PDF
