Search results with tag "Accounting standards update"
Interest—Imputation of Interest (Subtopic 835-30)
asc.fasb.orgThe FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended.
Not-for-Profit Entities (Topic 958)
asc.fasb.orgAn Amendment of the FASB Accounting Standards Codification® No. 2016-14 August 2016 Not-for-Profit Entities (Topic 958) Presentation of Financial Statements of Not-for-Profit Entities Accounting Standards Update Financial Accounting Standards Board
ASC 842, Leases: February 2021 Update - BKD
www.bkd.comThe COVID-19 pandemic has caused unprecedented challenges in all aspects of daily life. In June 2020, FASB issued Accounting Standards Update (ASU) 2020-05, which provides nonpublic entities and not -for-profits (NFP) additional time to implement Accounting Standards Codification (ASC) 842,
Not-for-Profit Entities (Topic 958) - fasb.org
www.fasb.orgAn Amendment of the FASB Accounting Standards Codification® No. 2013-06 April 2013 Not-for-Profit Entities (Topic 958) Services Received from Personnel of an Affiliate Accounting Standards Update
CECL Is Coming Accounting Standards Update (ASU) 2016 …
www.nearman.comCECL Is Coming P.1 The New Lease Accounting P.2 League Conference Recap P.2 ACH Fraud Schemes 101 P.3 We have talked about CECL before, but there are new issues to discuss.
ソニー株式会社 有価証券報告書 FY2019 - Sony
www.sony.com5 2019年4月1日から、ソニーはリース会計基準を変更する会計基準アップデート（Accounting Standards Update、以下「ASU」）2016-02を適用しました。ソニーは、修正遡及法によってこのASUを適用しており、 比較年度の表示・開示を修正再表示していません。
Accounting Changes and Error Corrections (Topic 250) and ...
asc.fasb.org> Transition Related to Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments 326-10-65-1 The following represents the transition and effective date information related to Accounting Standards Update No. 2016-13, Financial Instruments—