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Search results with tag "Accounting standards update"

Interest—Imputation of Interest (Subtopic 835-30)

Interest—Imputation of Interest (Subtopic 835-30)

asc.fasb.org

The 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.

  Standards, Update, Accounting, Accounting standards, Accounting standards update

ASC 842, Leases: February 2021 Update - BKD

ASC 842, Leases: February 2021 Update - BKD

www.bkd.com

The 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,

  Standards, Update, February, Accounting, 2012, Accounting standards, Lease, Asc 842, Accounting standards update, February 2021 update

Financial Instruments—Credit Losses (Topic 326)

Financial Instruments—Credit Losses (Topic 326)

asc.fasb.org

The amendments in this Update retain many of the disclosure amendments in Accounting Standards Update No. 2010-20, Receivables (Topic 310): Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses, updated to reflect the change from an incurred loss methodology to an expected credit loss methodology.

  Standards, Update, Accounting, Accounting standards update

Not-for-Profit Entities (Topic 958) - fasb.org

Not-for-Profit Entities (Topic 958) - fasb.org

www.fasb.org

An 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

  Standards, Update, Accounting, Accounting standards, Basf, Accounting standards update

CECL Is Coming Accounting Standards Update (ASU) 2016 …

CECL Is Coming Accounting Standards Update (ASU) 2016 …

www.nearman.com

CECL 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.

  Standards, Update, Accounting, Accounting standards update

ソニー株式会社 有価証券報告書 FY2019 - Sony

ソニー株式会社 有価証券報告書 FY2019 - Sony

www.sony.com

5 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。

  2016, Standards, Update, Accounting, Sony, Accounting standards update

Not-for-Profit Entities (Topic 958) - FASB

Not-for-Profit Entities (Topic 958) - FASB

asc.fasb.org

Accounting Standards Update 2016-14 Not-for-Profit Entities (Topic 958) Presentation of Financial Statements of Not-for-Profit Entities August 2016

  Standards, Update, Topics, Accounting, Profits, Entities, Not for profit entities, Topic 958, Accounting standards update

Accounting Changes and Error Corrections (Topic 250) and ...

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—

  2016, Standards, Update, Accounting, Accounting standards update

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