The FASB has issued a proposed Accounting Standards Update (ASU), which specifies that an operating entity should not account for a service concession arrangement within the scope of this proposed Update as a lease in accordance with ASC Topic 840.
The FASB has issued a proposed Accounting Standards Update (ASU), which seeks to clarify the determination of the time at which a creditor is considered to have received physical possession of the collateralized real estate property in an in substance …
The FASB has issued a proposed Accounting Standards Update (ASU), which seeks to clarify the determination of the time at which a creditor is considered to have received physical possession of the collateralized real estate property in an in substance …
The Foreign Secretary has welcomed US Secretary Kerry’s announcement that Israel and the Palestinians reached agreement on basis for resuming talks.
The European Financial Reporting Advisory Group (EFRAG) has released a new issue of its EFRAG Update newsletter summarising the discussions held at the EFRAG TEG meetings of 4 and 15-17 July 2013 and EFRAG TEG conference call held on 26 June 2013.