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Advanced Accounting & Reporting for SEC Professionals Workshop 2016
Chair(s):
Larry P. Schumann, George M. Wilson
Practice Area:
Accounting
Published:
Jun 2016
ISBN:
N/A
PLI Item #:
153382
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Table of Contents
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Front Matter
Faculty Bios
Table of Contents
Chapter 1. KPMG LLP, Executive Accounting Update—Lessees: New Lease Accounting Standard, Overview of the New Lease Accounting Standard for Lessees
Chapter 2. PwC, In the Loop, Lessor Accounting: How the New Lease and Revenue Standards Interact (PwC US; March 2016)
Chapter 3. KPMG LLP, Executive Accounting Update—New Revenue Recognition Standard, Overview of the New Revenue Recognition Standard
Chapter 4. KPMG LLP, Executive Accounting Update—New Revenue Recognition Standard, Consumer Products
Chapter 5. PwC, Point of View, Preparing for the New Revenue Standard—Are You Ready? (PwC US; December 2015)
Chapter 6. EY, To the Point, FASB Votes to Finalize Narrow-Scope Amendments and Practical Expedients for Its Revenue Standard, No. 2016-05 (February 11, 2016)
Chapter 7. FASB, FASB Accounting Standards Update 2016-08: Revenue from Contracts with Customers (Topic 606), Principal versus Agent Considerations (Reporting Revenue Gross versus Net) (March 2016) (Summary: pages 1–4)
Chapter 8. EY, To the Point, FASB Issues Amendments to the Principal versus Agent Guidance in Its New Revenue Standard, No. 2016-12 (March 18, 2016)
Chapter 9. FASB, FASB Accounting Standards Update 2014-15: Presentation of Financial Statements—Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (August 2014) (Summary: pages 1–4)
Chapter 10. FASB, FASB Accounting Standards Update 2014-08: Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360), Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity (April 2014) (Summary: pages 1–7)
Chapter 11. PwC, In Depth, Pushdown Accounting Now Optional—New Guidance Applicable to All Companies, No. US2014-08 (PwC US; December 5, 2014)
Chapter 12. PwC, In Depth, New Consolidation Standard—Updated Insights, No. US2015-08 (PwC US; April 29, 2015; Revised January 19, 2016)
Chapter 13. KPMG LLP, Defining Issues, EITF Reaches Final Consensus on Three Issues, No.15-53 (November 2015)
Chapter 14. EY, To the Point, FASB Develops a Model to Recognize Breakage for Certain Prepaid Stored-Value Products, No. 2016-08 (March 9, 2016)
Chapter 15. FASB, Accounting Standards Update 2016-04: Liabilities—Extinguishments of Liabilities (Subtopic 405-20), Recognition of Breakage for Certain Prepaid Stored-Value Products (March 2016) (Summary: pages 1–2)
Chapter 16. PwC, In Brief, FASB Removes Concept of Extraordinary, Retains Guidance on Unusual Items, No. US2015-01 (PwC US; January 12, 2015)
Chapter 17. PwC, In Brief, SEC Weighs in on Treatment of Costs Related to Revolving Debt Arrangements, No. US2015-18 (PwC US; June 19, 2015)
Chapter 18. PwC, In Brief, FASB Issues a Final Standard to Simplify the Presentation of Debt Issuance Costs, No. US2015-10 (PwC US; April 8, 2015)
Chapter 19. FASB, FASB Accounting Standards Update 2015-17: Income Taxes (Topic 740), Balance Sheet Classification of Deferred Taxes (November 2015) (Summary: pages 1–2)
Chapter 20. EY, To the Point, FASB Moves Closer to Issuing a Proposal on Income Tax Disclosures, No. 2016-14 (March 31, 2016)
Chapter 21. PwC, In Brief, Fair Value Disclosures: FASB Proposes Improvements, No. US2015-40 (PwC US; December 7, 2015)
Chapter 22. KPMG LLP, Issues in Perspective, Simplifying Accounting Is Complicated (March 2016)
Chapter 23. FASB, FASB Accounting Standards Update 2015-04: Compensation—Retirement Benefits (Topic 715), Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets (April 2015) (Summary: pages 1–2)
Chapter 24. FASB, FASB Accounting Standards Update 2015-11: Inventory (Topic 330), Simplifying the Measurement of Inventory (July 2015) (Summary: pages 1–2)
Chapter 25. FASB, FASB Accounting Standards Update 2015-16: Business Combinations (Topic 805), Simplifying the Accounting for Measurement-Period Adjustments (September 2015) (Summary: pages 1–2)
Chapter 26. EY, Technical Line, A Closer Look at the New Guidance on Classifying and Measuring Financial Instruments, No. 2016-02 (March 3, 2016)
Chapter 27. EY, To the Point, FASB Eliminates Retrospective Application of Equity Method, No. 2016-11 (March 16, 2016)
Chapter 28. EY, EITF Update, March 2016 Meeting Highlights (March 2016)
Chapter 29. KPMG LLP, Defining Issues: FASB Simplifies Accounting for Share-Based Payments, No. 16-11 (April 2016)
Chapter 30. FASB, Accounting for Financial Instruments: Impairment, Tentative Board Decisions to Date During Redeliberations (December 22, 2015)
Chapter 31. Deloitte, Accounting Journal Entry, Financial Instruments—FASB Continues Redeliberations Related to Credit Impairment
Chapter 32. PwC, In Depth, AICPA Conference—Highlights of the 2015 AICPA National Conference on Current SEC and PCAOB Developments, No. US2015-13 (PwC US; December 14, 2015)
Chapter 33. PCAOB, Improving the Transparency of Audits: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form and Related Amendments to Auditing Standards, Release No. 2015-008 (December 15, 2015) (pages 1–6)
Chapter 34. PwC, In Brief, Dodd-Frank Clawback Rule: Recovery of Erroneously Awarded Compensation, No. US2015-23 (PwC US; July 7, 2015)
Chapter 35. U.S. Securities and Exchange Commission, What’s New in the Division of Corporation Finance (March 2016)
Chapter 36. Division of Corporation Finance, Financial Reporting Manual (updated as of March 17, 2016) (Table of Contents)
Chapter 37. Deloitte, Turbulent Times, Financial Reporting Implications Related to Regions Experiencing Economic Struggles, Financial Reporting Alert 15-2 (Originally issued July 20, 2015; Updated September 28, 2015)
Chapter 38. Deloitte, SEC Comment Letters—Including Industry Insights: What “Edgar” Told Us, Ninth Edition (October 2015) (pages i–ix)
Chapter 39. EY, Technical Line, 2015 Trends in SEC Comment Letters, No. 2015-10 (September 24, 2015)
Chapter 40. EY, Financial Reporting Briefs: What You Need to Know About This Quarter’s Accounting, Financial Reporting and Other Developments (March 2016)
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