Significant Accounting & Reporting Matters Q4 2015

January 2016

Issued on a quarterly basis, the Significant Accounting and Reporting Matters Guide provides a brief digest of final and proposed financial accounting standards. This guide is designed to help audit committees, boards and financial executives keep up to date on the latest corporate governance and financial reporting developments.

Highlighted in this issue:
  • Financial accounting headlines, including:
    • FASB Simplifies Balance Sheet Presentation of Income Taxes
    • FASB Proposes to Amend the Definition of a Business
  • SEC & PCAOB highlights, including:
    • FAST Act Amends SEC Reporting Requirements
    • SEC Adopts Regulation Crowdfunding
    • And more!