News & Analysis as of

IASB

Franchisors: New Accounting Rules Will Significantly Impact Revenue Recognition

by Lewitt Hackman on

An updated rule issued by the Financial Accounting Standards Board (FASB) will change when most franchisors may recognize revenue on their balance sheets from the collection of initial franchise fees....more

SEC Improves Usability of Registration Statements and Reports

by Smith Anderson on

On March 1, 2017, the Securities and Exchange Commission (SEC) took a number of actions that will impact the filings that public companies make on EDGAR: ..Exhibit Hyperlinks: The SEC adopted final rules that require...more

Global Accounting Standards

The Chair of the Securities and Exchange Commission Mary Jo White recently commented on the significance of high-quality accounting standards. The speech noted the need to support continued work toward the globally accepted...more

The New Lease Accounting Rules - Implications for Financing Agreements

by Ropes & Gray LLP on

New updates to accounting standards issued by the Financial Accounting Standards Board (“FASB”) on February 25, 2016 and by the International Accounting Standards Board (“IASB”) on January 13, 2016 will dramatically change...more

New accounting standard, IFRS 16 Leases — impact on facility agreements

by White & Case LLP on

On 13 January 2016, the International Accounting Standards Board (IASB) published a new accounting standard relating to the accounting treatment of leases?IFRS 16 Leases. The new accounting standard will take effect from 1...more

CSA re: Non-GAAP, TSX NCIB FAQs and Other Acronyms

Recently, the CSA (Canadian Securities Administrators) released revised guidelines regarding the disclosure of non-GAAP (generally accepted accounting principles) financial measures and the TSX (Toronto Stock Exchange)...more

It’s Annual Report Time—Helpful Tips for the Preparation of 2015 Form 20-F

by Shearman & Sterling LLP on

It is that time of the year for a large number of non-US companies to prepare their annual reports on Form 20-F. For companies with a calendar year-end, the Form 20-Fs must be filed with the US Securities and Exchange...more

West Coast Real Estate Update: Jan. 2016 #3

by Holland & Knight LLP on

Reporting Leases on the Balance Sheet - The International Accounting Standards Board (IASB) announced on Jan. 13, 2016, a new ­– and materially different – manner of accounting for leases. The new standard, IFRS 16...more

European Commission Publishes Action Plan on Building Capital Markets Union

by Morgan Lewis on

The CMU is intended to strengthen access to public markets in the European Union, particularly for small- and medium-sized enterprises (SMEs). On 30 September, the European Commission (EC) published its action plan...more

Illinois Supreme Court Says School District’s Subject to Municipal Zoning

by Franczek Radelet P.C. on

On September 24, 2015, the Illinois Supreme Court reaffirmed the adage that “a picture is worth a thousand words” in holding that Community High School District No. 155’s bleacher construction project is subject to and must...more

The Financial Report - Volume 4, No. 6 • March 2015 (Global)

by DLA Piper on

OSC Investor Advisory Panel annual report. The Ontario Securities Commission (OSC) Investor Advisory Panel submitted its 2013-14 annual report. The report summarizes the Panel’s current activities and priorities as well...more

ISS Releases Four Sets of FAQs, Glass Lewis Provides an Update, and FASB and IASB Make Certain Decisions Relevant to Equity...

by Morgan Lewis on

Proxy advisory firms Institutional Shareholder Services (ISS) and Glass Lewis have both released updates to their policies that outline how they will form recommendations to shareholders on how they should vote on governance,...more

New Revenue Recognition Standard Will Likely Affect Most Companies and Require Pre-Adoption Planning

by Morgan Lewis on

U.S. companies will need to comply with a new converged revenue recognition standard that the FASB and the International Accounting Standards Board (IASB) issued on May 28. The converged standard—which applies to fiscal years...more

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