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Materiality FASB

Jones Day

Are You Ready for "New GAAP" Revenue Recognition? SEC Disclosure Considerations

Jones Day on

"NEW GAAP" REVENUE RECOGNITION - In 2014, the U.S. Financial Accounting Standards Board ("FASB") issued new revenue standards under Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers...more

Allen Matkins

Materiality – “Shoulda, Coulda, Woulda?”

Allen Matkins on

John Jenkins recently took note of this letter from the SEC’s Office of Investor Advocate commenting on a proposal by the Financial Accounting Standards Board to amend the definition of “materiality” in Concepts Statement No....more

Lowndes

A New Year’s (Awaiting) Resolution - How FASB’s Change to “Materiality” Could Materially Change 2016

Lowndes on

As we close the books on the first chapter of our 2016 year, many investors cling to their New Year’s resolutions, hoping to make a material change that catalyzes a happy, healthy, and productive New Year. Yet it is a...more

Cooley LLP

Blog: SEC’s Investor Advisory Committee takes on FASB

Cooley LLP on

At Thursday’s meeting of the SEC’s Investor Advisory Committee, the Committee approved the submission of a comment letter urging FASB to reconsider its proposal to make changes to the concept of “materiality” embodied in...more

Cooley LLP

Blog: FASB Proposes Amendments Regarding The Concept Of “Materiality” In The Context Of Disclosure Requirements

Cooley LLP on

FASB has issued two exposure drafts as part of its disclosure framework project, which is intended facilitate clearer communication of GAAP information required in notes to financial statements. The two proposals are intended...more

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