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Investors Accounting Standards

Cooley LLP

FASB issues proposed ASU on segment reporting

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Last month, the FASB issued a proposed ASU on segment reporting. In its announcement, the FASB explained that investors find segment information to be critically important to understanding a company’s different business...more

Holland & Knight LLP

SEC Chief Accountant Lauds FASB for Engaging Investors, Stakeholders on Potential New Standards

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Paul Munter, acting chief accountant for the SEC's Office of the Chief Accountant, on Feb. 22, 2022, released a statement related to the Financial Accounting Standards Board's (FASB) effort to consult with investors and...more

Opportune LLP

Energy Private Equity Valuation In A COVID-19 World

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As private equity fund managers assess the economic impact of COVID-19, developing reliable valuation processes and procedures for their investments will ensure transparency to regulators and investors....more

Bass, Berry & Sims PLC

SEC Staff Comments on Boeing’s 737 MAX Contingency Disclosure

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Given the high profile nature of Boeing’s ongoing saga with the grounding of its 737 MAX aircraft, perhaps it should come as no surprise that the Securities Exchange Commission (SEC) Staff was particularly focused on the...more

Dechert LLP

Beany & CECL

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Beany & Cecil was a cartoon. The Current Expected Credit Loss accounting rules, better known as CECL, which the FASB is insisting will go into effect at the beginning of next year for publicly traded banks and lenders and a...more

Jones Day

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

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"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

Robins Kaplan LLP

Your daily dose of financial news The Brief – 4.25.16

Robins Kaplan LLP on

This weekend’s Fair Game pulled out the old slide rule and got mathy on us, looking at the proliferation of companies these days reporting results “not based on generally accepted accounting principles” in an effort to “steer...more

Mintz - Real Estate, Construction &...

FASB Lease Accounting Changes

The Financial Accounting Standards Board (FASB) is expected to finalize new lease accounting standards (“Standards”) within the coming months which will have very real consequences for owners and lessees alike. Under current...more

Lowndes

A New Year's (Awaiting) Resolution

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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

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