SEC on Availability of FASB Implementation Guides

Posted on Thursday, March 26, 2020

The SEC announced the availability of FASB Implementation Guides covering the following topics:

1. Accounting Changes
2. Financing Receivable and Current Expected Credit Loss Disclosures
3. Insurance—Long-Duration Contracts
4. Leases under Topic 842
5. Retirement Benefits—Phase 3
6. Revenue from Contracts with Customers (Including Statement Presentation of Revenue and Cost of Revenue)

Read the announcement.

Access the guides.