The SEC announced the availability of FASB Implementation Guides covering the following topics:
- Accounting Changes
- Financing Receivable and Current Expected Credit Loss Disclosures
- Insurance—Long-Duration Contracts
- Leases under Topic 842
- Retirement Benefits—Phase 3
- Revenue from Contracts with Customers (Including Statement Presentation of Revenue and Cost of Revenue)
Read the announcement.
Access the guides.
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Public Review for Version 30 of DQC Rules
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