FASB Archives

Mar 4
Genie in a bottle?
Okay,  I just couldn’t pass this one up.  The House passed legislation requiring the SEC to reduce the complexity in financial reporting.  Say what?
Continue Reading
Jan17
No delay for FIN 48
For those of you struggling with how to implement FIN 48 for this year’s audit – keep struggling.  Today, the FASB rejected any postponement.  So, tell me – how does that thumb in your eye feel? Continue Reading
Oct 4
Principles or pain?
Where are the principles if we need to have specific guidance such that the regulators create a rule for every accounting nuance that arises?  Let’s just hope that lease accounting isn’t made the guinea pig in this process. Continue Reading
Aug 3
Uncertain tax positions
For the benefit of those extremely few of you that won’t read the entire pronouncement, FIN 48 describes the recognition and measurement of uncertain tax positions. Continue Reading
Jul20
A giant leap for...
Now what do I do as an investor? The balance sheet shows a bunch of assets, some of which are real and some of which are leasehold interests. The real assets can be converted to cash, but not the leasehold interests Continue Reading
Mar 1
Whither off balance sheet financing?
Are we going to lose off balance sheet financing? Continue Reading
 


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