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Kurt Oestriecher
Annual Accounting and Auditing Workshop
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Table of Contents
Guide
Pages
Страница 5
Страница 6
Chapter 1 FASB Accounting Standards Updates — Broad Issues Learning objective
FASB ASU No. 2016-15,
Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force)
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
When will this ASU be effective?
Knowledge check
FASB ASU No. 2016-16,
Income Taxes (Topic 740): Intra- Entity Transfers of Assets Other than Inventory
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
What is the effective date of this ASU?
FASB ASU No. 2016-18,
Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force)
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
When will this ASU be effective?
Knowledge check
FASB ASU No. 2017-01,
Clarifying the Definition of a Business (Topic 805)
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
When will this ASU be effective?
Knowledge check
FASB ASU No. 2017-04,
Intangibles— Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
When will this ASU be effective?
Knowledge check
FASB No. ASU 2017-05,
Other Income–Gains and Losses from Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
When will this ASU be effective?
FASB No. ASU 2017-07,
Compensation– Retirement Benefits (Topic 715): Improving the Presentation of Net Period Pension Cost and Net Periodic Postretirement Benefit Cost
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
When will this ASU be effective?
Knowledge check
FASB ASU No. 2018-02,
Income Statement— Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Comprehensive Income
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
When will this ASU be effective?
FASB ASU No. 2018-13,
Fair Value Measurement (Topic 820): Disclosure Framework–Changes to the Disclosure Requirements for Fair Value Measurement
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
When will this ASU be effective?
Knowledge check
FASB ASU No. 2018-17,
Consolidation Topic 810: Targeted Improvements to Related Party Guidance for Variable Interest Entities– Decision-Making Fees
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
When will this ASU be effective?
Transition
FASB ASU No 2019-03,
Not-for-Profit Entities Topic 958: Updating the Definition of Collections
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
What is the effective date of this ASU?
Knowledge check
FASB ASU No. 2019-06:
Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Non-for-Profit Entities
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this standard?
What is the effective date of this ASU?
FASB ASU No 2019-12,
Income Taxes Topic 740: Simplifying the Accounting for Income Taxes
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
What is the effective date of this ASU?
Summary
Chapter 2 FASB Accounting Standards Updates — Narrow Issues Learning objective
FASB ASU No. 2017-06,
Plan Accounting: Defined Benefit Plans (Topic 960), Defined Contribution Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting (a consensus of the Emerging Issues Task Force)
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
When will this ASU be effective?
FASB ASU No. 2017-08,
Receivables-Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
When will this ASU be effective?
Knowledge check
FASB ASU No. 2017-11
, Earnings Per Share (Topic 260), Distinguishing Liabilities From Equity (Topic 480), Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features, II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
What is the effective date of this ASU?
FASB ASU No. 2017-15,
Codification Improvements to Topic 995, U.S. Steamship Entities: Elimination of Topic 995
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
What is the effective date of this ASU?
FASB ASU No. 2018-12,
Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
Measurement of market risk benefits
Amortization of deferred acquisition costs
Disclosures
When will this ASU be effective?
FASB ASU No. 2018-14,
Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU? Disclosure requirements that were
added
as a result of this update:
Disclosure requirements that are
clarified
as a result of this update:
Disclosure requirements that were
removed
as a result of this update:
When will this ASU be effective?
Knowledge check
FASB ASU No. 2018-15,
Intangibles—Goodwill and Other—Internal Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU? Measurement issues
Presentation issues
When will this ASU be effective?
Transition
FASB ASU No. 2019-02,
Improvements to Accounting for Costs of Films and License Agreements for Program Materials
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
When will this ASU be effective?
FASB ASU No 2019-08,
Codification Improvements—Share-Based Consideration Payable to a Customer
Why was this ASU issued?
Who is affected by this ASU?
What are the main provisions of this ASU?
When will this ASU be effective?
Summary
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