Our FRD publication on income taxes has been updated to provide enhancements to our interpretive guidance in several areas. Refer to Appendix D of the publication for a summary of important changes.

Sep 26, 2024 · This edition of our Financial reporting developments (FRD) publication on an issuer’s accounting for debt and equity financings reflects the amendments issued in Accounting Standards Update (ASU) 2020-061 by the Financial Accounting Standards Board (FASB or Board). ASU 2020-06 eliminates the beneficial

Jul 25, 2024 · Our Financial reporting developments (FRD) publication includes excerpts from and references to the Codification, interpretive guidance and examples and is intended to help you understand the financial reporting issues associated with derivatives instruments, including the application of hedge accounting

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Join us for EY’s refreshed Financial Reporting Developments series. To provide more timely updates, we’re introducing a spring session, where we’ll cover the s latest financial reporting updates, recent technical issues and other current events. Our sessions for public companies in English and French are listed below.

EY has updated its Financial reporting developments (FRD) publication on income taxes. The updated publication reflects ASU 2019-12, Simplifying the Accounting for Income Taxes. It also clarifies and enhances interpretive guidance in several areas.

A virtual newsstand of US technical accounting guidance and financial reporting thought leadership produced by the EY US Professional Practice Group.

Sep 28, 2023 · Our Financial reporting developments (FRD) publication, Derivatives and hedging, has been updated to reflect recent standard-setting activity and to enhance and clarify our interpretative guidance. Refer to Appendix E of the publication for a …

EY’s financial reporting developments series. Please register by completing the form below. Once registered, you will receive a confirmation email containing a link to the event homepage. There, you can conveniently add all the sessions you wish to participate into your calendar.

EY: Leases FRD (Aug 2020, 361 pages) Know about a great resource we missed? Drop us a note with a link to the publication and describe what you've found useful in it.