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Mind the GAAP comments on FASB’s Materiality Proposals

by Mind the GAAP | Dec 5, 2015 | Financial Statement Presentation

We are generally supportive of the Proposed ASU.  Each reporting entity is unique and should be allowed to exercise discretion in determining which disclosures are most meaningful and relevant for the primary users of its financial statements…

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In Brief vol. 17 EITF’s Proposed Classification of Certain Cash Receipts and Cash Payments

by Mind the GAAP | Nov 28, 2015 | Financial Statement Presentation

At its November 2015 meeting, the FASB’s Emerging Issues Task Force (EITF) reached tentative conclusions on eight of the nine issues relating to the classification of certain cash receipts and payments on the statement of cash flows…

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Two Minute Roundup vol. 11 (FASB Simplification Efforts)

by Mind the GAAP | May 20, 2015 | Financial Statement Presentation

In 2014, the FASB commenced a project to reduce cost and complexity in financial reporting. The goal was to make targeted simplifications to certain accounting rules…

https://mindthegaap.com/wp-content/uploads/2016/07/Two_Min_Roundup_vol_11_FASB_Simplification_Efforts_web.mp3

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Recent Posts

  • Mind the GAAP Issues Joint Comment Letter on the FASB’s Proposed Practical Expedient for Nonpublic Franchisors

    November 5, 2020
  • Mind the GAAP and Wipfli Comment on Proposed Changes to the Definitions of Assets and Revenue

    October 21, 2020
  • FASB Considers Simplifying the Accounting for Partial Lease Terminations

    October 16, 2020
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    March 31, 2020
  • Mind the GAAP issues joint comment letter on the FASB’s Debt/Equity Simplification Proposals

    October 7, 2019

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