FASB Related Content

FASB Reschedules Roundtable on Lease Accounting Standard Implementation

The Financial Accounting Standards Board rescheduled the date of its public roundtable discussion on the implementation of its accounting standard on leases. The virtual roundtable will take place on Friday, Sept. 18, 2020, in two sessions. read more

ELFA Webinar: Accounting Insights for COVID-19 Lease & Loan Modifications

ELFA’s webinar addressed modification accounting, application of FASB COVID-19 related relief and operational considerations when modifying contracts. read more

FASB Webcast Registration Opens for Private Companies, Non Profits

Registration is open for the upcoming FASB webcast that will provide a semi-annual update on standard-setting activities pertaining to private companies and not-for-profit organizations. read more

FASB Extends Deadline for New Accounting Rules

The Wall Street Journal reported that the FASB extended the time to implement new accounting rules for some private companies and non-profits. read more

ELFA Submits Comment Letter to FASB

ELFA submitted a comment letter to the FASB supporting a one-year effective date delay for certain stakeholders applying leases and revenue recognition guidance. read more

FASB Issues Lease Accounting Q&A, Postpones Roundtable During COVID-19

The Financial Accounting Standards Board staff issued a Q&A document to address stakeholder questions on the application of the lease accounting guidance for concessions related to COVID-19. read more

FASB to Delay Leases Standard for Some Private Companies & Non-Profits

FASB will issue a proposal to provide certain private companies and not-for-profit organizations with an optional, one-year effective date delay of the leases standard. read more

FASB to Address Standard-Setting Issues During COVID-19 Pandemic

The Financial Accounting Standards Board will discuss plans to support stakeholders as they navigate the impact of the pandemic at its April meeting. read more

Regulators Offer Guidance for Troubled Debt Restructurings

The Fed, FDIC, NCUA, OCC, CFPB and state banking regulators issued an interagency statement for financial institutions working with borrowers affected by the coronavirus. FASB concurs with the approach. read more

FASB Issues Guidance for LIBOR Transition

The Financial Accounting Standards Board issued an Accounting Standards Update that provides temporary optional guidance to ease the potential burden in accounting for reference rate reform. read more

FASB Postpones Leases Roundtable to May 18, 2020

The Financial Accounting Standards Board postponed the date of its public roundtable discussion on the implementation of its accounting standard on leases. read more

FASB Issues Narrow-Scope Improvements to Financial Instruments Guidance

The FASB issued an Accounting Standards Update that makes narrow-scope improvements to various aspects of the financial instruments guidance. read more

FASB to Host Public Leases Roundtable to Discuss Implementation Experiences

The Financial Accounting Standards Board scheduled a public roundtable discussion on April 9 to discuss the implementation of its accounting standard on leases. read more

FASB Issues Accounting Standards Update

The FASB issued an accounting standards update that clarified the interaction between accounting standards related to equity securities, equity method investments, and certain derivatives. read more

FASB Chairman Faces House Subcommittee on CECL’s Economic Impact

The Wall Street Journal reported that a house subcommittee interrogated FASB Chairman Russell Golden on the credit-loss standard’s potential impact on the economy. read more

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