Company December 31 2014 AEP $ 88.5 APCo 21.6 1&M 7.8
31 déc. 2014 effective for annual periods beginning after December 15 2016 with early adoption permitted. Management adopted ASU 2015-17.
FASB ISSUES ASU TO SIMPLIFY THE BALANCE SHEET
31 déc. 2015 FASB ISSUES ASU TO SIMPLIFY THE BALANCE SHEET ... The FASB recently issued ASU 2015-17 as part of its ... Early adoption is permitted.
FINANCIAL STATEMENTS - ICE Clear Europe Limited - Years
24 févr. 2016 ASU 2015-17 will be effective on a retrospective basis for annual reporting periods beginning after December 15 2016
2015 real estate industry update
12 déc. 2015 Early adoption permitted (not linked to revenue or any other standards) ... ASU 2015-17 Balance Sheet Classification of Deferred Taxes.
Quarterly Accounting Roundup: Year in Review — 2017
13 déc. 2017 Early adoption is permitted including adoption in any interim period. The ASU's amendments should be applied prospectively to awards ...
Valencia Water Company
early adopted ASU 2015-17 as of December 31 2015
US GAAP versus IFRS - EY
23 févr. 2018 After the adoption of ASU 2015-17 all ... amendment. However
29Z016
26 févr. 2016 In November 2015 the FASB issued ASU 2015-17
Accounting Roundup
31 mai 2017 related to adoption of the new revenue recognition standard (ASU 2014-09). ... Early application is encouraged if Statement 74 has been.
AT&T INC. FINANCIAL REVIEW 2015
18 févr. 2016 ... been adjusted to reflect our change in accounting for customer fulfillment costs and the early adoption of ASU 2015-03 and ASU 2015-17.
Quarterly Accounting Roundup
by Magnus Orrell and Joseph Renouf, Deloitte & Touche LLPTo our clients, colleagues, and other friends:
Welcome to Quarterly Accounting Roundup: Year in Review - 2017. Notable standards issued by the FASB in 2017 include Accounting Standards Updates (ASUs) that: transition requirements for land easements and (2) make a number of te chnical corrections and improvements to the standard. Further, at its November 29, 2017, mee ting, the Board implementing the standard. In This IssueAccounting Newly
Accounting Newly
Accounting Other
Regulatory and
Appendix B: Current
Appendix C: New
Year in Review - 2017
2 disclosures. other organizations provided updates on new developments, regulations, a nd current auditor reporting model.ȇHeads Up.
contracts standard, IFRS 17, which supersedes IFRS 4 and establishes pri nciples for the recognition, measurement, presentation, and disclosure of these contract s. Brexit also continues to grab headlines, as entities continue to assess the potential implicat ions of the United Quarterly Accounting Roundup: Year in Review - 2017ȴ developments, proposed guidance is not included. For more information ab out earlier proposals, please see issues of Quarterly Accounting Roundupȴ occurred in the fourth quarter, including updates to previously reported topics, or that were not addressed in previous 2017 issues of Quarterly Accounting Roundup covered in previous issues. We value your feedback and would appreciate any comments you may have onQuarterly
Accounting Roundup
ȇ or Twitter
feed or to Weekly Roundup publications related to U.S. and international accounting topics. You ma y also wish to consider attending one or more of our Dbriefs for updates on important the for a comprehensive online library guidance and publications. 3Featured Deloitte Publications
A Roadmap to Accounting for Income Taxes (updated) - This Roadmap provides ASC 740 and IFRSs. In this updated edition, new guidance has been added, examples related to some of the guidance from the previous edition have been adde d or improve its clarity. A Roadmap to Accounting for Contracts on an Entity's Own Equity (updated) - The into and interpretations of how to apply it in practice. For ease of ref erence, we have A Roadmap to Reporting Discontinued Operations (updated) - This Roadmap provides A Roadmap to Accounting for Share-Based Payment Awards (Upon Adoption o f literature (e.g., ASC 260 and ASC 805). A Roadmap to Non-GAAP Financial Measures (updated) - This Roadmap is intended toA Roadmap to Segment Reportingȃȇ
into and interpretations of the guidance in ASC 280. A Roadmap to Accounting for Asset Acquisitions (new) - This Roadmap provides A Roadmap to Applying the New Revenue Recognition Standard (updated) - This since publication of the 2016 edition of this Roadmap. Appendix I of theRoadmap
summarizes the changes made in the 2017 edition. SEC Comment Letters - Including Industry Insights; (2) Heads Up newsletters on implementation to bring targeted improvements to hedge accounting (), and FAQs regarding ȇ); and (3) Financial Reporting Alert newsletters 4Business Combinations
All entities.
The FASB issued
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a business in ASC 805. 2 The FASB issued the ASU in response to stakeholder feedback thatFRVWHI4FLHQW
ȇHeads Up and A Roadmap to Accounting for
Asset Acquisitions.
Compensation
All entities.
The FASB issued
3 on May 10, 2017, to amend the scope of entities. ȇHeads Up and A Roadmap to Accounting for Share-Based Payment Awards
1ȴȇȊFASB
3In This Section
o o o o o o o on Derecognition o o o o 5All entities.
4 which was issued on March 10, 2017, amends the requirements in ASC 715 related to the income statement presentation of the component s of net periodicRWKHUFRPSRQHQWV
and present it with other current compensation costs for related employe es in the income statement and (2) present the other components elsewhere in the income statement and outside of income from operations if such a subtotal is presented. The ASU also requires
entities to disclose the income statement lines that contain the other c omponents if they are not presented on appropriately described separate lines. issued or made available for issuance (i.e., an entity should early ado pt the amendmentsȇFinancial Reporting Alert and March 14, 2017,
Heads Up
Financial Instruments
All entities.
The FASB issued
5 on January 5, 2016, to amend the guidance in instruments. 4 Improving the Presentation of Net Periodic Pension Cost and Net Periodic Recognition and Measurement of Financial Assets and Financial Liabilitie s.International
o oInterpretation on
o o 6 or have not been made available for issuance with respect to the followi ng changes made toASC 825:
separately in other comprehensive income.ȇHeads Up.
Stored-Value Products
All entities.
The FASB issued
6 on March 16, 2016, in response to a consensus "in proportion to the pattern of rights expected to be exercised" by the product holder to subsequently occur. That is, an entity would not recognize breakage imme diately but rather expected breakage would be recognized when the likelihood becomes remote that the holder will exercise its remaining rights. beginning of the annual period of adoption or (2) a full retrospective transition approach.ȇHeads Up.
- a consensus of 7Income Taxes
All entities.
The FASB issued
7 particularly those involving intellectual property. statements have been issued. If an entity chooses to early adopt the ame ndments in the ASU,ȇHeads Up and A Roadmap to Accounting for
Income Taxes.
All entities.
The FASB issued
8 on February 22, 2017, to clarify the scope of the amended). The FASB issued the ASU in response to stakeholder feedback i ndicating that (1) is confusing and complex and does not specify how a partial sales transa ction should be accounted for or which model entities should apply.15, 2018, and interim reporting periods within annual reporting periods
beginning after adopt ASC 606 (and vice versa). Clarifying the Scope of Asset Derecognition Guidance and Accounting forPartial Sales
8ȇHeads Up and A Roadmap to Applying the
New Revenue Recognition Standard.
All entities.
28, 2014. The standard, issued as
9 by the FASB and as Ζ 10 by the IASB, outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recogn ition guidance, The core principle of the revenue model is that an entity recognizes revenue to depict consideration to which the entity expects to be entitled in exchange for those goods or services." In applying the revenue model to contracts within its scop e, an entity will: The FASB has also released the following additional ASUs to amend certai n provisions of ASU 11 (issued November 22, 2017) - Amends various paragraphs in ASC220 (on reporting comprehensive income in the income statement), ASC 6
05 (on
revenue recognition), and ASC 606 (on revenue from contracts with cust omers) thatTopic 13
12 ) as a result of and adding ASC 13 14 minor changes and enhancements) to the new revenue standard on various topics. 15 sales tax and other similar taxes collected from customers, (3) noncas h consideration, technical correction.Revenue From Contracts With Customers.
10Revenue From Contracts With Customers.
11 Income Statement - Reporting Comprehensive Income (Topic 220), Reve nue Recognition (Topic 605), and Revenue From Contracts With Customers (T opic 606). 12 13 14 Technical Corrections and Improvements to Topic 606, Revenue From Contracts WithCustomers.
15 9 16 from the ȴ including (1) revenue and expense recognition for freight services in process (ASC 17 (issued April 14, 2016) - Amends certain aspects of the new revenu e 18 192016, including interim reporting periods within those annual periods.
adopt the standard as of the following: periods. within annual reporting periods beginning one year after the annual repo rting period in which the new standard is initially applied. the guidance in the ASU:Full retrospective application
- Retrospective application would take into account the requirements in ASC 250 (with certain practical expedients). balance of retained earnings . . . of the annual reporting period that i ncludes the date approach, the guidance in the ASU is only applied to existing contracts (those for which the entity has remaining performance obligations) as of, and new contracts after, the date of initial application. The ASU is not applied to contra cts that were 16 17 Identifying Performance Obligations and Licensing. 18 19 10ȇA Roadmap to Applying
the New Revenue Recognition Standard and the ; ;Heads Up newsletters. For more information
Focus newsletters.All entities.
The FASB issued
20 in practice in how an operating entity determines the customer of the op eration services for the operation services in all cases for those arrangements." The amen dments also allow for a this customer determination." permitted.ȇEITF Snapshot.
All entities.
The FASB issued
21is permitted for all entities, which must apply the guidance retrospecti vely to all periods presented.
ȇHeads Up and A Roadmap to the
Preparation of the Statement of Cash Flows.
20Operation Services
21Restricted CashȃΖ
11All entities.
The FASB issued
22apply the guidance retrospectively to all periods presented but may appl y it prospectively if retrospective application would be impracticable.
ȇHeads Up and A Roadmap to the Preparation of
the Statement of Cash Flows.International
23on July 24, 2014, marking the completion 24
The impairment, as well as hedge accounting. In addition, unlike IAS 39, und er which impairment is based on incurred losses, the new impairment model in IFRS 9 (2014) is based on expected 25
receivables, and contract assets. However, note that on September 12, 2016, the IASB published amendments 26
to its insurance contracts standard, IFRS 4, 27
of IFRS 9 and its new insurance contracts standard, IFRS 17, 28
which will supersede IFRS 4. The amendment provides entities that meet a criterion for engaging in predom inantly insurance activities with the option to continue current IFRS accounting and to de fer the application of IFRS 9 until the earlier of the application of the new insurance standar d or periods beginning on or after January 1, 2021. Separately, the amendment gives all entitie s with contracts within
ȇHeads Up and , and
, IFRS in Focus newsletters. 22ȴ - a consensus of the
23Financial Instruments.
24Financial Instruments: Recognition and Measurement. 25
Ζ Financial Instruments Ζ Insurance Contracts - amendments to IFRS 4. 27
Insurance Contracts.
28Insurance Contracts.
12The IASB published IFRIC 22
29the IFRS Interpretations Committee to clarify the accounting for transac tions that include the receipt or payment of advance consideration in a foreign currency. T he interpretation is being issued to reduce diversity in practice related to the exchange rat e used when an entity reports transactions that are denominated in a foreign currency in accor dance with IAS 21 30
in circumstances in which consideration is received or paid before the rela ted asset, expense, or income is recognized. early adoption is permitted.
ȇIFRS in Focus.
The IASB released amendments
31to IFRS 2 32
on June 20, 2016. The amendments withholding tax obligations.
ȇIFRS in Focus.
The IASB issued amendments
3340
34
investment property when, and only when, there is a change in use." T he amendments further property does not provide evidence of a change in use." 29
Foreign Currency Transactions and Advance Consideration. 30
31
ȴ - amendments to IFRS 2.
3233
Transfers of Investment Property - amendments to IAS 40. 34
Investment Property.
13ȇIFRS in Focus.
14Accounting - Newly Issued Standards
Consolidation
35which amends the partnership."
ȇHeads Up.
36following: single line item. the plan.
ȇEITF Snapshot.
3536
Issues Task Force.
In This Section
o oReporting
o o on Callable Debt oHedge Accounting
oHedge Accounting
o oInternational
o o oInterpretation
on Uncertain Tax o 15Financial Instruments
All entities.
37which makes limited changes provisions and (2) the readability of the guidance in ASC 480 on disti nguishing liabilities from statements have not yet been issued or have not been made available for issuance. ȇHeads Up; A Roadmap to Accounting for Contracts on an Entity's Own Equity; and A Roadmap to Distinguishing Liabilities From Equity. Also see the
FASB Issues Guidance on Callable Debt Securities
All entities.
38which is intended to enhance "the accounting for the amortization of premiums for purchased callab le debt securities." securities purchased at a premium by requiring that the premium be amort ized to the earliest excludes certain callable debt securities from consideration of early re payment of principal even if the holder is certain that the call will be exercised."
ȇHeads Up.
37(Part I) Accounting for Certain Financial Instruments With Down Round
Features,
38Premium Amortization on Purchased Callable Debt Securities. 16
All entities.
39which removes the requirement to compare the implied fair value of goodwill with its carry ing amount as part of step 2 of the goodwill impairment test. As a result, under the ASU, " an entity should perform its annual, or interim, goodwill impairment test by comparing the fair v alue of a reporting recognized should not exceed the total amount of goodwill allocated to t hat reporting unit."
In addition, the ASU:
for goodwill impairment. goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss, if applicable." dates: testing dates after January 1, 2017.quotesdbs_dbs14.pdfusesText_20[PDF] asu no. 2015-17
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