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FASB Approves Proposed Effective Date Delays

FASB Approves Proposed Effective Date Delays Earlier this month the Financial Accounting Standards Board (FASB) approved its August 2019 proposal to delay the effective dates on key standards for private companies, not-for-profits, and certain small public companies....

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PROPOSED RELIANCE REGS ADDRESS RECEIPT OF ADVANCE PAYMENTS

Advance Payments for Goods, Services, and Other Items IRS has issued proposed reliance regs regarding the timing of income inclusion under Code Sec. 451 of advance payments for goods, services, and certain other items. The proposed regs reflect changes made by the Tax...

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