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- W4250488019 abstract "This chapter presents Accounting Standards Updates (ASUs) that are very specific in nature, many of which originated with the Emerging Issues Task Force. These ASUs typically deal with very specific transactions or industry-specific issues. The update of FASB ASU No. 2017-06, Plan Accounting was issued to improve the usefulness of the information reported to users of employee benefit plan financial statements and to provide clarity to preparers and auditors. The amendments in this update apply to reporting entities within the scope of FASB ASC 960, 962, or 965, Plan Accounting. All plans must present investments in master trusts in a single line item in the statement of net assets available for benefits. The update of FASB ASU No. 2017-08, Receivables Non refundable Fees and Other Costs was issued to amend the amortization period for certain purchased callable debt securities held at a premium." @default.
- W4250488019 created "2022-05-12" @default.
- W4250488019 date "2020-07-31" @default.
- W4250488019 modified "2023-09-26" @default.
- W4250488019 title "FASB Accounting Standards Updates – Narrow Issues" @default.
- W4250488019 doi "https://doi.org/10.1002/9781119757566.ch2" @default.
- W4250488019 hasPublicationYear "2020" @default.
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