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  1. www.dca.ca.gov › cba › aboutCALIFORNIA BOARD OF ACCOUNTANCY REGULATIONS

    Jul 17, 2024 · § 2.8. Definition of Satisfactory Evidence. For the purposes of this division, satisfactory evidence of educational qualifications for examination and licensure shall take the form of certified transcripts of the applicant's

  2. www.ifrs.org › content › damProperty, Plant and Equipment IAS 16 - IFRS

    accounting for property, plant and equipment are the recognition of the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be recognised in relation to them.

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  3. www.wipfli.com › insights › articlesAll 10 of the FASB’s 2021 Accounting Standard Updates - Wipfli

    • Melanie Ott
    • mott@wipfli.com
    • ASU 2021-01 — Reference Rate Reform (Topic 848) Scope clarification. The FASB issued ASU 2020-04, Reference Rate Reform, in March 2020 to provide guidance and ease the potential burden in accounting upon adoption of reference rate reform.
    • ASU 2021-02 — Franchisors — Revenue from Contracts with Customers (Subtopic 952-606) Practical expedient for pre-opening services. After the issuance of ASU 2014-09, Revenue from Contracts with Customers (Topic 606), private company stakeholders in the franchise industry raised concerns about the cost and complexity of applying Topic 606 to determine the amount and timing of revenue recognition for initial franchise fees, especially for franchisors that are startups or that have a small number of franchise units.
    • ASU 2021-03 — Intangibles — Goodwill and Other (Topic 350) Accounting alternative for evaluating triggering events. Due to the increased complexity of private companies evaluating triggering events and measuring of goodwill impairment being caused by continuing uncertainty in the economic environment during the COVID-19 pandemic, the FASB issued this update for private companies and nonprofit entities to provide an accounting alternative for performing the goodwill impairment triggering event evaluation as required in Subtopic 350-20.
    • ASU 2021-04 — Earnings Per Share (Topic 260), Debt — Modifications and Extinguishments (Subtopic 470-50), Compensation — Stock Compensation (Topic 718), and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40)

  4. dart.deloitte.com › heads-up › 2021Heads Up — FASB Modifies Accounting Policy Election for ...

    Nov 11, 2021 · ASU 2021-09 amends the current guidance in ASC 842-20-30-3 to allow a non-PBE lessee to make an accounting policy election, by class of underlying assets, to use a risk-free rate as the discount rate when the rate implicit in the lease is not readily determinable.

  5. assets.ey.com › content › damThe IASB defines accounting estimates - EY

    • Definition of an accounting estimate
    • Changes in accounting estimates
    • Example 5 – Cash-settled share-based payment liability
    • How we see it

    The current version of IAS 8 does not provide a definition of accounting estimates. Accounting policies, however, are defined. Furthermore, the standard defines the concept of a “change in accounting estimates”. A mixture of a definition of one item with a definition of changes in another has resulted in difficulty in drawing the distinction betwe...

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    Distinguishing between a change in accounting policy and a change in accounting estimate is, in some cases, quite challenging. To provide additional guidance, the amended standard clarifies that the effects on an accounting estimate of a change in an input or a change in a measurement technique are changes in accounting estimates if they do not res...

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    Example 5 refers to an entity that changes the estimate of the expected share price volatility in its option pricing model for its previously issued share appreciation rights, as a result of changes in the market conditions. The example states that the fair value of the liability is an accounting estimate because: the fair value of the liability is...

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    These amendments should provide preparers of financial statements with greater clarity as to the definition of accounting estimates, particularly in terms of the differentiation between accounting estimates and accounting policies. We would not expect the amendments to have a material impact on entities’ financial statements. However, we expect tha...

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  6. www.ifrs.org › content › damAccounting Estimates and Errors Accounting Policies ... - IFRS

    A change in accounting estimate is an adjustment of the carrying amount of an asset or a liability, or the amount of the periodic consumption of an asset, that results from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities.

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  8. www.cohnreznick.com › insights › asu-updates-forRecent and upcoming Accounting Standards Updates (ASU)

    A comprehensive list of Accounting Standards Updates (ASUs) for public and non-public entities. Learn more.

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