Accounting Research Manager

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Weekly Summary of Accounting, SEC and Auditing Developments: November 20-22, 2023

The accounting updates below are provided courtesy of Accounting Research Manager, a subscription service that provides a timely and comprehensive online database of analytical accounting, auditing and SEC information as well as authoritative literature. KnowledgeLeader members are eligible to receive a 15% discount if they would like to subscribe to Accounting Research Manager. Experience the full database by requesting your free trial.

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ACCOUNTING AND SEC SUMMARIES:

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Leases – New Edition of Lease Accounting Template for ASC 842 Published

We have published a new edition of our “Lease Accounting Template for ASC 842.” This edition includes updates for the most recent accounting guidance through June 30, 2023.

Joint Ventures – New Edition of Interpretations Published

We have published new editions of the following interpretations, which include Accounting Standard Updates issued through September 30, 2023:

  • Accounting for Suspended Equity Losses on Equity Method Investments;
  • Equity Method of Accounting vs. Fair Value or Cost Minus Impairment;
  • Gain or Loss Recognition on Exchange of an Equity Method Investment for an Investment That Does Not Qualify for the Equity Method; and
  • Equity Method Impairment When Investee's Balance Sheet Date Differs.

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