Revenue Recognition - Our Credentials:
- FASB/IASB Joint Transition Resource Group for Revenue Recognition related to the 2014 issuance of Revenue from Contracts with Customers (ASC Topic 606/ IFRS 15)
- Implementation Working Group on SEC Staff Accounting Bulletin No. 101, Revenue Recognition
- EITF working groups for:
- Issue 91-6, Revenue Recognition of Long-Term Power Sales Contracts
- Issue 00-21, Revenue Arrangements with Multiple Deliverables
- Issue 00-25, Vendor Income Statement Characterization of Consideration Paid to a Reseller of the Vendor's Products
Income Taxes - Our Credentials:
- FASB's Implementation Group
- FASB's project for the reconsideration of FASB Statement No. 96, Accounting for Income Taxes
- EITF working groups for:
- Issue 91-3, Accounting for Income Tax Benefits from Bad Debts of a Savings and Loan Association
- Issue 94-1, Accounting for Tax Benefits Resulting from Investments in Affordable Housing Projects
- Issue 98-11, Accounting for Acquired Temporary Differences in Certain Purchase Transactions That Are Not Accounted for as Business Combinations
Other Topics - Our Credentials:
- FASB's Valuation Resource Group for implementation issues on FASB Statement No. 157, Fair Value Measures
- AICPA Statement of Position No. 96-1, Environmental Remediation Liabilities
- IASB's IFRS Interpretations Committee (IFRIC)
- SEC Regulations Committee
We have also written numerous comment letters to standards setters on these and other topics. See our Publications page for examples of our comment letters.
