- The AICPA Brokers and Dealers in Securities Revenue Recognition Task Force recently released a listing of nine potential ASC 606 revenue recognition implementation issues.
- ASC 606 - allocating the transaction price: the entity will recognize revenue for each performance obligation in the amount expected to receive in exchange for the promised goods or services.
- The SEC’s proposed new rule, Rule 206(4)-4, would require SEC-registered investment advisers to adopt and implement written business continuity and transition plans.
- Lessors’ accounting for leases is substantially unchanged by the new leases Accounting Standard Update No. 2016-02 (ASC 842). However, there are some relevant changes lessors should take note of.
- The proposed rule address pain management survey questions, off-campus outpatient facilities payments, and electronic health reporting requirements, among others.
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