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ASU 2016-08 Revenue updates

On March 17, 2016, the FASB (Financial Accounting Standards Board) issued Accounting Standards Update No. 2016-08, Revenue from Contracts with Customers (Topic 606).

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FASB releases ASU 2016-01, Financial Instruments – Overall

The FASB issued Accounting Standards Update (ASU) 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, affecting public and private companies, not-for-profit organizations, and employee benefit plans that hold financial assets or owe financial liabilities. The ASU will take effect for public companies for fiscal years beginning after Dec 2017, and will be testable on the CPA exam beginning in Jan 2018.

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