This BKD webinar will provide an insightful update on upcoming lease accounting regulations and adoption considerations from FASB.

FASB has issued an exposure draft seeking feedback on expanding the last-of-layer hedging method.

On May 3, 2021, FASB issued ASU 2021-04, which fills a current hole in accounting guidance that has resulted in diversity in practice.

In March, the NAIC adopted two new accounting guidelines revising SSAP No. 71 and SSAP No. 25. Read on for more details.

FASB has officially dropped a long-running simplification project to refresh the rules on classifying debt on the balance sheet. This article provides details on the decision.

FASB has finished deliberating on proposed improvements to ASC 842, Leases, as well as an additional agenda request that will result in a final ASU on variable lease payments. 

This paper provides an overview of proposed and final standards issued by FASB through March 2021, along with recent updates on outstanding exposure drafts and active projects.

This article provides details on Accounting Standards Update 2021-03, which FASB issued on March 30, 2021, to provide limited relief on goodwill assessments. 

There have been several significant updates in 2021 toward the elimination of the London Interbank Offered Rate. However, substantial work remains for a successful transition.

The 2021 Higher Education R3 Summit was a collaborative, virtual seminar aimed at helping institution leaders navigate the challenges facing higher education. This session, FASB Update, was presented by BKD Partner Richard Cole.