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Thursday, July 24, 2014

Emerging Companies | FASB

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Since 1973, The Financial Accounting Standards Board (FASB) sets standards for financial accounting in the private sector with the goal to improve financial reporting by non-governmental entities. These standards are officially recognized as authoritative by the Securities and Exchange Commission.

Collaborations with Multiple Deliverables: FASB issues proposed rules under EITF 08-1
BIO supports changes to revenue recognition rules that better reflect the economics of collaborations.
Read the comments

Milestone Method of Revenue Recognition: FASB issues proposed rules under EITF 08-9
BIO applauds FASBís guidance on using the Milestone Method to account for a substantive milestone as a single deliverable or single unit of accounting.
Read the comments

Consolidation of Variable Interest Entities: FASB issues amendments to FIN46(R)
BIO urges that changes to FIN46(R) accurately reflect the underlying economics of collaborations.
Read the comments

Accounting for Convertible Debt: FASB issues Staff Position on accounting changes for convertible debt instruments
BIO addresses concerns to FASBís Staff Position on accounting for instrument C and conventional convertible debt.
Read the comments




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