NSAC Happenings and Latest News - Page 71

5 Things You May Not Know About the Lease Standard

Published August 20, 2019

As with any accounting standard shift, the new lease standard (ASC 842) brings momentous changes to accounting processes and financial reporting. While the main differences are well-known, I’ve taken a particular interest in the smaller nuances that live within the new standard. (Yes, I’m an accounting nerd and I love learning about and discussing all things related to leases!)  In this article, I’m sharing five of those ...

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FASB to Propose Delaying Effective Dates for 4 Major Standards

Published July 19, 2019

FASB plans to propose delaying effective dates for four key standards for certain groups of financial statement preparers after a series of votes taken at a board meeting. The plan to delay effective dates for certain companies for accounting for leases, credit losses, hedging, and long-duration insurance contracts is FASB’s response to the burden placed on preparers by the board’s ambitious standard-setting activities. Coupled ...

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Microsoft Is Making Windows 10 Passwordless

Published July 19, 2019

Microsoft is planning to make Windows 10 PCs work without passwords. While the company has been working on removing passwords from Windows 10 and its Microsoft Accounts for a number of months now, the next major update to Windows 10 next year will go one step further. You’ll soon be able to enable a passwordless sign-in for Microsoft accounts on a Windows 10 device. This means PCs will use Windows Hello face authentication, fingerprints, ...

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IRS Finalizes Rules for Truncating Taxpayer SSNs on W-2s

Published July 19, 2019

The Internal Revenue Service has issued final regulations for allowing employers to truncate taxpayer identification numbers on wage and tax statements to help protect employees from identity theft. The regulations allow employers to voluntarily truncate employees’ Social Security Numbers on copies of the Form W2, Wage and Tax Statement, furnished to employees so the truncated SSNs appear in the form of IRS truncated taxpayer ...

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FASB Opens Second Segment Reporting Study

Published July 19, 2019

The Financial Accounting Standards Board said it’s looking for public companies to take part in a study focusing on potential improvements to the segment disclosure requirements. This is the second study conducted by FASB on segment reporting. This one will concentrate on the information disclosed by each reportable segment. The original study last year focused on improving the aggregation criteria and process for determining the ...

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