Professional Standards-FASB 2014

For more detailed information on the Professional Standards listed below, please visit the FASB website.

 

Number Professional Standard Effective Date
No. 2014-18 Business Combinations (Topic 805) (B) 12-15-15
No. 2014-17 Business Combinations (Topic 805) (I) 11-18-14
No. 2014-16 Derivatives and Hedging (Topic 815) (B) 12-15-15
No. 2014-15 Presentation of Financial Statements - Going Concern (Subtopic 205-40) (E) 12-15-16
No. 2014-14 Receivables-Troubled Debt Restructurings by Creditors (Subtopic 310-40) (B) 12-15-15
No. 2014-13 Consolidation (Topic 810) (B) 12-15-15
No. 2014-12 Compensation-Stock Compensation (Topic 718) (B) 12-15-15
No. 2014-11 Transfers and Servicing (Topic 860) (B) 12-15-14
No. 2014-10 Development Stage Entities (Topic 915) (B) 12-15-15 Public Companies
(B) 12-15-16 All Others
No. 2014-09 Revenue and Contracts with Customers (Topic 606) (B) 12-15-16 Public Companies
(B) 12-15-17 All Others
No. 2014-08 Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360) (B) 12-15-14
No. 2014-07
Consolidation (Topic 810) (B) 12-15-14
No. 2014-06
Technical Corrections and Improvements Related to Glossary Terms (I) 3-12-14
No. 2014-05
Service Concession Arrangements (Topic 853) (B) 12-15-14
No. 2014-04
Receivables-Troubled Debt Restructurings by Creditors (Subtopic 310-40) (B) 12-15-14
No. 2014-03
Derivatives and Hedging (Topic 815) (B) 12-15-14
No. 2014-02
Intangibles-Goodwill and Other (Topic 350) (B) 12-15-14
No. 2014-01
Investments-Equity Method and Joint Ventures (Topic 323) (B) 12-15-14

 

Legend for Effective Date:
B=Beginning After
E= Ending After
I= When Issued