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Recent Posts by Mark Winiarski

What Did the FASB Have to Say About Tax Reform?
Posted by Mark Winiarski on Fri, Feb 2, 2018 @ 08:56 AM

The FASB met Wednesday, Jan. 10, 2018, and discussed how companies should account for the effects of the new tax law, introduced as H.R. 1 (Tax Cuts and Jobs Act). The discussion addressed six different financial reporting issues related to the new tax law and has already resulted in the issuance of a FASB Staff Q&A.

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Topics: FASB, Mark Winiarski, Tax Reform, Tax Reform Act, tax reform bill

Accounting Updates That Affect Not-For-Profit 2017 Financial Statements
Posted by Mark Winiarski on Tue, Nov 28, 2017 @ 03:10 PM

The close of the calendar year provides a good opportunity for not-for-profit organizations with June 30 fiscal year ends to plan ahead. Many accounting standard changes went into effect for 2017 fiscal years. The updates could affect financial statements in multiple places, from adding or changing disclosures to modifications in internal controls over financial reporting.

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Topics: ASU, not-for-profit, FASB, Mark Winiarski, 2017 fiscal year end, Equity Method of Accounting, Consolidation

FASB Eliminates Extraordinary Item Requirements
Posted by Mark Winiarski on Fri, Jan 30, 2015 @ 11:30 AM

As part of its efforts to simplify financial statement reporting, the Financial Accounting Standards Board (FASB) recently streamlined its treatment of extraordinary items. Entities will no longer have to separately classify, present and disclose extraordinary events or transactions.

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Topics: ASU, not-for-profit, FASB, Mark Winiarski

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