Mr. Brent J. 2016-01 January 2016 Financial Instruments—Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and This ASU includes provisions that amend the existing criteria in ASC 946 . Financial Services Investment – Companies (“ASC 946”) for an entity to qualify as an investment company. However, we observe that the approach used to calculate the investment company’s exposure to the underlying investment may vary. Viewpoint is PwC’s global platform for timely, relevant accounting and business knowledge. Fields Secretary Securities and Exchange Commission 100 F Street, NE Washington, DC 20549-1090 ... See ASC 946 -20-50-12. EY financial reporting developments Nov 2019 This new FRD addresses how to apply the guidance in ASC 610-20 on gains and losses from the derecognition of nonfinancial assets. Kayreen Handley. Transfers and Servicing (Topic 860) Repurchase Financings, and Disclosures . This KPMG handbook is designed to assist you in understanding the application of ASC 740 and other pertinent sections of the FASB standard. See ASC 946 -505-50-5. 2018-13 August 2018 (Topic 820) Disclosure Framework—Changes to the Disclosure An Amendment of the FASB Accounting Standards Codification® No. A modern experience with real-time updates, predictive search functionality, PwC curated content pages and user-friendly sharing features, Viewpoint helps you find the insights and content you need when you need it. 2. May 2020 Financial reporting developments Issuer’s accounting for debt and equity financings | i An entity determined to be an investment company Partner, Dept. ASC 946-605 contains its own scope that is separate from the other Subtopics of ASC 946. An Amendment of the FASB Accounting Standards Codification® No. ASC 946-10 notes that the the Topic "only provides incremental industry-specific guidance for the entities that meet the assessment of investment company status" described in ASC 946-10-15-4 through 15-9. Specifically, the criteria within the definition are expanded and additional mplementation guidance isi provided. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. 2014-11 … ASC 860-30-50-1A states that: “An entity shall disclose all of the following for collateral: a. Email me. Welcome to EY.com. Fair Value Measurement Requirements for Fair Value Measurement An Amendment of the FASB Accounting Standards Codification® No. ASC 946-210-50-9 requires an investment company to disclose information about an investment exceeding the 5% threshold only when that investment is owned by an individual investee fund. +1 212-954-8288. of Professional Practice, KPMG US. As always, EY professionals are available to answer any questions you may have. Certain investments in debt and equity securities (after the adoption of ASU 2016 -01, Recognition and Measurement of Financial Assets and Financial Liabilities) June 2018 ey.com . 3. Financial reporting developments A comprehensive guide .

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