The document discusses various Accounting Standards Updates (ASUs) issued by the FASB and their implications on financial statements. It covers ASU 2014-09 on revenue recognition, ASU 2014-15 on going concern evaluation, ASU 2015-2 on consolidation analysis, and ASU 2015-03 on debt issuance costs presentation. It also addresses market risk, particularly foreign currency exchange risk, with a focus on revenue generated in Brazil and its impact due to exchange rate fluctuations.
documents/vol00010-efta01365827-pdf.pdf
{"title":"Amendment No. 3 to Form S-1","document_date":"2015","document_type":"legal","key_locations":["Brazil"],"document_subtype":"Amendment to Form S-1","key_organizations":["FASB"],"reference_numbers":["ASU 2014-09","ASU 2014-15","ASU 2015-2","ASU 2015-03"]}