No. 28-5, July 2017

Index

• AS 18: New Guidance for Auditing Related Party Transactions
• Ending Eternal Liabilities: Updates to Gift Card and Loyalty Program Accounting
• FASB Simplifies Goodwill Impairment Accounting for Public Business Entities
• Issue Information
• Letter From the Editor
• Managing IT Change—Program Governance
• Sizable Impact
• Tax Policy Assessment Challenges: The Case of the Slovenian Interest Tax Shield
• The Commission and Staff Consider Potential Changes to Industry Guide 3 With Implications for Other Industry Guides
• Third Circuit Reverses Tax Court on All‐Events Test for Customer Rewards
• Updates and Comparisons Regarding Changes to the Audit Reporting Model in the United States, United Kingdom, and European Union
• Variable Activity‐Based Costing and Decision Making