The Financial Accounting Standards Board has released a new accounting standards update clarifying some aspects of its revenue recognition standard.
http://www.accountingtoday.com/news/fasb-updates-standard-on-gains-and-losses-from-derecognizing-nonfinancial-assets
The FASB: http://www.fasb.org/cs/ContentServer?c=Document_C&pagename=FASB%2FDocument_C%2FDocumentPage&cid=1176168837607