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The Public Company Accounting Oversight Board (PCAOB) today approved the adoption of an amendment to PCAOB Rule 3502, previously titled Responsibility Not to Knowingly or Recklessly Contribute to Violations.
View MoreThe Governmental Accounting Standards Board (GASB) today issued guidance designed to improve key components of the financial reporting model—the blueprint for governmental financial reports.
View MoreMany of the skills that are important for new (and old) professionals evolve with the world in which we work.
View MoreThe Public Company Accounting Oversight Board (PCAOB) today adopted a new standard designed to lead registered public accounting firms to significantly improve their quality control (QC) systems.
View MoreThe chair of the Federal Accounting Standards Advisory Board (FASAB or “the Board”), George A. Scott, announced today that the Board issued Statement of Federal Financial Accounting Standards (SFFAS) 63, Omnibus Amendments 2024-1: Amending SFFAS 38, 49, and Technical Bulletin 2011-1.
View MoreThe Financial Accounting Standards Board (FASB) today published an Accounting Standards Update (ASU) that improves generally accepted accounting principles (GAAP) by adding illustrative guidance to help entities determine whether profits interest and similar awards should be accounted for as share-based payment arrangements within the scope of Topic 718, Compensation—Stock Compensation.
View MoreThe Financial Accounting Standards Board (FASB) today announced that the U.S. Securities and Exchange Commission (SEC) has accepted the 2024 GAAP Financial Reporting Taxonomy (GRT) and the 2024 SEC Reporting Taxonomy (SRT) (collectively referred to as the “GAAP Taxonomy”).
View MoreThe Financial Accounting Standards Board (FASB) has several proposed Accounting Standards Updates (ASUs) at various phases of the process.
View MoreThe Securities and Exchange Commission today adopted rules to enhance and standardize climate-related disclosures by public companies and in public offerings.
View MoreDuring May 2023, the AICPA’s Professional Ethics Executive Committee released interpretive guidance entitled Responding to Noncompliance With Laws and Regulations and Ethical Conflicts (the Interpretation), which became effective on June 30, 2023.
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