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The Financial Accounting Standards Board recently published a proposed Accounting Standards Update intended to improve generally accepted accounting principles by adding illustrative guidance to help entities determine whether profits interest and similar awards should be accounted for as a share-based payment arrangement within the scope of Topic 718, Compensation—Stock Compensation.
View MoreThe Securities and Exchange Commission recently adopted amendments to Form PF, the confidential reporting form for certain SEC-registered investment advisers to private funds, as well as amendments intended to modernize the disclosure requirements relating to repurchases of an issuer’s equity securities.
View MoreThe Financial Accounting Standards Board recently issued an Accounting Standards Update intended to improve the accounting and disclosures for investments in tax credit structures.
View MoreThe Public Company Accounting Oversight Board recently issued for public comment a proposed new standard, AS 1000, General Responsibilities of the Auditor in Conducting an Audit.
View MoreThe Financial Accounting Standards Board recently issued an Accounting Standards Update intended to improve the guidance for applying Topic 842, Leases, to arrangements between entities under common control.
View MoreThe Financial Accounting Standards Board recently announced the U.S. Securities and Exchange Commission has accepted the 2023 GAAP Financial Reporting Taxonomy and the 2023 SEC Reporting Taxonomy (collectively referred to as the “GAAP Taxonomy”). The FASB also finalized the 2023 DQC Rules Taxonomy, which together with the GAAP Taxonomy are collectively referred to as the “FASB Taxonomies.”
View MoreThe U.S. Securities and Exchange Commission recently proposed new rules and the expansion of the scope of existing rules to address cybersecurity issues.
View MoreThe Financial Accounting Foundation recently announced it will provide free, enhanced online access to the Accounting Standards Codification® and the Governmental Accounting Research System™ in an effort to make financial accounting standards more widely accessible to stakeholders and the public.
View MoreFASB recently issued several tentative board decisions regarding its project on the disaggregation of income statement expenses.
View MoreThe PCAOB recently issued for public comment a proposed new standard intended to strengthen and modernize the requirements for the auditor’s use of confirmation.
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