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The Financial Accounting Standards Board recently issued a proposed new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements.
View MoreThe Public Company Accounting Oversight Board recently issued for public comment a proposed new standard for quality control systems.
View MoreThe Governmental Accounting Standards Board recently issued proposed implementation guidance in the form of questions and answers intended to clarify, explain or elaborate on certain GASB pronouncements.
View MoreThe SEC recently proposed a new rule and rule amendments under the Investment Advisers Act of 1940 to prohibit registered investment advisers from outsourcing certain services and functions without conducting due diligence and monitoring of the service providers.
View MoreThe SEC recently adopted two rules, including a “clawback” rule intended to ensure publicly traded companies recover incentive-based compensation erroneously awarded to executives. The second adopted rule requires more transparency of mutual fund information shared with investors.
View MoreAs part of its ongoing work on the disclosure of cryptoassets, FASB has tentatively decided to use fair value to measure certain cryptoassets in financial reporting.
View MoreThe Securities and Exchange Commission recently adopted amendments to the electronic recordkeeping, prompt production of records and third-party recordkeeping service requirements applicable to broker-dealers, security-based swap dealers, and major security-based swap participants.
View MoreThe IRS and Treasury Department recently issued Notice 2022-53, waiving the 50% penalty on missed 2021 and 2022 required minimum distributions for inherited retirement accounts within the 10-year payout rule.
View MoreThe Financial Accounting Standards Board recently issued a proposed Accounting Standards Update intended to improve the disclosures about a public entity’s reportable segments and address requests from investors and other allocators of capital for additional, more detailed information about a reportable segment’s expenses.
View MoreThe Financial Accounting Standards Board recently issued an Accounting Standards Update intended to enhance transparency about the use of supplier finance programs for investors and other allocators of capital.
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