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The 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.
View MoreThe IRS recently issued Notice 2022-45, extending the deadline for amendments to retirement plans and individual retirement arrangements to adopt selected provisions regarding distributions and loans under the CARES Act and the Taxpayer Certainty and Disaster Tax Relief Act of 2020.
View MoreThe Public Company Accounting Oversight Board recently issued a staff request for information and comment on matters related to the application and use of the Board’s interim attestation standards.
View MoreThe Securities and Exchange Commission recently proposed rule changes to enhance risk management practices for central counterparties in the U.S. Treasury market and facilitate additional clearing of U.S. Treasury securities transactions.
View MoreThe Public Company Accounting Oversight Board recently released “Observations From the Target Team's 2021 Inspections,” sharing findings gathered from its 2021 inspections as well as focus areas for 2022 inspections.
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