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The Financial Accounting Standards Board recently approved new rules that will require companies to disclose information about the key terms of supply chain finance programs.
View MoreIn March 2022, the SEC (in a 3-1 vote) issued Release Nos. 33-11042; 34-94478, The Enhancement and Standardization of Climate-Related Disclosures for Investors (hereinafter Release, the Release, Proposal or the Proposal). The Release proposes that public companies provide certain climate-related information in their registration statements and annual reports.
View MoreThe Financial Accounting Standards Board recently issued a proposed Accounting Standards Update that would amend transition guidance in ASU No. 2018-12, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI), for contracts that have been derecognized because of a sale or disposal of individual or a group of contracts or legal entities before the LDTI effective date.
View MoreThe Pension Benefit Guaranty Corporation recently published a final rule implementing changes to the Special Financial Assistance Program for financially troubled multiemployer pension plans.
View MoreThe Governmental Accounting Standards Board recently issued a Concepts Statement to guide the Board when establishing note disclosure requirements for state and local governments.
View MoreThe Governmental Accounting Standards Board recently issued a proposal that would require governments to disclose information about certain risks they face that could affect the level of services they are able to provide or their ability to meet obligations as they come due.
View MoreThe PCAOB recently released its Staff Overview for Planned 2022 Inspections, emphasizing 10 areas of focus.
View MoreThe Securities and Exchange Commission recently adopted amendments to require certain documents filed by investment advisers, institutional investment managers and certain other entities to be filed or submitted electronically.
View MoreThe Public Company Accounting Oversight Board recently adopted amendments to its auditing standards to strengthen requirements that apply to audits involving multiple audit firms.
View MoreThe Governmental Accounting Standards Board recently issued guidance to enhance the recognition and measurement requirements for compensated absences and refine related disclosure requirements.
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