July 15, 2022
The 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.
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July 8, 2022
The Pension Benefit Guaranty Corporation recently published a final rule implementing changes to the Special Financial Assistance Program for financially troubled multiemployer pension plans.
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July 7, 2022
The Governmental Accounting Standards Board recently issued a Concepts Statement to guide the Board when establishing note disclosure requirements for state and local governments.
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June 30, 2022
The 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.
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June 30, 2022
The PCAOB recently released its Staff Overview for Planned 2022 Inspections, emphasizing 10 areas of focus.
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June 23, 2022
The 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.
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June 21, 2022
The Public Company Accounting Oversight Board recently adopted amendments to its auditing standards to strengthen requirements that apply to audits involving multiple audit firms.
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June 16, 2022
The 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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June 13, 2022
The Financial Accounting Standards Board recently published an Invitation to Comment seeking input on potential GAAP guidance on recognition, measurement and presentation of government grants by businesses.
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June 13, 2022
The Governmental Accounting Standards Board recently issued guidance designed to improve the accounting and financial reporting requirements for accounting changes and error corrections.
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