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The Financial Accounting Standards Board (FASB) today published an Accounting Standards Update (ASU) that improves the relevance and consistency in application of the induced conversion guidance in FASB Accounting Standards Codification® Subtopic 470-20, Debt—Debt with Conversion and Other Options.
View MoreChanges adopted today by the PCAOB will increase audit firm transparency, bring consistency to the disclosure and calculation of audit firm and engagement metrics, and help the PCAOB conduct its oversight to protect investors.
View MoreOn Sept. 12, 2024, the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) jointly proposed a new initiative in the form of an Exposure Draft aimed at enhancing the pathways to Certified Public Accountant (CPA) licensure.
View MoreIn March 2024, the SEC adopted its new climate-related disclosure rules (hereinafter, rules) for public business entities (PBEs).
View MoreThe Public Company Accounting Oversight Board (PCAOB) today adopted a rule amendment to advance the PCAOB’s investor-protection mission and to enhance the Board’s registration program.
View MoreThe AICPA Peer Review Board recently approved a standards update intended to align peer review standards more closely with new quality management (QM) standards and to clarify and enhance current technical guidance.
View MoreThe Financial Accounting Standards Board (FASB) today published an Accounting Standards Update (ASU) that improves financial reporting and responds to investor input by requiring public companies to disclose, in interim and annual reporting periods, additional information about certain expenses in the notes to financial statements.
View MoreThe Governmental Accounting Standards Board (GASB) issued guidance today that establishes requirements for certain types of capital assets to be disclosed separately for purposes of note disclosures.
View MoreThe chair of the Federal Accounting Standards Advisory Board, George A. Scott, announced today that the Board issued Statement of Federal Financial Accounting Standards (SFFAS) 64, Management’s Discussion and Analysis: Rescinding and Replacing SFFAS 15, and Statement of Federal Financial Accounting Concepts (SFFAC) 10, Omnibus Concepts Amendments 2024: Amending SFFAC 2 With Note Disclosures and MD&A Concepts and Rescinding SFFAC 3.
View MoreThe quality of financial reports encourages, fosters and promotes public trust, which is an important tenet of public confidence.
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