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The Financial Accounting Standards Board recently announced that the U.S. Securities and Exchange Commission has accepted the 2022 Q3 Supplemental GAAP Taxonomy, which includes improvements to the GAAP Financial Reporting Taxonomy and the SEC Reporting Taxonomy.
View MoreThe IRS recently issued Notice 2022-33, extending the deadline for compliance with certain provisions of the Setting Every Community Up for Retirement Enhancement Act of 2019, the Bipartisan American Miners Act of 2019 and the Coronavirus Aid, Relief, and Economic Security Act.
View MoreThe 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 June 2022, two senior committees of the American Institute of Certified Public Accountants (AICPA) issued new quality management standards.
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 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 Financial Accounting Standards Board recently issued Accounting Standards Update 2022-03, intended to improve financial reporting for investors and other financial statement users by increasing comparability of financial information across reporting entities that have investments in equity securities measured at fair value that are subject to contractual restrictions preventing the sale of those securities.
View MoreThe PCAOB recently released its Staff Overview for Planned 2022 Inspections, emphasizing 10 areas of focus.
View MoreThe AICPA’s Professional Ethics Executive Committee and Auditing Standards Board recently issued new requirements regarding noncompliance with laws and regulations.
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