FASB Provides Update on Disaggregation Project
FASB recently issued several tentative board decisions regarding its project on the disaggregation of income statement expenses.
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PCAOB Proposes New Standard for the Auditor’s Use of Confirmation
The PCAOB recently issued for public comment a proposed new standard intended to strengthen and modernize the requirements for the auditor’s use of confirmation.
View MoreFASB To Draft Cryptoasset Disclosure Standard
FASB recently made several tentative decisions regarding its project on cryptoasset disclosure, including the decision to produce an Accounting Standards Update exposure draft.
View MoreFASB Releases 2023 GAAP Taxonomy
The FASB recently released the 2023 GAAP Financial Reporting Taxonomy and the 2023 SEC Reporting Taxonomy, collectively referred to as the GAAP Taxonomy.
View MoreFASB Issues Updated Insurance Standard
The Financial Accounting Standards Board recently issued an Accounting Standards Update that amends transition guidance in ASU 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 MoreNASBA and AICPA Issue Proposed Revisions to CPE Provider Standards
NASBA and the AICPA recently issued proposed revisions to the Statement on Standards for Continuing Professional Education Programs for public comment.
View MorePCAOB Issues Interim Report on Critical Audit Matters
The PCAOB recently released an interim report evaluating the effect of a 2017 standard requiring the identification and reporting of critical audit matters (CAMs) in audit reports.
View MoreFASB Seeks Input on Proposed Update to Leases Guidance
The Financial Accounting Standards Board recently issued a proposed Accounting Standards Update intended to improve accounting guidance for arrangements between entities under common control.
View MoreFASB Seeks Input on Proposed New Chapter of Its Conceptual Framework
The Financial Accounting Standards Board recently issued a proposed new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements.
View MorePCAOB Proposes New Quality Control Standard
The Public Company Accounting Oversight Board recently issued for public comment a proposed new standard for quality control systems.
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