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SEC Adopts Recordkeeping Rule Amendments

October 12, 2022 The Securities and Exchange Commission recently adopted amendments to the electronic recordkeeping, prompt production of records and third-party recordkeeping service requirements applicable to broker-dealers, security-based swap dealers, and major security-based swap participants.

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FASB Seeks Input on Segment Reporting Proposal

October 6, 2022 The Financial Accounting Standards Board recently issued a proposed Accounting Standards Update intended to improve the disclosures about a public entity’s reportable segments and address requests from investors and other allocators of capital for additional, more detailed information about a reportable segment’s expenses.

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Meet Melisa Galasso

September 21, 2022 TSCPA is partnering with Galasso Learning Solutions to deliver weekly video posts covering the latest developments in accounting and auditing.

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New Lease Accounting Standard Update and Its Effect on Financial Reporting

September 7, 2022 Lease transactions have been engaged in by corporations for decades. As with other issues in financial reporting, accounting rule makers have desired to provide useful information about leasing in the financial statements. In February 2016, the Financial Accounting Standards Board issued Accounting Standards Update No. 2016-02, which led to the creation of a new accounting standard for leases, Accounting Standards Codification 842.

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FASAB Issues Updates to Technical Releases

September 6, 2022 The Accounting and Auditing Policy Committee of the Federal Accounting Standards Advisory Board recently issued technical releases, including one regarding implementation guidance for leases.

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AICPA GAQC Seeking Auditor Feedback

September 6, 2022 Due to the historic amount of federal pandemic funding, the AICPA Government Audit Quality Center is seeking auditor feedback on how it can best support auditors, particularly those who work with single audits.

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