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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.
View MoreThe 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.
View MoreAs technological advancements continue to break new ground, data increasingly becomes the most valuable currency in the world.
View MoreThe Financial Accounting Standards Board recently issued an Accounting Standards Update intended to enhance transparency about the use of supplier finance programs for investors and other allocators of capital.
View MoreTSCPA is partnering with Galasso Learning Solutions to deliver weekly video posts covering the latest developments in accounting and auditing.
View MoreThe Financial Accounting Standards Board continues its goal of clarifying accounting and reporting standards for public entities, private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles.
View MoreThe Securities and Exchange Commission recently proposed rule changes to enhance risk management practices for central counterparties in the U.S. Treasury market and facilitate additional clearing of U.S. Treasury securities transactions.
View MoreLease 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.
View MoreThe Accounting and Auditing Policy Committee of the Federal Accounting Standards Advisory Board recently issued technical releases, including one regarding implementation guidance for leases.
View MoreDue 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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