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The Public Company Accounting Oversight Board recently released “Observations From the Target Team's 2021 Inspections,” sharing findings gathered from its 2021 inspections as well as focus areas for 2022 inspections.
View MoreThe Securities and Exchange Commission recently adopted amendments to its rules to require registrants to disclose information reflecting the relationship between executive compensation actually paid by a registrant and the registrant’s financial performance.
View MoreThe Public Company Accounting Oversight Board recently released a draft of its five-year strategic plan, inviting the public to comment on how the organization will pursue its mission of protecting investors from 2022 to 2026.
View MoreThe 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.
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