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The 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.
View MoreThe Securities and Exchange Commission recently adopted amendments to require certain documents filed by investment advisers, institutional investment managers and certain other entities to be filed or submitted electronically.
View MoreThe Public Company Accounting Oversight Board recently adopted amendments to its auditing standards to strengthen requirements that apply to audits involving multiple audit firms.
View MoreThe Financial Accounting Standards Board recently unanimously voted to remove from its technical agenda its project on identifiable intangible assets and the subsequent accounting of goodwill.
View MoreThe Governmental Accounting Standards Board recently issued guidance to enhance the recognition and measurement requirements for compensated absences and refine related disclosure requirements.
View MoreThe Financial Accounting Standards Board recently published an Invitation to Comment seeking input on potential GAAP guidance on recognition, measurement and presentation of government grants by businesses.
View MoreThe Governmental Accounting Standards Board recently issued guidance designed to improve the accounting and financial reporting requirements for accounting changes and error corrections.
View MoreThe AICPA Auditing Standards Board and Accounting and Review Services Committee have collectively released four new quality management standards designed to improve a CPA firm's risk assessment and audit quality.
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