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Disclosures are an important and necessary component of financial reports. Disclosures support financial statements with relevant and necessary information. Disclosures are one of the primary means of understanding and explaining the numbers on the face of the financial statements.
View MoreThe Federal Accounting Standards Advisory Board recently announced its approval and issuance of Federal Financial Accounting Technical Release 22: Leases Implementation Guidance Updates.
View MoreThe Securities and Exchange Commission recently adopted rule amendments governing beneficial ownership reporting under Sections 13(d) and 13(g) of the Securities Exchange Act of 1934.
View MoreThe Financial Accounting Standards Board recently issued an Accounting Standards Update that incorporates certain U.S. Securities and Exchange Commission disclosure requirements into the FASB Accounting Standards Codification®.
View MoreThe AICPA Professional Ethics Executive Committee recently approved revisions to align the Code of Professional Conduct with international standards on attest client fees as well as clarify members' ethical responsibilities when collaboration for professional qualifications and competencies oversteps into cheating.
View MoreThe Financial Accounting Standards Board (FASB) hit a significant milestone in 2023. Established in 1973, the FASB is still going strong, after 50 years.
View MoreThe FASB recently voted to issue a cryptoassets standard requiring entities to report on fungible crypto holdings using the fair value measurement standard.
View MoreThe AICPA Auditing Standards Board has issued an exposure draft Proposed Statement on Standards for Attestation Engagements to align certain concepts around standards for audits, reviews and compilations.
View MoreThe Financial Accounting Standards Board recently issued a new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements.
View MoreThe Securities and Exchange Commission recently adopted rule amendments that narrow the exemption from Section 15(b)(8) of the Securities Exchange Act of 1934.
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