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The Financial Accounting Standards Board recently issued an Accounting Standards Update intended to (1) provide investors and other allocators of capital with more decision-useful information in a joint venture’s separate financial statements and (2) reduce diversity in practice in this area of financial reporting.
View MoreThe Federal Accounting Standards Advisory Board recently announced it is seeking input on the exposure draft of a proposed Statement of Federal Financial Accounting Standards titled Omnibus Amendments: Amending Statements of Federal Financial Accounting Standards 38, 49, and Technical Bulletin 2011-1.
View MoreThe Financial Accounting Standards Board recently published a proposed Accounting Standards Update intended to provide investors with more decision-useful information about a public business entity’s expenses.
View MoreThe Securities and Exchange Commission recently adopted final rules requiring registrants to disclose material cybersecurity incidents they experience and to disclose on an annual basis material information regarding their cybersecurity risk management, strategy and governance.
View MoreThe Public Company Accounting Oversight Board recently released an array of website transparency enhancements intended to allow investors, audit committee members and other stakeholders to better access and understand data from PCAOB inspection reports.
View MoreThe Auditing Standards Board (ASB) issued SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, in 2021. SAS 145 updates AU-C 315 by enhancing the guidance related to understanding an entity and assessing risks of material misstatement.
View MoreHaving emerged from many of the constraints of the COVID-19 pandemic, many businesses are at a point of considering the “new normal” regarding remote working.
View MoreThe Securities and Exchange Commission (SEC) recently adopted amendments to certain rules that govern money market funds under the Investment Company Act of 1940.
View MoreThe Federal Accounting Standards Advisory Board recently announced that it is seeking input on the exposure draft of a proposed Statement of Federal Financial Accounting Standards titled Transitional Amendment to SFFAS 54.
View MoreThe International Sustainability Standards Board recently issued its inaugural standards, IFRS S1 and IFRS S2, intended to improve trust and confidence in company disclosures about sustainability to inform investment decisions.
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