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The Public Company Accounting Oversight Board (PCAOB) today adopted a rule amendment to advance the PCAOB’s investor-protection mission and to enhance the Board’s registration program.
View MoreThe AICPA Peer Review Board recently approved a standards update intended to align peer review standards more closely with new quality management (QM) standards and to clarify and enhance current technical guidance.
View MoreThe Financial Accounting Standards Board (FASB) today published an Accounting Standards Update (ASU) that improves financial reporting and responds to investor input by requiring public companies to disclose, in interim and annual reporting periods, additional information about certain expenses in the notes to financial statements.
View MoreThe Governmental Accounting Standards Board (GASB) issued guidance today that establishes requirements for certain types of capital assets to be disclosed separately for purposes of note disclosures.
View MoreThe chair of the Federal Accounting Standards Advisory Board, George A. Scott, announced today that the Board issued Statement of Federal Financial Accounting Standards (SFFAS) 64, Management’s Discussion and Analysis: Rescinding and Replacing SFFAS 15, and Statement of Federal Financial Accounting Concepts (SFFAC) 10, Omnibus Concepts Amendments 2024: Amending SFFAC 2 With Note Disclosures and MD&A Concepts and Rescinding SFFAC 3.
View MoreThe quality of financial reports encourages, fosters and promotes public trust, which is an important tenet of public confidence.
View MoreThe Securities and Exchange Commission today approved the Public Company Accounting Oversight Board’s (PCAOB) new quality control (QC) standard and related amendments to its standards, rules, and forms.
View MoreThe Securities and Exchange Commission today announced that it has approved two Public Company Accounting Oversight Board (PCAOB) proposals updating audit standards regarding general responsibilities of the auditor and use of technology-assisted analysis in conducting an audit.
View MoreThe executive director of the Federal Accounting Standards Advisory Board (FASAB) and chair of the Accounting and Auditing Policy Committee (AAPC), Monica R. Valentine, announced today the issuance of Technical Release (TR) 23: Omnibus Technical Release Amendments 2024: Conforming Amendments to Technical Releases 10, 16, 20, and 21.
View MoreAs practitioners and clients turn the corner from busy season and begin planning and risk assessment in the coming months, now is a good time for a refresher on recently promulgated updates as well as current Financial Accounting Standards Board (FASB) exposure drafts and projects with exposure drafts expected soon for future planning implications.
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