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The Financial Accounting Standards Board recently issued an Accounting Standards Update intended to enhance transparency about the use of supplier finance programs for investors and other allocators of capital.
View MoreTSCPA is partnering with Galasso Learning Solutions to deliver weekly video posts covering the latest developments in accounting and auditing.
View MoreThe Financial Accounting Standards Board continues its goal of clarifying accounting and reporting standards for public entities, private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles.
View MoreThe Securities and Exchange Commission recently proposed rule changes to enhance risk management practices for central counterparties in the U.S. Treasury market and facilitate additional clearing of U.S. Treasury securities transactions.
View MoreLease transactions have been engaged in by corporations for decades. As with other issues in financial reporting, accounting rule makers have desired to provide useful information about leasing in the financial statements. In February 2016, the Financial Accounting Standards Board issued Accounting Standards Update No. 2016-02, which led to the creation of a new accounting standard for leases, Accounting Standards Codification 842.
View MoreThe Accounting and Auditing Policy Committee of the Federal Accounting Standards Advisory Board recently issued technical releases, including one regarding implementation guidance for leases.
View MoreDue to the historic amount of federal pandemic funding, the AICPA Government Audit Quality Center is seeking auditor feedback on how it can best support auditors, particularly those who work with single audits.
View MoreThe 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.
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