https://www.fasb.org/news-and-meetings/in-the-news/fasb-improves-guidance-on-share-based-consideration-payable-to-a-customer-421949
FASB Improves Guidance on Share-Based Consideration Payable to a Customer Read More »
By: Dr. Amelia Hart, CPA, and Steve Sledge, CPA Recent economic developments, including shifts in inflation trends, interest rate fluctuations, global supply chain considerations, and evolving geopolitical conditions, are prompting many organizations to evaluate how recent events will impact their financial reporting processes and respective results. These dynamics can impact considerations around asset valuations, fair
Seeing Through the Chaos: An Accountant’s Lens Read More »
https://www.fasb.org/news-and-meetings/in-the-news/fasb-issues-standard-that-clarifies-guidance-for-identifying-the-accounting-acquirer-in-a-business-combination-421871
https://www.fasb.org/news-and-meetings/in-the-news/sec-accepts-2025-fasb-taxonomies-421244
SEC Accepts 2025 FASB Taxonomies Read More »
By: Dr. Amelia Hart, CPA, and Steve Sledge, CPA In line with the timeline in its evolving technical agenda, FASB has recently completed the proposal of several Accounting Standards Updates (ASUs). This article sheds some light on proposed ASUs released during the latter half of 2024 that readers should be aware of as we begin
Reviewing Proposed ASUs as We Begin 2025 Read More »
https://www.fasb.org/news-and-meetings/in-the-news/fasb-clarifies-interim-effective-date-for-new-disaggregation-of-income-statement-expenses-standard-for-non-calendar-year-end-entities-420531
https://www.fasb.org/news-and-meetings/in-the-news/fasb-issues-standard-that-improves-accounting-guidance-for-induced-conversions-of-convertible-debt-instruments-420176
https://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-adopts-new-requirements-to-standardize-disclosure-of-firm-and-engagement-metrics-and-to-modernize-the-pcaob-s-reporting-framework
By: Josef Rashty, CPA In March 2024, the SEC adopted its new climate-related disclosure rules (hereinafter, rules) for public business entities (PBEs).1 The rules require a comprehensive discussion of material climate-related risks, identification of climate-related goals, and related greenhouse gas (GHG) emissions. The rules have substantive requirements similar to those in the Task Force on Climate-related
SEC’s New Promulgation on Climate-Related Disclosure Rules Read More »