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The Financial Accounting Standards Board recently issued an Accounting Standards Update intended to improve the guidance for applying Topic 842, Leases, to arrangements between entities under common control.
View MoreThe Financial Accounting Standards Board recently announced the U.S. Securities and Exchange Commission has accepted the 2023 GAAP Financial Reporting Taxonomy and the 2023 SEC Reporting Taxonomy (collectively referred to as the “GAAP Taxonomy”). The FASB also finalized the 2023 DQC Rules Taxonomy, which together with the GAAP Taxonomy are collectively referred to as the “FASB Taxonomies.”
View MoreThe U.S. Securities and Exchange Commission recently proposed new rules and the expansion of the scope of existing rules to address cybersecurity issues.
View MoreThe Financial Accounting Foundation recently announced it will provide free, enhanced online access to the Accounting Standards Codification® and the Governmental Accounting Research System™ in an effort to make financial accounting standards more widely accessible to stakeholders and the public.
View MoreFASB recently issued several tentative board decisions regarding its project on the disaggregation of income statement expenses.
View MoreThe PCAOB recently issued for public comment a proposed new standard intended to strengthen and modernize the requirements for the auditor’s use of confirmation.
View MoreFASB recently made several tentative decisions regarding its project on cryptoasset disclosure, including the decision to produce an Accounting Standards Update exposure draft.
View MoreThe FASB recently released the 2023 GAAP Financial Reporting Taxonomy and the 2023 SEC Reporting Taxonomy, collectively referred to as the GAAP Taxonomy.
View MoreThe Financial Accounting Standards Board recently issued an Accounting Standards Update that amends transition guidance in ASU 2018-12, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI), for contracts that have been derecognized because of a sale or disposal of individual or a group of contracts or legal entities before the LDTI effective date.
View MoreThe Securities and Exchange Commission recently adopted amendments to Rule 10b5-1 under the Securities Exchange Act of 1934 and new disclosure requirements to enhance investor protections against insider trading.
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