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The Financial Accounting Standards Board recently issued a proposed new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements.
View MoreThe Public Company Accounting Oversight Board recently issued for public comment a proposed new standard for quality control systems.
View MoreOver a decade ago, the FASB established the Private Company Council to address accounting concerns associated with private companies. The PCC works with the FASB in determining whether accounting alternatives or practical expedients for private companies are needed in the U.S. GAAP. The FASB has issued several Accounting Standards Updates as a result of its joint effort with the PCC.
View MoreThe Inflation Reduction Act1 of 2022 (the Act) was signed into law on Aug. 16, 2022. The Act has implications from an accounting and financial reporting perspective that certain entities should consider. In this article, we provide an overview of some possible accounting impacts for corporate entities across three areas.
View MoreThe Governmental Accounting Standards Board recently issued proposed implementation guidance in the form of questions and answers intended to clarify, explain or elaborate on certain GASB pronouncements.
View MoreAs part of its ongoing work on the disclosure of cryptoassets, FASB has tentatively decided to use fair value to measure certain cryptoassets in financial reporting.
View MoreThe Securities and Exchange Commission recently adopted amendments to the electronic recordkeeping, prompt production of records and third-party recordkeeping service requirements applicable to broker-dealers, security-based swap dealers, and major security-based swap participants.
View MoreThe Financial Accounting Standards Board recently issued a proposed Accounting Standards Update intended to improve the disclosures about a public entity’s reportable segments and address requests from investors and other allocators of capital for additional, more detailed information about a reportable segment’s expenses.
View MoreAs technological advancements continue to break new ground, data increasingly becomes the most valuable currency in the world.
View MoreThe 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.
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