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The Financial Accounting Standards Board (FASB) today published an Accounting Standards Update (ASU) that improves generally accepted accounting principles (GAAP) by adding illustrative guidance to help entities determine whether profits interest and similar awards should be accounted for as share-based payment arrangements within the scope of Topic 718, Compensation—Stock Compensation.
View MoreThe Financial Accounting Standards Board (FASB) today announced that the U.S. Securities and Exchange Commission (SEC) has accepted the 2024 GAAP Financial Reporting Taxonomy (GRT) and the 2024 SEC Reporting Taxonomy (SRT) (collectively referred to as the “GAAP Taxonomy”).
View MoreThe Financial Accounting Standards Board (FASB) has several proposed Accounting Standards Updates (ASUs) at various phases of the process.
View MoreThe Securities and Exchange Commission today adopted rules to enhance and standardize climate-related disclosures by public companies and in public offerings.
View MoreDuring May 2023, the AICPA’s Professional Ethics Executive Committee released interpretive guidance entitled Responding to Noncompliance With Laws and Regulations and Ethical Conflicts (the Interpretation), which became effective on June 30, 2023.
View MoreThe AICPA and NASBA recently announced they have approved revisions to The Statement on Standards for Continuing Professional Education (CPE) Programs.
View MoreThe Financial Accounting Standards Board recently announced the availability of the 2024 GAAP Financial Reporting Taxonomy and the 2024 SEC Reporting Taxonomy (collectively referred to as the “GAAP Taxonomy”).
View MoreThe Financial Accounting Standards Board recently issued an Accounting Standards Update that addresses requests for improved income tax disclosures from investors, lenders, creditors and other allocators of capital that use the financial statements to make capital allocation decisions.
View MoreThe Federal Accounting Standards Advisory Board recently announced it has issued Statement of Federal Financial Accounting Standards 62: Transitional Amendment to SFFAS 54.
View MoreThe Financial Accounting Standards Board recently issued a final Accounting Standards Update intended to improve 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.
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