= Member Only
Showing : 41–50 of 227
The AICPA Auditing Standards Board has issued an exposure draft Proposed Statement on Standards for Attestation Engagements to align certain concepts around standards for audits, reviews and compilations.
View MoreThe Financial Accounting Standards Board recently issued a new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements.
View MoreThe Securities and Exchange Commission recently adopted rule amendments that narrow the exemption from Section 15(b)(8) of the Securities Exchange Act of 1934.
View MoreThe Financial Accounting Standards Board recently issued an Accounting Standards Update intended to (1) provide investors and other allocators of capital with more decision-useful information in a joint venture’s separate financial statements and (2) reduce diversity in practice in this area of financial reporting.
View MoreThe Federal Accounting Standards Advisory Board recently announced it is seeking input on the exposure draft of a proposed Statement of Federal Financial Accounting Standards titled Omnibus Amendments: Amending Statements of Federal Financial Accounting Standards 38, 49, and Technical Bulletin 2011-1.
View MoreThe Financial Accounting Standards Board recently published a proposed Accounting Standards Update intended to provide investors with more decision-useful information about a public business entity’s expenses.
View MoreThe Securities and Exchange Commission recently adopted final rules requiring registrants to disclose material cybersecurity incidents they experience and to disclose on an annual basis material information regarding their cybersecurity risk management, strategy and governance.
View MoreThe Public Company Accounting Oversight Board recently released an array of website transparency enhancements intended to allow investors, audit committee members and other stakeholders to better access and understand data from PCAOB inspection reports.
View MoreThe Auditing Standards Board (ASB) issued SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, in 2021. SAS 145 updates AU-C 315 by enhancing the guidance related to understanding an entity and assessing risks of material misstatement.
View MoreHaving emerged from many of the constraints of the COVID-19 pandemic, many businesses are at a point of considering the “new normal” regarding remote working.
View More