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The Securities and Exchange Commission recently adopted amendments to Form PF, the confidential reporting form for certain SEC-registered investment advisers to private funds, as well as amendments intended to modernize the disclosure requirements relating to repurchases of an issuer’s equity securities.
View MoreThe Public Company Accounting Oversight Board recently announced it has enhanced its inspection reports with a new section on auditor independence and a range of other improvements intended to increase transparency.
View MoreAs part of its continuing efforts to improve its oversight activities and to further increase transparency for stakeholders, the Board of Trustees of the Financial Accounting Foundation recently announced an enhancement intended to make it easier for stakeholders to raise potential concerns about compliance with the due process procedures of the FASB and the GASB.
View MoreThe Public Company Accounting Oversight Board has outlined its priorities for 2023 inspections in a recently released staff report.
View MoreThe Federal Accounting Standards Advisory Board recently issued Statement of Federal Financial Accounting Standards 61, Omnibus Amendments 2023, Leases-Related Topics II.
View MoreThe Committee of Sponsoring Organizations of the Treadway Commission recently released a study providing supplemental guidance for applying its Internal Control-Integrated Framework to sustainability reporting.
View MoreThe Financial Accounting Standards Board recently issued an Accounting Standards Update intended to improve the accounting and disclosures for investments in tax credit structures.
View MoreThe Public Company Accounting Oversight Board recently issued for public comment a proposed new standard, AS 1000, General Responsibilities of the Auditor in Conducting an Audit.
View MoreThe 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.”
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