PCAOB Proposes New Standard for the Auditor’s Use of Confirmation
The 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 More
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The 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 More
FASB recently made several tentative decisions regarding its project on cryptoasset disclosure, including the decision to produce an Accounting Standards Update exposure draft. View More
The FASB recently released the 2023 GAAP Financial Reporting Taxonomy and the 2023 SEC Reporting Taxonomy, collectively referred to as the GAAP Taxonomy. View More
The 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 More
NASBA and the AICPA recently issued proposed revisions to the Statement on Standards for Continuing Professional Education Programs for public comment. View More
The PCAOB recently released an interim report evaluating the effect of a 2017 standard requiring the identification and reporting of critical audit matters (CAMs) in audit reports. View More
The Financial Accounting Standards Board recently issued a proposed Accounting Standards Update intended to improve accounting guidance for arrangements between entities under common control. View More
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 More
The Public Company Accounting Oversight Board recently issued for public comment a proposed new standard for quality control systems. View More
Over 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 More