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The Financial Accounting Standards Board recently published a proposed Accounting Standards Update intended to improve generally accepted accounting principles by adding illustrative guidance to help entities determine whether profits interest and similar awards should be accounted for as a share-based payment arrangement within the scope of Topic 718, Compensation—Stock Compensation.
View MoreThe 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 Federal Reserve recently increased the benchmark interest rate by a quarter of a percentage point, the 10th increase since March 2022.
View MoreThe IRS and the U.S. Department of the Treasury recently issued proposed regulations REG-124064-19 regarding rules for certain repatriations of intangible property.
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 MoreThe IRS and the U.S. Treasury Department recently issued Announcement 2023-16, stating that the IRS will return to in-person public hearings for proposed regulations with a telephone option available.
View MoreThe Tennessee General Assembly recently passed the Tennessee Works Tax Act (SB275/HB323), approving more than $400 million in tax cuts and marking one of the largest tax cuts in state history.
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 National Association of State Boards of Accountancy recently announced the adoption of an amendment to the Uniform Accountancy Act Model Rules pertaining to the Uniform CPA Examination.
View MoreThe 2023 session of the 113th Tennessee General Assembly adjourned on Friday, April 21.
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