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The IRS recently issued a proposed regulation related to certain requirements that must be met for critical minerals and battery components for the new clean vehicle credit, as well as updated the FAQs for the clean vehicle credits.
View MoreThe IRS recently issued Revenue Ruling 2023-02, intended to reduce the abuse of stepped-up basis adjustments in irrevocable grantor trusts.
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 IRS recently revised frequently asked questions for Form 1099-K, Payment Card and Third Party Network Transactions, in Fact Sheet FS-2023-06.
View MoreThe Federal Reserve recently increased the benchmark interest rate by a quarter of a percentage point, the ninth increase since March 2022.
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.”
View MoreThe IRS recently posted frequently asked questions addressing whether certain costs related to nutrition, wellness and general health are medical expenses that may be paid or reimbursed under a health savings account, health flexible spending arrangement, Archer medical savings account, or health reimbursement arrangement.
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