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Financial Reporting Insights

Proposed narrow exception to IFRS 9

Recent proposed amendments to IFRS 9 address the accounting for certain prepayable financial assets with negative compensation.


Financial Reporting Insights

GASB issues implementation guidance

A recent GASB Implementation Guide provides guidance that clarifies, explains or elaborates on GASB Statements.






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State and local government accounting update

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  • Horaney, Michelle
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Financial Reporting Insights

Proposed improvements to IFRS 8

If finalized, recent proposed amendments would make revisions to International Financial Reporting Standard 8, Operating Segments.