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Ideas & Insights


Financial Reporting Insights

IASB clarifies definition of material

The IASB recently issued amendments to clarify the definition of "material" and improve understanding of the current requirements.

Financial Reporting Insights

Risk assessment: Email scams

Because email scams are an increasingly familiar problem, it is important to thoughtfully consider the associated risks.

Financial Reporting Insights

Recent CECL developments

Our article summarizes recent developments related to the measurement of credit losses on financial instruments.

Financial Reporting Insights

Oil and Gas – Audit and Accounting Guide

The AICPA Audit and Accounting Guide, Entities with Oil and Gas Producing Activities, has been updated as of August 1, 2018.

AML and Compliance News

Revised Department of Labor posters

Department of Labor revised Fair Labor Standards Act and Employee Polygraph Protection Act posters. Learn more.