Ideas & Insights

The PCAOB staff recently provided guidance regarding how auditors are to comply with certain provisions of Rule 3526.

A recent FASB ASU extends the scope of two private company accounting alternatives to not-for-profit entities.

The Federal Audit Clearinghouse recently issued an updated Data Collection Form and Internet Data Entry System Instructions.

The CAQ has updated its guide that provides a high-level overview of internal control over financial reporting.

A recent CAQ publication provides an understanding of emerging technologies and the risks they present to financial reporting.

The CAQ recently published an audit committee tool that provides an overview of the new credit losses standard.

ASU 2019-05 provides the ability to elect the fair value option for certain financial assets upon transition to ASU 2016-13.

Among other requirements, a recent standard requires additional auditor communication with those charged with governance.

A recent standard provides changes to the format of and verbiage used in the auditor’s report for audits of nonissuers.

Proposed amendments would modify specific hedge accounting requirements for interest rate benchmark uncertainty.

The SEC has proposed amendments to the financial disclosure requirements for businesses acquired and for business dispositions.

The GASB recently issued an implementation guide that clarifies, explains and elaborates on recent GASB Statements.

The Society of Actuaries has released the first mortality tables designed specifically for use by public-sector plans.

The AICPA recently provided guidance for determining which costs are considered “direct care” of collection items.

The Financial Accounting Standards Board recently made clarifying amendments to certain financial instruments standards.

Our article addresses goodwill impairment when a reporting unit has a negative value as a result of the inclusion of debt.

McGladrey International recently published the July 2014 edition of its quarterly publication.

IFRS 9, Financial Instruments, replaced International Accounting Standard 39, Financial Instruments: Recognition and Measurement.

The deadline for municipal issuers to self-report potential disclosure violations has been extended to December 1, 2014.

The Auditing Standards Board recently issued amendments regarding the issuance of comfort letters.