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Financial Reporting Insights

Proposed updates to ASC 842

The FASB recently proposed amendments to address certain issues arising from the adoption of the leases standard.


Financial Reporting Insights

2020 Effective Date Reminder

Our annual Effective Date Reminder lists pronouncements issued as of Nov. 1, 2020, which became effective on or after Jan. 1, 2020.


Financial Reporting Insights

FASB Codification improvements

A recent FASB ASU makes minor technical corrections and clarifications to the Accounting Standards Codification.

















Financial Reporting Insights

OMB issues 2020 Compliance Supplement

The OMB recently released the 2020 Compliance Supplement, which is effective for audits of years beginning after June 30, 2019.