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Financial Reporting Insights

Proposed quality management standards

The Auditing Standards Board has issued three proposed new standards for quality management at the firm and engagement levels.












Financial Reporting Insights

Deferred tax asset valuation allowance

Our article discusses weighting evidence in discerning whether a valuation allowance should be recognized for deferred tax assets.


Financial Reporting Insights

Gaming Audit and Accounting Guide

The American Institute of Certified Public Accountants Audit and Accounting Guide, Gaming, was recently updated.


Financial Reporting Insights

SEC disclosure guidance for SPACs

The SEC recently provided its views about certain disclosures for SPAC IPOs and subsequent business combination transactions.