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Ideas & Insights

 





Financial Reporting Insights

Transitioning away from LIBOR

The FASB has added a project to its agenda to address accounting changes necessitated by reference rate reform.












Financial Reporting Insights

Proposed revisions to SSARS

A recent proposed SSARS addresses materiality in a review of financial statements, adverse conclusions and other issues.


Financial Reporting Insights

Proposed SAS on audit evidence

A recent proposed SAS discusses the evaluation of audit evidence and the use of automated tools and techniques.





Financial Reporting Insights

Updated guide to revenue recognition

We have issued an updated version of our guide to revenue recognition to reflect recent activities of the FASB, AICPA and SEC.