United States
A recent FASB publication integrates previously issued FASB staff, TRG and PCC revenue recognition memos into a Q&A format.
Our updated white paper will assist entities in the life sciences industry in applying the new revenue recognition model.
The IASB has issued narrow-scope amendments to clarify how to classify debt and other liabilities as current or non-current.
Our updated white paper includes discussion of the new credit losses accounting guidance for loans measured at amortized cost.
The SEC recently proposed amendments to update certain aspects of its auditor independence framework in Rule 2-01.
Certain financial reporting issues were discussed during a recent SEC Regulations Committee meeting with SEC staff members.
The IAASB recently issued a revised standard, ISA 315, for identifying and assessing risks of material misstatement.
The ASB recently issued Statement on Standards for Attestation Engagements 19, Agreed-Upon Procedures Engagements.
The IASB recently issued an Exposure Draft to improve how information is communicated in the financial statements.
The SEC has proposed amendments to the definitions of “accredited investor” and “qualified institutional buyer.”
Our article discusses the allocation of goodwill and related intangible assets to foreign subsidiaries in a business combination.
We have issued an updated version of our white paper to further assist entities in the technology industry in applying ASC 606.
The NCUA has delayed the effective date of the risk-based capital rules from January 1, 2020 to January 1, 2022.
The Governmental Accounting Standards Board (GASB) proposed guidance to clarify, explain or elaborate on recent GASB Statements.
SAB No. 119 includes SEC staff interpretations regarding policies and procedures for developing CECL models and related matters.
The Financial Accounting Standards Board recently proposed changes to clarify, and make minor improvements to, the Codification.
ASU 2019-11 addresses issues raised by stakeholders during the implementation of the current expected credit losses standard.
A recent publication by the CAQ and Audit Analytics gauges how audit committees approach communication of oversight activities.
The Financial Accounting Standards Board has proposed clarifications to certain sections of its 2017 hedge accounting standard.
A recent OCIE Risk Alert discusses top compliance topics observed in examinations of registered investment companies.