Ideas & Insights

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.

The Society of Actuaries has released an updated mortality improvement scale, Scale MP-2019, for use by plan sponsors.

ASU 2019-08 provides guidance regarding the measurement and balance sheet classification of share-based payments to a customer.

FASB votes to defer the effective dates of leases, CECL and hedging for certain entities and insurance for all entities.

Our article discusses the impact of the new guidance in ASC 340-40 on costs for construction-type and production-type contracts.

Our Effective Date Reminder lists pronouncements issued as of Nov. 1, 2019, which became effective on or after Jan. 1, 2019.

This updated version of our white paper will further assist franchisors in applying the new revenue recognition model in ASC 606.

A recent GASB proposal addresses financial reporting implications resulting from the replacement of an Interbank Offered Rate.

Recent amendments modify some specific hedge accounting requirements to address interest rate benchmark uncertainty.

A recent SEC Final Rule enables all issuers to engage in “test-the-waters” communications with certain institutional investors.

FASB’s revised proposal on classifying debt as current or noncurrent based on the contractual terms of the debt at the balance-sheet date.

The SEC recently issued a proposed rule to update required statistical disclosures for bank and savings and loans registrants.

We have issued an updated version of our white paper to further assist health care entities in applying ASC 606.

The ASB issued SAS 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements.

We recently published an high-level summary of ASC 842, Leases, and an in-depth guide to lessee accounting under ASC 842.

Guidance regarding accounting for portfolio company investments held by investment companies within the scope of FASB ASC 946.

The GASB recently issued an implementation guide to provide guidance related to GASB Statement No. 87, Leases.

We have published the fourth edition of our guide to accounting for debt and equity instruments in financing transactions.