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Financial Reporting Insights

Credit losses: FASB codifies SAB 119

The Financial Accounting Standards Board recently added Staff Accounting Bulletin 119 to its Accounting Standards Codification.


Financial Reporting Insights

GASB issues omnibus statement

A recently issued GASB Statement includes guidance addressing various accounting and financial reporting issues.




Financial Reporting Insights

Reviews, compilations and preparations

Recently issued SSARS 25 addresses materiality in a review of financial statements and adverse conclusions, among other matters.