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Financial Reporting Insights

Accounting for possible tax law changes

As Congress ponders tax law changes, financial statement preparers may be wondering about the related financial reporting.



Financial Reporting Insights

Monitoring inflation when applying ASC 830

A task force of the CAQ SEC Regulations Committee has accumulated certain inflation data that may be helpful in applying ASC 830.











Financial Reporting Insights

GASB issues implementation guidance

The GASB recently issued implementation guidance that clarifies, explains or elaborates on recent GASB Statements.


Financial Reporting Insights

FASB proposes to expand hedge accounting

A recent proposed ASU presents a portfolio layer method to allow multiple layers of a single closed portfolio to be hedged.







Financial Reporting Insights

Early adoption of ASU 2020-06

We have updated our white paper to discuss the interaction of Subtopic 815-40 with the SEC’s guidance on redeemable securities.