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Financial Reporting Insights

Deferred tax asset valuation allowance

Our article discusses weighting evidence in discerning whether a valuation allowance should be recognized for deferred tax assets.


Financial Reporting Insights

Gaming Audit and Accounting Guide

The American Institute of Certified Public Accountants Audit and Accounting Guide, Gaming, was recently updated.


Financial Reporting Insights

SEC disclosure guidance for SPACs

The SEC recently provided its views about certain disclosures for SPAC IPOs and subsequent business combination transactions.







Financial Reporting Insights

Audit & Accounting Guide:

An updated AICPA guide addresses the unique aspects of the preparation and auditing of financial institution financial statements.



Financial Reporting Insights

GASB proposes implementation guidance

The GASB recently released a proposed implementation guide to address a wide array of practice issues related to GASB Statements.