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Ideas & Insights


Financial Reporting Insights

2019 Effective Date Reminder

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

Financial Reporting Insights

Proposal: Auditing accounting estimates

The Auditing Standards Board recently issued a proposed SAS, Auditing Accounting Estimates and Related Disclosures.