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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.