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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

PCAOB staff outlook for 2021 inspections

The PCAOB staff recently issued an overview of its planned inspection focus areas and an accompanying audit committee resource.