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Ideas & Insights


Financial Reporting Insights

SAS 136: Preparation before year end

Before year end, plan administrators or trustees and their auditors should discuss certain preconditions of the audit.

Financial Reporting Insights

2021 Effective Date Reminder

This document lists pronouncements that became effective on or after Jan. 1, 2021 or are not yet effective as of Nov. 1, 2021.

Financial Reporting Insights

Private company practical expedient

The FASB recently provided a practical expedient to private companies that issue equity-classified share-based awards.

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.