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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.






Financial Reporting Insights

Discount rate for lessees that are not PBEs

The FASB tentatively decided to allow lessees that are not PBEs to make the risk-free rate election by class of underlying asset.





Financial Reporting Insights

Monitoring inflation when applying ASC 830

A task force of the CAQ SEC Regulations Committee has accumulated certain inflation data that may be helpful in applying ASC 830.











Financial Reporting Insights

GASB proposes omnibus statement

The Governmental Accounting Standards Board recently proposed an omnibus statement addressing a wide range of practice issues.