Financial Reporting Insights

A biweekly resource for recent financial reporting developments

This page provides access to the most recent editions of Financial Reporting Insights. For access to an 18-month archive of Insights articles organized by topic, visit our Financial Reporting Resource Center.

August 28, 2020

• Full issue
• Our commitment to audit quality and professional excellence
• Borrower’s accounting for Paycheck Protection Program loans
• PCC proposal: Determining fair value of share-option awards

• OMB issues 2020 Compliance Supplement

• Regulatory update for broker-dealers
• Modernization of Regulation S-K Items 101, 103 and 105

August 11, 2020

• Full issue
• Optional accounting expedients can make LIBOR transition easier
• Small Business Administration’s new FAQ on PPP loan forgiveness
• Convertible instruments and contracts in an entity’s own equity
• COVID-19: Conversations with audit committee chairs

August 4, 2020

• Full issue
• GASB adds resources addressing COVID-19-related issues
• U.S. GAAP and IFRS: Additional comparisons updated
• IASB defers the effective date of amendments to IAS 1
  

July 21, 2020

• Full issue
• Coronavirus: Recent developments in financial reporting considerations
• Fourth edition of A guide to accounting for business combinations
• Long-duration insurance: Proposed deferral and ease of adoption
• TQAs address COVID-19-related lender accounting issues
• GASB issues coronavirus-related accounting guidance
• The role of auditors in company-prepared ESG information

July 8, 2020

• Full issue
• Coronavirus: Lender accounting for PPP loans
• Update: Valuation of noncontrolling interests in business combinations
• COVID-19: SEC provides update on its targeted regulatory relief
• COVID-19: Continued importance of high-quality financial reporting
• GASB addresses accounting for Section 457 plans
• IASB issues amendments to IFRS 17