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Among other proposed amendments, the IASB has proposed deferring the effective date of IFRS 17, Insurance Contracts, by one year.
This page provides access to Financial Reporting Insights, a biweekly resource for recent financial reporting developments.
SAB No. 119 includes SEC staff interpretations regarding policies and procedures for developing CECL models and related matters.
The Financial Accounting Standards Board recently proposed changes to clarify, and make minor improvements to, the Codification.
ASU 2019-11 addresses issues raised by stakeholders during the implementation of the current expected credit losses standard.
A recent publication by the CAQ and Audit Analytics gauges how audit committees approach communication of oversight activities.
The Financial Accounting Standards Board has proposed clarifications to certain sections of its 2017 hedge accounting standard.
A recent OCIE Risk Alert discusses top compliance topics observed in examinations of registered investment companies.
The Society of Actuaries has released an updated mortality improvement scale, Scale MP-2019, for use by plan sponsors.
ASU 2019-08 provides guidance regarding the measurement and balance sheet classification of share-based payments to a customer.