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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.
Among other matters, recently issued GASB Statement No. 97 addresses the accounting and financial reporting for Section 457 plans.
The International Accounting Standards Board recently released several amendments to IFRS 17, Insurance Contracts.
We have updated our white paper to address the accounting by lenders for loans entered into under the Paycheck Protection Program.
We have updated our white paper that discusses estimating the fair value of a noncontrolling interest in a business combination.
The SEC recently provided a cross-Divisional update regarding its targeted regulatory relief related to the COVID-19 pandemic.
The SEC Chief Accountant recently addressed the continued importance of high-quality financial reporting in light of COVID-19.
The GASB has issued a proposed Technical Bulletin regarding the CARES act and certain outflows related to the coronavirus.
The GASB recently issued guidance on the accounting for subscription-based information technology arrangements.