Audit

New SEC C&DI issued – Non-GAAP financial measures

New SEC C&DI issued – Non-GAAP financial measures

The SEC continues to focus on non-GAAP financial measure disclosures with the topic being the second most frequent area of SEC review comments.
Proposed improvements to leases guidance on related party arrangements

Proposed improvements to leases guidance on related party arrangements

Proposed improvements to leases guidance on related party arrangements The Financial Accounting Standards Board (FASB) has issued a proposed ...
Proposed updates – accounting for investments in tax credit structures

Proposed updates – accounting for investments in tax credit structures

The FASB is looking for views on changes to accounting for investments in tax credit structures.
PCAOB amends requirements for audits involving other auditors

PCAOB amends requirements for audits involving other auditors

The PCAOB has recently released the amendments to its standards for audits where other accounting firms or individual auditors perform important ...
FASB ITC Accounting for Government Grants by Business Entities

FASB ITC Accounting for Government Grants by Business Entities

The FASB has published an Invitation to Comment to solicit feedback on whether incorporating the recognition, measurement and presentation ...
Performing a 401(k) retirement plan self-checkup

Performing a 401(k) retirement plan self-checkup

When an employer sponsors a retirement plan for its employees, it must carefully consider, and continually monitor, the plan provisions.

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