FASB votes to issue final standard on segment reporting disclosures
This standard is intended to improve disclosures about a public entity’s reportable segments and provide more information about expenses.
FASB proposes expense disaggregation to aid income statement analysis
A proposed update would require disclosing compensation, depreciation and inventory costs within income statement line items.
ISSB issues initial two standards on sustainability
Learn about the International Sustainability Standards Board’s inaugural standards on sustainability disclosures here.
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
The Financial Accounting Standards Board (FASB) has issued a proposed ...
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
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
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
When an employer sponsors a retirement plan for its employees, it must carefully consider, and continually monitor, the plan provisions.
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