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Sep 04, 2024
The International Auditing and Assurance Standards Board (IAASB) has issued new guidance on the application of the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities.
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Sep 04, 2024
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Aug 30, 2024
The SEC has approved two PCAOB proposals updating audit standards regarding general responsibilities of the auditor and use of technology-assisted analysis in conducting an audit. The SEC also approved a proposal amending a PCAOB ethics rule governing the liability of an associated person when they directly and substantially contribute to audit firm violations.
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Aug 30, 2024
In case you missed them, here are some recent interesting financial A&A news items from around the web.
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Aug 21, 2024
The PCAOB has posted inspection reports for all 2023 annually inspected firms, including the six U.S. Global Network Firms (GNF).
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Aug 21, 2024
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Aug 14, 2024
While the majority of firms say they expect to hold staffing levels steady, competition for qualified professionals — especially controllers — is fierce, according to a recent Controllers Council survey.
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Aug 14, 2024
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Aug 07, 2024
GASB will soon benefit from additional stakeholder perspectives in light of a recent decision by the Trustees of the Financial Accounting Foundation (FAF) to expand the size of the Governmental Accounting Standards Advisory Council (GASAC).
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Aug 07, 2024
In case you missed them, here are some recent interesting financial A&A news items from around the web.
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Jul 31, 2024
FASB has published a proposed Accounting Standards Update (ASU) to address stakeholder feedback related to (1) the application of derivative accounting to contracts with features based on the operations or activities of one of the parties to the contract, and (2) the diversity in accounting for a share-based payment from a customer that is consideration for the transfer of goods or services.
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Jul 31, 2024
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Jul 24, 2024
FASB has issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. The Conceptual Framework is a body of interrelated objectives and fundamentals that provides the FASB with a useful tool as it sets standards. A Statement of Financial Accounting Concepts is nonauthoritative and does not establish or change GAAP.
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Jul 24, 2024
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Jul 19, 2024
Financial restatements filed with the Securities and Exchange Commission are on the decline for the second consecutive year after a spike in 2021.
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Jul 19, 2024
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Jul 11, 2024
The PCAOB has approved the adoption of an amendment to PCAOB Rule 3502, previously titled Responsibility Not to Knowingly or Recklessly Contribute to Violations. The rule, originally enacted in 2005, governs the liability of an associated person of a registered public accounting firm who contributes to that firm’s violations of the laws, rules and standards that the PCAOB enforces.
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Jul 11, 2024
In case you missed them, here are some recent interesting financial A&A news items from around the web.
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Jun 28, 2024
GASB has published a Post-Implementation Review (PIR) report on the Board’s pension standards.
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Jun 28, 2024
In case you missed them, here are some recent interesting financial A&A news items from around the web.