Audit & Assurance

Jan 17, 2025, 00:00 AM by Jessica Barboza

In case you missed them, here are some recent interesting financial A&A news items from around the web.

Jan 10, 2025, 00:00 AM by Jessica Barboza

FASB has published an Accounting Standards Update that clarifies for non-calendar year-end entities the interim effective date of Accounting Standards Update No. 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses.

Jan 10, 2025, 00:00 AM by Jessica Barboza

In case you missed them, here are some recent interesting financial A&A news items from around the web.

Dec 16, 2024, 00:00 AM by Jessica Barboza

PCAOB inspectors outlined their priorities for 2025 inspections in a PCAOB staff report released Dec. 9. The report highlights risks and other considerations the staff believes auditors should consider when planning and performing their current and upcoming audits, as well as sectors and industries that PCAOB inspection staff will prioritize. The report also provides a set of suggested questions that audit committees may consider as they exercise their oversight role.

Dec 16, 2024, 00:00 AM by Jessica Barboza

In case you missed them, here are some recent interesting financial A&A news items from around the web.

Dec 13, 2024, 00:00 AM by Jessica Barboza

FASB has published a proposed Accounting Standards Update (ASU) on the measurement of credit losses for accounts receivable and contract assets for private companies and certain not-for-profit entities.

Dec 13, 2024, 00:00 AM by Jessica Barboza

In case you missed them, here are some recent interesting financial A&A news items from around the web.

Dec 5, 2024, 00:00 AM by Jessica Barboza

FASB has issued the report on Post-Implementation Review: Revenue from Contracts with Customers (Topic 606).

Dec 5, 2024, 00:00 AM by Jessica Barboza

In case you missed them, here are some recent interesting financial A&A news items from around the web.

Nov 27, 2024, 00:00 AM by Jessica Barboza

FASB has published an Invitation to Comment (ITC) that gives stakeholders the opportunity to provide feedback on financial key performance indicators (Financial KPIs). Stakeholders are asked to review and provide comment on the ITC by April 30, 2025.

Nov 27, 2024, 00:00 AM by Jessica Barboza

In case you missed them, here are some recent interesting financial A&A news items from around the web.

Nov 22, 2024, 00:00 AM by Jessica Barboza

FASB has published a proposed Accounting Standards Update (ASU) that would improve the navigability of the disclosures that are required to be provided in interim reporting periods and clarify when that guidance is applicable and what disclosures are required to be provided in interim reporting periods.

Nov 22, 2024, 00:00 AM by Jessica Barboza

In case you missed them, here are some recent interesting financial A&A news items from around the web.

Nov 15, 2024, 00:00 AM by Jessica Barboza

FASB has published a proposed Accounting Standards Update (ASU) intended to improve the requirements for identifying the accounting acquirer in FASB Accounting Standards Codification® Topic 805, Business Combinations. The proposed ASU is based on a recommendation of the Emerging Issues Task Force (EITF).

Nov 15, 2024, 00:00 AM by Jessica Barboza

In case you missed them, here are some recent interesting financial A&A news items from around the web.

Nov 8, 2024, 00:00 AM by Jessica Barboza

FASB has published a proposed Accounting Standards Update (ASU) to update the guidance on accounting for software.

Nov 8, 2024, 00:00 AM by Jessica Barboza

In case you missed them, here are some recent interesting financial A&A news items from around the web.

Nov 1, 2024, 00:00 AM by Jessica Barboza

GASB has issued a Preliminary Views (PV) for public comment on proposals associated with accounting and financial reporting for infrastructure assets.

Nov 1, 2024, 00:00 AM by Jessica Barboza

In case you missed them, here are some recent interesting financial A&A news items from around the web.

Oct 23, 2024, 00:00 AM by Jessica Barboza

GASB has issued guidance that establishes requirements for certain types of capital assets to be disclosed separately for purposes of note disclosures.