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Newsletters
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California proposes climate disclosures and assurance
September 22, 2023
The ESG reporting landscape is set to expand with the addition of broad reaching state-level climate disclosure rules.
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SEC amends the fund ‘Names Rule’
September 22, 2023
Amendment seeks to enhance transparency and provide better investor clarity into a fund’s strategy.
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FASB continues future software cost accounting debate
September 22, 2023
FASB made tentative decisions on software cost recognition and next steps for its project staff.
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Insurance: NAIC 2023 Summer meeting
September 15, 2023
We report on actions and discussions about ongoing projects on conference calls and at the NAIC 2023 Summer meeting.
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EITF consensus - induced conversions of convertible debt
September 15, 2023
EITF reaches consensus-for-exposure on induced conversion accounting for convertible debt instruments
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Q3 2023 Quarterly Outlook
September 13, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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FASB to issue final crypto asset accounting ASU
September 06, 2023
The final ASU will codify fair value accounting and new disclosures for crypto assets like bitcoin and ether.
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SEC finalizes rules for private fund advisers
August 28, 2023
The rules are designed to protect investors in private funds while promoting efficiency, competition and capital formation.
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FASB issues ASU for joint venture formations
August 14, 2023
The ASU requires a JV formation transaction to be measured at fair value.
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FASB proposes income statement disaggregation disclosures
July 28, 2023
Public companies would disclose specific natural expense categories in certain income statement captions.
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SEC finalizes cybersecurity rules
July 28, 2023
The rules require enhanced and standardized risk management, strategy, governance and incident disclosures.
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FASB issues proposal for purchased financial assets
June 28, 2023
Proposal would largely eliminate Day 1 credit loss expense for certain purchased financial assets.
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SEC approves clawback listing standards
June 23, 2023
Issuers face many questions in developing a recovery policy under the SEC’s compensation clawback rules.
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Q2 2023 Quarterly Outlook
June 14, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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FASB proposes illustration for profits interest awards
May 12, 2023
The FASB proposes four cases illustrating the scope application of ASC 718 for profits interest awards.
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SEC adopts amendments to share repurchase disclosure rules
May 12, 2023
The rules expand quarterly, semi-annual and annual filing disclosures, depending on filer type.
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Simplified investor accounting for tax equity investments
March 29, 2023
FASB issues final ASU that expands use of the proportional amortization method to additional tax equity investments.
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FASB issues final ASU on common control leases
March 27, 2023
The final ASU changes ASC 842 for common control lease arrangements and related leasehold improvements.
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FASB issues proposed ASU on crypto asset accounting
March 23, 2023
FASB proposes new US GAAP Subtopic on accounting, reporting and disclosure of in-scope crypto assets.
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FASB proposes improvements to income tax disclosures
March 16, 2023
Proposal would enhance income tax disclosures for the effective tax rate reconciliation and income taxes paid.
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Q1 2023 Quarterly Outlook
March 08, 2023
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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SEC proposal amends the Custody Rule
February 24, 2023
Proposed amendments are intended to enhance investor protections relating to safeguarding client assets.
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SEC issues final rule on pay vs performance disclosures
February 17, 2023
Newly released C&DIs cover disclosure requirements that link executive compensation and financial performance.
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SEC finalizes rule for erroneously awarded compensation
February 03, 2023
Listed issuers will need to develop policies and recoup compensation awarded based on inaccurate financial statements.
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Climate disclosures in focus for 2022 year-ends
January 18, 2023
Pending a final climate rule, the SEC staff continues to question issuers’ climate disclosures under existing rules.
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SEC adopts amendments to finalize HFCA Act-related rules
January 13, 2023
Final amendments establish requirements for entities with audit firms in countries restricting PCAOB inspections.
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Corporate AMT implications - IFRS® Accounting Standards
December 21, 2022
Impact of the IRA's Corporate AMT on accounting for deferred tax assets under IFRS Accounting Standards
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FASB issues ASU to extend relief for LIBOR transition
December 21, 2022
Entities can apply accounting relief for contracts and transactions affected by reference rate reform until Dec 31, 2024.
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Clarifying non-GAAP financial measures
December 20, 2022
SEC staff issues guidance to clarify how it evaluates non-GAAP financial measures.
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Q4 2022 Quarterly Outlook
December 20, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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FASB amends long-duration contracts transition guidance
December 15, 2022
Amendment to long-duration contracts improvements to exclude certain contracts or legal entities sold and derecognized.
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SEC adopts amendments to insider trading plans rule
December 15, 2022
Final rules strengthen investor protections and enhance disclosures of insider trading policies and arrangements.
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FASB proposes accounting for joint venture formations
October 28, 2022
The proposed ASU would require a joint venture formation transaction to be measured at fair value.
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FASB proposes improvements to segment disclosures
October 07, 2022
Proposals would require disclosure of significant segment expenses, and enhance disclosures in annual and interim reporting.
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FASB issues ASU for supplier finance obligations disclosures
September 30, 2022
A buyer of goods and services should disclose information about its supplier finance program obligations.
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EGC eligibility threshold amended under JOBS Act
September 14, 2022
SEC adopts final rules implementing inflation adjustments required by the JOBS Act.
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Q3 2022 Quarterly Outlook
September 14, 2022
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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SEC publishes draft FY 22-26 Strategic Plan for comment
August 26, 2022
The draft plan outlines the SEC’s mission, planned initiatives and strategic goals for the next four years.
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FASB clarifies fair value guidance for sale restrictions
July 01, 2022
Final ASU clarifies that contractual sale restrictions are not considered in measuring equity securities at fair value.
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FASB removes lease modifications project from its agenda
June 22, 2022
The FASB will instead consider lease modifications as part of its ASC 842 post-implementation review.
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