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This article addresses key accounting and financial reporting considerations for public companies as they begin to prepare fourth quarter and year-end financial statements. Topics include FASB standard setting, SEC final rules and proposals, and public company auditing updates.
FORVIS Capital Advisors analyzed recent merger and acquisition trends for the banking industry and compiled key statistics. Get insights on…
This paper summarizes the accounting, standard setting, and reporting developments for the second quarter that may affect you.
A FASB proposal would provide optional transition relief as the implementation date for the overhaul of long-duration insurance accounting…
FASB has provided nonpublic entities and NFPs additional time to implement ASC 842, Leases. This document has been refreshed to incorporate…
An SEC proposal would update three of the substantive bases for excluding a shareholder proposal from a company’s proxy statement.
With a three-to-two vote, the SEC approved a final rule rescinding portions of two 2020 rules related to proxy advice. Read on for details.