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In June 2020, FASB issued Accounting Standards Update 2020-05, which provides nonpublic entities and nonprofits additional time to implement Accounting Standards Codification (ASC) 842, Leases. This document has been refreshed to incorporate subsequent standard setting and implementation guidance issued by FASB.
The SEC has proposed rules covering SPACs and IPOs and business combinations with private operating companies (de-SPAC transactions).
This article addresses key accounting and financial reporting considerations for public companies as they begin to prepare first quarter…
The SEC has released a 506-page proposal in response to investor and company requests for more standardized guidance on ESG issues.
This paper provides an overview of proposed and final standards issued by FASB from January to March 2022, along with recent updates on…
Despite renewed demands for increased and more standardized disclosures on ESG issues, domestic regulatory action is slowly moving forward.
The SEC issued a proposal on March 9 to address cybersecurity threats, which pose an escalating risk to public companies, investors, and…