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Last updated in 1999 with Statement 34’s release, GASB’s financial reporting model project is planned for completion in early 2024. Read on for more.
A helpful “cheat sheet” can help you determine which of the SEC’s Private Fund Reforms rule’s provisions apply to each type of fund. Read on for more.
One of the most frequent questions an operating company asks in the context of a merger with a Special Purpose Acquisition Company (SPAC) is, "When must management of the new company report on its internal controls over financial reporting (ICFR)?"…
When sales, legal, and accounting teams don’t coordinate on contract modifications, it can impact financial reporting and revenue recognition under ASC 606.
FASB has approved narrowly focused accounting guidance for certain digital assets with a final ASU expected in the fourth quarter. Read on for more.
FASB has issued its first-ever guidance providing recognition and initial measurement for joint ventures. Read on for details on the guidance.
Our “Quarterly Perspectives: Financial Reporting & Beyond / Q2 2023” webinar offers insights for companies. Read on for key takeaways in this recap.
ASU 2021-08, which offers guidance on contract assets and liabilities acquired in a business combination, is now effective for PBEs. Read on for more.
We are proud to present this 2023 Integrated Report—our first as FORVIS. Today, FORVIS ranks among the top 10 public accounting firms, with more than 6,000 team members serving clients across the globe through more than 70 offices in 28 states, the…
The SEC has approved a final rule that significantly expands oversight, disclosure, and audit requirements for private funds. Read on for details.