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GASB Statement 101, Compensated Absences, creates a unified model for recognition and measurement for all types of compensated absences.
U.S. Auto Dealerships will be required to comply with the Federal Trade Commission’s (FTC) amended safeguards rules (Code of Federal Regulations Part 314.1 – 314.6).
It’s a good time for higher education institutions to reflect on the road ahead. Read on to see FORVIS’ take on the future of the industry.
The 340B Program faces ongoing challenges and opportunities as the year progresses. Read on for a recap of headlines that have emerged affecting the program.
The U.S. Supreme Court has ruled that HHS wrongly lowered Medicare reimbursement rates for 340B outpatient drugs. Read on for more details.
FASB has provided nonpublic entities and NFPs additional time to implement ASC 842, Leases. This document has been refreshed to incorporate standard setting and guidance issued by FASB.
An SEC proposal would update three of the substantive bases for excluding a shareholder proposal from a company’s proxy statement.
ASU 2022-03 clarifies that a contractual restriction on the sale of an equity security is not considered part of the security’s unit of account.
A GASB proposal would require governments to disclose information about certain risks that could affect services provided or the ability to meet obligations.
GASB has issued a paper highlighting the intersection of ESG topics with existing GASB standards. Read on for details.