Article Jun 28, 2022 2Q 2022 Audit Committee Update – Public Companies This article provides updates on accounting, standard setting, and reporting developments for the second quarter. Topics include FASB… Read More
Article Jun 27, 2022 GASB 87: Leases, What You Need to Know Since GASB issued Statement 87, Leases, in June 2017, there have been several updates and one effective date delay. This article provides… Read More
Article Jun 23, 2022 Investment Advisers & Companies Face New ESG Disclosures The SEC has proposed new rules and disclosures to give investors consistent, comparable, and reliable information on funds’ and advisers’… Read More
Article Jun 13, 2022 New Private Company Relief for Share-Based Payments A new ASU creates a practical expedient for private companies calculating the fair value of the equity shares underlying a share-option… Read More
Article Jun 13, 2022 FASB Considers Extending LIBOR Sunset Relief FASB has issued an exposure draft that would extend the effective date for ASU 2020-04 and expand the definition of SOFR, the replacement… Read More
Article Jun 13, 2022 Leases: A Comprehensive Review This paper reviews key aspects of the guidance in Accounting Standards Update 2016-02, Leases (Topic 842). Read More