The SEC has proposed new rules and disclosures to give investors consistent, comparable, and reliable information on funds’ and advisers’ use of ESG factors.

FASB has issued an exposure draft that would extend the effective date for ASU 2020-04 and expand the definition of SOFR, the replacement reference rate.

This article provides details on a variety of topics addressed with the issuance of GASB Statement 99, Omnibus 2022, in April 2022. 

Join BKD for a complimentary webinar on the GASB lease standard and considerations for implementation. 

Given the number of leases they enter into each year, airports have a number of items to consider as they prepare to implement GASB 87, Leases.

View our FASB effective dates sheet for public business entities, which includes recently released guidance with links to BKD Thoughtware®. 

View our FASB effective dates sheet for private companies and not-for-profits, which includes recently released guidance with links to BKD Thoughtware®.

This paper provides an overview of proposed and final standards issued by FASB from October to December 2021, along with recent updates on outstanding exposure drafts and active projects.

This paper summarizes GASB-issued standards sorted by effective date and includes updates on outstanding proposals, projects, and research.

GASB has released Statement 98, which changes the name of the annual financial report. This article provides details on the change.