FASB to propose goodwill impairment triggering event alternative
The FASB will propose an ASU that would provide a goodwill impairment triggering event alternative for certain entities.
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Audit committee resource: Auditing estimates and use of specialists
A PCAOB resource provides information for audit committees about new requirements for auditing estimates and use of specialists.
Proposed updates to ASC 842
The FASB recently proposed amendments to address certain issues arising from the adoption of the leases standard.
FASB Codification improvements
A recent FASB ASU makes minor technical corrections and clarifications to the Accounting Standards Codification.
2020 Effective Date Reminder
Our annual Effective Date Reminder lists pronouncements issued as of Nov. 1, 2020, which became effective on or after Jan. 1, 2020.
Temporary relief for FDIC Part 363 audit and reporting requirements
The FDIC recently issued an Interim Final Rule providing temporary relief for Part 363 audit and reporting requirements.