We updated the discussion about certain government assistance in our Coronavirus: Financial reporting considerations white paper.
A recent GASB Exposure Draft proposes a unified model for the recognition and measurement of all types of compensated absences.
Our coronavirus white paper has been updated for financial reporting matters related to the Consolidated Appropriations Act, 2021.
Our article discusses weighting evidence in discerning whether a valuation allowance should be recognized for deferred tax assets.
An updated AICPA guide addresses the unique aspects of the preparation and auditing of financial institution financial statements.
A recent FASB ASU makes minor technical corrections and clarifications to the Accounting Standards Codification.
The FASB recently proposed amendments to address certain issues arising from the adoption of the leases standard.
The FDIC recently issued an Interim Final Rule providing temporary relief for Part 363 audit and reporting requirements.