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Article

BDO Bulletin: SEC Postpones Effective Date Of Share Repurchase Disclosure Rules

December 6, 2023
Article

BDO Bulletin: SEC Postpones Effective Date Of Share Repurchase Disclosure Rules

December 6, 2023

The SEC postponed the effective date of the share repurchase disclosure rules in response to an order issued by the U.S. Court of Appeals for the Fifth Circuit to “correct the defects” it found in the rules.

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Article

FASB Updates Segment Reporting Disclosures

December 1, 2023
Article

FASB Updates Segment Reporting Disclosures

December 1, 2023

All public entities will begin disclosing new segment expense information in response to investor requests - The FASB recently updated U.S. GAAP to require additional disclosures by public entities about certain expenses. The new requirements will result in incremental disclosures in annual and interim reports.

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Practice Aid

Identifying Performance Obligations in the Software Industry

November 10, 2023
Practice Aid

Identifying Performance Obligations in the Software Industry

November 10, 2023

Download our new Revenue Recognition Under ASC 606 - An Industry Supplement to a BDO Blueprint – Identifying Performance Obligations in the Software Industry to access in-depth insights, practical examples and comprehensive guidance on how to successfully apply ASC 606 as a software entity.

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Article

2023 SEC Reporting Insights

November 1, 2023
Article

2023 SEC Reporting Insights

November 1, 2023

Our annual SEC Reporting Insight publication that provides some key disclosure and reporting reminders for upcoming filings and summarizes the SEC’s rulemaking and other activities in 2023 that affect financial reporting.

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Comment Letter

BDO Comment Letter - Disaggregation of Income Statement Expenses

October 31, 2023
Comment Letter

BDO Comment Letter - Disaggregation of Income Statement Expenses

October 31, 2023

BDO supports the Board’s proposal to improve a public business entity’s disclosures about its expenses and also suggests clarification on certain aspects.

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Article

SEC Staff Interpretive Guidance for Executive Compensation Disclosures

October 13, 2023
Article

SEC Staff Interpretive Guidance for Executive Compensation Disclosures

October 13, 2023

New Compliance and Disclosure Interpretations (C&DIs) offer guidance for SEC registrants.

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Article

Changes to the SEC’s “Names Rule” Will Affect Registered Funds

October 5, 2023
Article

Changes to the SEC’s “Names Rule” Will Affect Registered Funds

October 5, 2023

On September 20, 2023, the SEC amended Rule 35-1 under the Investment Company Act of 1940 (the “Names Rule”) and related requirements for business development companies (BDCs) and registered investment companies (collectively, “funds”).

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Article

XBRL DISCLOSURES: Insights on the Latest Sample Letter

September 12, 2023
Article

XBRL DISCLOSURES: Insights on the Latest Sample Letter

September 12, 2023

XBRL allows financial and other information to be machine-readable and is intended to help investors consume and compare registrants’ information.

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BDO’s in-depth Blueprints, Snapshots and practice aids summarize key concepts to help you comply with and gain a deeper understanding of complex accounting and financial reporting topics. These publications explore the application of financial reporting and U.S. GAAP principles through practical examples and interpretive guidance.

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