Accounting Standards & Reporting Matters
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BDO Comment Letter - Improvements to Income Tax Disclosures
May 25, 2023BDO supports the Board’s proposal to enhance the transparency and decision usefulness of income tax disclosures, but recommends certain clarifications.
SEC Reporting Matters: A Guide to Going Public
May 19, 2023The decision to become a public company involves consideration of various advantages, disadvantages, costs, and more. Download our guide for insights on navigating the process.
SEC Bulletin: Recently Adopted SEC Rules Require New Share Repurchase Disclosures
May 16, 2023The SEC’s recently adopted share repurchase disclosure rules will require registrants to report daily repurchase activity quarterly or semi-annually and make other qualitative disclosures regarding their repurchase plans.
PCAOB Spotlight on Staff Priorities for 2023 Inspections
May 2, 2023The PCAOB outlines their priorities for 2023 inspections, focusing on various financial reporting and emerging business risks. The PCAOB's approach to selecting which audits to inspect reflects key areas of financial statement reporting that companies and auditors should consider when performing their audits.
Accounting for Leases Under ASC 842
April 28, 2023Major changes to lease accounting standards are about to take effect for private companies, making it critical that you get the resources you need to ensure adoption and full compliance.
Information Required in a Proxy Statement: Principal Accounting Fees and Services: A Snapshot
April 13, 2023Item 14 of Form 10-K and Item 9(e) of Schedule 14A (Information required in a proxy statement) require disclosure of the principal accountant’s fees and services for each of the last two fiscal years. The categories of fees that must be disclosed are audit fees, audit-related fees, tax fees, and all other fees.
Accounting For Investments in Tax Credit Structures Using The Proportional Amortization Method
April 7, 2023More equity investors that are involved with projects to receive income tax credits and other income tax benefits might be able to use the proportional amortization method (PAM) to account for their investments.
FASB Addresses Lease Accounting Issues Associated With Common Control Arrangements
March 31, 2023Accounting for leases between entities under common control is changing. Read more about the new guidance, including terms and conditions to be considered.
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