Accounting Standards & Reporting Matters

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Looking for the latest updates on U.S. GAAP or SEC reporting? Our collection of Blueprints, Bulletins, and more will help you gain a deeper understanding of the finer points of U.S. GAAP and financial reporting, while also keeping you informed on relevant updates from key regulators and standard setters including the AICPA, FASB, PCAOB and the SEC.

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Practice Aid

Improve Transparency Under ASC 740: New Income Tax Disclosures (ASU 2023-09)

July 7, 2025
Practice Aid

Improve Transparency Under ASC 740: New Income Tax Disclosures (ASU 2023-09)

July 7, 2025

Looking to improve your income tax disclosures? FASB’s ASU 2023-09 introduces new requirements for greater transparency and clarity. Learn how these updates can help your organization enhance compliance,

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Article

Financial Reporting Considerations for Tariffs

April 23, 2025
Article

Financial Reporting Considerations for Tariffs

April 23, 2025

In early 2025, President Trump announced tariffs on imported goods from numerous countries. The amounts and effective dates of the tariffs have shifted several times and may continue to do so, which has resulted in global economic uncertainty and created market volatility.

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Article

SEC Clawback Rules: A Snapshot

February 4, 2025
Article

SEC Clawback Rules: A Snapshot

February 4, 2025

This Snapshot summarizes the SEC's clawback rules and includes SEC staff guidance on the checkboxes found on the cover pages of annual reports and the clawback disclosure requirements in Item 402(w) of Regulation S-K (“S-K”).

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Article

Accounting for Cryptocurrencies

January 28, 2025
Article

Accounting for Cryptocurrencies

January 28, 2025

Effective internal controls are key to managing cryptocurrency transactions. Read the insight to discover best practices for safeguarding assets and ensuring accurate financial reporting.

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Article

BDO Bulletin: Environmental Credit Programs (FASB Proposal)

December 18, 2024
Article

BDO Bulletin: Environmental Credit Programs (FASB Proposal)

December 18, 2024

Environmental Credits and Environmental Credit Obligations (Topic 818) proposes guidance on the recognition, measurement, presentation, and disclosure requirements for ECs and EC obligation (ECO) liabilities.

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Article

2024 AICPA SEC & PCAOB Conference Highlights

December 17, 2024
Article

2024 AICPA SEC & PCAOB Conference Highlights

December 17, 2024

Representatives from the Securities and Exchange Commission (SEC), Financial Accounting Standards Board (FASB), and the Public Company Accounting Oversight Board (PCAOB) shared their views on various accounting, reporting, and auditing issues at the annual AICPA & CIMA Conference on Current SEC and PCAOB Developments (“Conference”) held in Washington, D.C. on December 9-12, 2024.

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Article

Key Accounting Considerations Leading Into Your Year-End Audit

December 4, 2024
Article

Key Accounting Considerations Leading Into Your Year-End Audit

December 4, 2024

While all accounting matters are important to an audit, this article explores essential considerations that may be overlooked or misunderstood, leading into audit season for most companies: lease modifications and remeasurements, new segment disclosures, goodwill and intangible impairment considerations, as well as the measurement of credit losses covered by FASB Topic 326.

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Article

2024 SEC Reporting Insights

October 21, 2024
Article

2024 SEC Reporting Insights

October 21, 2024

In 2024, the Securities and Exchange Commission (SEC) issued its highly anticipated climate change disclosure rules. Our publication provides some key disclosure and reporting reminders for upcoming filings and summarizes the SEC’s rulemaking and other activities that affect financial reporting.

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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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BDO’s Quarterly Technical Update webinar series is designed to help financial management, board directors, and audit committees stay on top of today's hot accounting topics and key regulatory developments. 

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