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Comment Letter

BDO Comment Letter - Concepts Statement No. 8, Conceptual Framework for Financial Reporting, Chapter 6: Measurement

March 27, 2024
Comment Letter

BDO Comment Letter - Concepts Statement No. 8, Conceptual Framework for Financial Reporting, Chapter 6: Measurement

March 27, 2024

BDO supports the Board’s efforts to improve the conceptual framework, but recommends certain changes to the proposal.

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Article

FASB Clarifies Scope Application of Profits Interest and Similar Awards

March 22, 2024
Article

FASB Clarifies Scope Application of Profits Interest and Similar Awards

March 22, 2024

The FASB recently issued ASU 2024-01 (“the ASU”) to clarify the scope application of profits interest and similar awards by adding illustrative guidance in ASC 718, Compensation - Stock Compensation. The amendments in the ASU apply to all reporting entities that account for profits interest awards as compensation to employees or nonemployees in return for goods or services.

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Comment Letter

BDO Comment Letter - Induced Conversions

March 19, 2024
Comment Letter

BDO Comment Letter - Induced Conversions

March 19, 2024

BDO supports the Board's proposal to clarify how to apply the induced conversion model to convertible debt instruments, but recommends certain clarifications.

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Article

BDO Bulletin: SEC Finalizes Climate Rules

March 12, 2024
Article

BDO Bulletin: SEC Finalizes Climate Rules

March 12, 2024

The SEC is the latest to pass climate disclosure requirements, following a broader trend in states and other countries. Discover how these changes impact reporting requirements. Read the insight to learn more.

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Article

SEC Settlement Date Change Affects Equity Compensation Plan Administration

March 11, 2024
Article

SEC Settlement Date Change Affects Equity Compensation Plan Administration

March 11, 2024

The Securities and Exchange Commission (SEC) amended rules under the Securities Exchange Act of 1934 to shorten the securities transaction settlement cycle for most broker-dealer security transactions.

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Article

SEC Adopts Rules on SPACS, Shell Companies, and Projections

February 2, 2024
Article

SEC Adopts Rules on SPACS, Shell Companies, and Projections

February 2, 2024

The SEC adopted final rules on special purpose acquisition companies (SPACs), shell companies, and projections that significantly enhance and expand disclosure requirements related to SPAC initial public offerings (IPOs) and de-SPAC transactions.

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Article

Pay versus Performance Disclosures: A Snapshot

January 18, 2024
Article

Pay versus Performance Disclosures: A Snapshot

January 18, 2024

This guide provides a high-level summary of pay versus performance disclosures.

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Article

SEC Proposes Rules to Enhance and Standardize Climate-Related Disclosures

January 3, 2024
Article

SEC Proposes Rules to Enhance and Standardize Climate-Related Disclosures

January 3, 2024

A joint release from BDO’s ESG Center of Excellence and SEC Practice

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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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Quarterly Technical Update Webinar Series

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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