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  • 2015
  • August 2015 - Journal of Accountancy
  • Can auditors expand assurance to meet investors’ needs?
  • IAASB proposes changes to reporting on summary financial statements
  • Proposed IFRS taxonomy updates released
  • SEC approves CEO pay ratio rule
  • FASB exposure drafts propose amended standards for derivatives and hedging
  • Hiring and enrollments reached record highs last year
  • IASB may delay new rules for transactions with associates, joint ventures
  • Are audits of ICFR improving?
  • Ninth Circuit holds mortgage-interest deduction applies on a per-taxpayer basis
  • FASB clarifies scope exception for certain electricity contracts
  • Temporary regulations end automatic extension for Forms W-2
  • AICPA committee gives mixed review, alternatives to not-for-profit proposal
  • FASB formally issues revenue recognition delay
  • Identity theft protection services provided after a data breach are not taxable
  • ASB proposal would amend auditor’s report auditing standard
  • New law imposes immediate estate basis and reporting requirements
  • GASB issues standard requiring disclosure of government tax incentives
  • Get Transcript data breach more than three times as big, IRS announces
  • How internal audit can make better use of technology
  • PCC gets new chair, three new members
  • PCAOB urges broker-dealer auditors to reexamine approaches
  • Tips for a successful not-for-profit strategic plan
  • IRS announces delayed due date for new estate basis reporting rules
  • AICPA releases Q&A on required supplementary information
  • How internal audit can help manage 10 top technology risks
  • GASB publishes authoritative implementation guidance
  • Use a layered cybersecurity approach to protect crown jewels
  • A principal? Or an agent? FASB proposal aims to clarify.
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