This express version of the JofA podcast offers insight into mobile workforce legislation, a recent FASB update, and more.
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Accounting & reporting
A road map for ESG disclosures and assurance
As interest grows in environmental, social and governance information, a new resource provides insights for auditors to assist their clients with ESG disclosures and assurance.
FASB approves private company and NFP goodwill triggering event alternative
Private companies and not-for-profits will have an option to perform goodwill impairment triggering event assessments at the reporting date (versus on the date of a triggering event as currently required), under an accounting alternative FASB voted to approve.
5 steps for reliable ESG reporting amid growing demand
The demand for environmental, social, and governance reporting is increasing. CPAs have a critical role in meeting that demand, and companies can take action now to enable enhanced ESG reporting.
FASB simplifies revenue recognition for private company franchisors
FASB issued a standard that simplifies revenue recognition for pre-opening activities for private company franchisors.
FASB clarifies scope of reference rate relief
FASB clarified which derivatives are eligible for optional expedients and exceptions under the new standard that provides accounting relief for reference rate reforms.
AICPA white paper tackles blockchain and SOC for Service Organization reports
The AICPA has published a white paper designed to help practitioners perform SOC for Service Organization reports on companies that use blockchain to deliver services to customers.
5 accounting considerations for divestitures and carveouts
Divestitures, spinoffs and carveouts are business strategies that may be pursued by more companies amid the economic fallout from the coronavirus pandemic. These tips can assist in the accounting for these moves.
FASB proposes goodwill evaluation relief for some private companies, NFPs
FASB issued a proposal that would permit certain private companies and not-for-profits to elect not to perform goodwill assessments related to triggering events.
New SEC rules require extraction companies to disclose payments
The SEC issued new rules requiring disclosure of payments to governments by certain resource extraction companies. Critics say the rules don’t go far enough.
FASB addresses revenue contracts with customers acquired in a business combination
FASB proposed a standard that is intended to drive consistency in accounting for revenue contracts with customers acquired in a business combination.
Q&A: FASAB reaches milestone amid pandemic
After celebrating its 30th anniversary, the Federal Accounting Standards Advisory Board is continuing to move forward in its mission to deliver transparency in federal accounting, says board Chair George Scott, CPA, CGMA.
FASB to seek input on its standard-setting agenda
FASB will undergo a comprehensive project starting this month to determine its future standard-setting priorities, FASB Chair Richard Jones said at the AICPA Conference on Current SEC and PCAOB Developments.
Internal control focus critical as a result of pandemic changes
The coronavirus pandemic has led to changes in operations that require increased attention to internal controls, Securities and Exchange Commission staff said at the AICPA Conference on Current SEC and PCAOB Developments.
Emergence through fresh-start reporting
As an entity moves through the bankruptcy process, it must meet certain criteria to qualify, upon emergence, for fresh-start reporting under FASB ASC Topic 852, Reorganizations.
Standard setters focus on costs vs. benefits, ‘big three’ projects
FASB Chair Richard Jones, CPA, and GASB Chair Joel Black, CPA, describe their visions and priorities in this Q&A.
SEC amends guidance on MD&A, other disclosures
The SEC has voted to adopt amendments that are intended to modernize, simplify and enhance management’s discussion and analysis and other required financial disclosures.
FASB pursues impairment-triggering relief for certain private companies, NFPs
FASB added a project to its technical agenda that would give certain private companies and not-for-profits the option to perform goodwill triggering event evaluation only on the annual reporting date.
New SEC rules enable electronic submissions
The Securities and Exchange Commission voted to permit the use of electronic signatures in authentication documents and to facilitate electronic service and filing in the commission’s administrative proceedings.
GASB proposes new implementation guidance
The Governmental Accounting Standards Board proposed Q&A guidance on the implementation of its standards for state and local governments.
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How to find the right CAS clients
The key to success with CAS is selecting the best clients. Tools like ideal client profiles (ICPs), buyer personas, and even artificial intelligence can help identify the businesses that best fit each CAS practice.
From The Tax Adviser
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Current developments in taxation of individuals: Part 1
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Current Developments in Taxation of Individuals: Part 1
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