Accounting

Auditing

Two PCAOB Members Resigning

The departures of Rebekah Goshorn Jurata and Megan Zietsman come as the SEC weighs the appointment of an entire new board.

Vincent Ryan
August 23, 2021
Capital Markets

Memo to SPACs: The Bar Has Been Raised

The SEC’s quandary is trying to solve a problem of incentives with a toolkit consisting exclusively of disclosure and enforcement actions.
Accounting Standards

FASB Launches Agenda Consultation Project

The first in five years, the project seeks comments about the Financial Accounting Standards Board's future standard-setting agenda.
Accounting Standards

FASB Gives Private Companies Goodwill Accounting Break

Assessments and tests for goodwill impairment can be left until the end of the reporting period.
Credit

PPP “Loan Necessity” Form Causes a Stir

A questionnaire asking borrowers to justify their $2 million-plus Paycheck Protection Program loans is confusing and burdensome, says the AICPA.
Accounting

FASB to Take Up Digital Currencies Question

Current GAAP accounting prohibits a business from showing the true value of its crypto assets, say critics.
Accounting

Shining a Light on Earnings Adjustments

Finance will have to make some judgments when trying to present a normalized view of ongoing financial performance.
Accounting Standards

FASB Chair Jones Looks Ahead

Seven months in, Richard R. Jones gives his perspective on cryptocurrencies, climate risk disclosures, and possible goodwill accounting changes.
Accounting

Capitalizing On the Lease Accounting Deadline Extension

Rather than shelving the compliance project to be picked up at a later date, firms must leverage this time to be more strategic in their approach.
Accounting

Buffett Rebuffed

The Berkshire chairman decried the FASB mandate on new reporting for unrealized gains and losses. His airline holdings proved him wrong.
Accounting

Is COVID-19 a Triggering Event for Impairment Testing?

Once companies are able to assess impacts to actual and forecasted results, they should consider whether such impacts represent a triggering event.
Hiring

Good Controller/Bad Controller

The “goldilocks” controller has the right mix of skills and interests for your current challenges with the ability to scale the company.
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