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Financial Reporting Insights

IAASB enhances and modernizes ISA 315

The IAASB recently issued a revised standard, ISA 315, for identifying and assessing risks of material misstatement.










Insight Article

The Libor countdown—are you ready?

Concerns have been raised that replacing Libor with an alternative reference rate may trigger a number of challenges.

  • Gaiso, Michael
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Financial Reporting Insights

GASB proposes implementation guidance

The Governmental Accounting Standards Board (GASB) proposed guidance to clarify, explain or elaborate on recent GASB Statements.


Recorded Webcast

Blockchain for boards

Learn how boards can best understand blockchain, how to utilize in their organizations, and what types of efficiencies it can provide.

  • Schulman, Jay
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Financial Reporting Insights

SEC Staff Accounting Bulletin No. 119

SAB No. 119 includes SEC staff interpretations regarding policies and procedures for developing CECL models and related matters.


Financial Reporting Insights

Proposed Codification improvements

The Financial Accounting Standards Board recently proposed changes to clarify, and make minor improvements to, the Codification.