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Effective December 31, 2023, this page replaces the quarterly issuance of the Closing the GAAP US GAAP newsletters. This page is maintained and updated on a periodic basis as required.
This page links to guidance on new US GAAP pronouncements maintained on US Viewpoint:
Guidance effective for calendar year-end public companies
Guidance effective for calendar year-end nonpublic companies
The FASB’s recently released standards in these linked documents are grouped by effective date – those that are effective in 2024 for calendar year-end companies, and those that are effective in subsequent fiscal years.
As at March 6, 2024, the latest Accounting Standards Update (ASU) reflected in these linked documents is ASU 2023-09 issued on December 14, 2023. These linked documents are updated periodically as new US pronouncements are released.

PricewaterhouseCoopers LLP, an Ontario limited liability partnership

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