PwC provides a summary of the latest accounting, financial reporting, and regulatory updates to support your year-end reporting.
In the fourth quarter, many companies are turning their attention to the year-end financial reporting season. Head to Ask the National Office for reminders on topics that should be top of mind this year end. On the list: MD&A, impairments, and subsequent events. Another area of focus in the current economic environment is managing or reducing costs, as evidenced by recent announcements of hiring freezes and layoffs. We help you navigate the financial reporting impact of various cost-cutting measures, including workforce reductions and contract terminations.
While companies await the SEC’s final rules on ESG reporting, global proposals continue to move forward. We provide the latest updates and summarize the next steps. Additionally, companies doing business with the US government will want to take note of a new ESG reporting proposal impacting federal contractors.
In standard-setting news, the FASB has finalized new required disclosures about supplier finance program obligations, which will be effective next year. We also highlight the FASB’s recent proposals on segments and leases, and the latest decisions on the income tax disclosure project.
In this edition of The quarter close, we highlight these and other relevant accounting and reporting topics you should consider as 2022 comes to a close.
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