16 November 2020

Updates to the SEC Volume

On November 16, 2020, SEC Release No. 33-10835, that rescinds Industry Guide 3 and relocate the SEC’s bank and savings and loan registrants’ disclosure requirements to Regulation S-K became effective.

12 November 2020

Why XBRL matters to investors—and should matter to you too

XBRL democratizes financial statement data. Improved consistency and quality in tagging, supplemented by assurance, can improve data reliability.

31 October 2020

Reference rate reform

We have created a guide to help you navigate the guidance on creating an audit approach for revenue leveraging robust risk assessment, data & technologies.

31 October 2020

1.1 Capitalization of costs – chapter overview

This chapter focuses on property, plant, and equipment costs and provides guidance on cost capitalization, including what types of costs are capitalizable and when capitalization should begin. For guidance on assets acquired through acquisition refer

22 October 2020

FASB issues proposal to resolve certain lease accounting issues

Proposed amendments to the leases standard address preparer concerns with how the underlying economics for certain transactions was reflected.

08 October 2020

New human capital disclosure rules: Getting your company ready

The SEC’s new human capital disclosure requirements provide stakeholders insight into how a company manages its human capital resources.