![]() Audit risk assessment guidance added to AICPA and CIMA digital assets practice aid. ![]() IASB consults on a new framework for management commentary reflecting changes in corporate reporting landscape.FRC issues revised UK auditing standard for the auditor’s responsibilities relating to fraud.IESBA: Five ethics challenges that will intensify as the pandemic wanes.IOSCO sees strong support for its vision for an International Sustainability Standards Board under the IFRS Foundation.IASB clarifies the accounting for deferred tax on leases and decommissioning obligations.IAASB issues updated framework for activities to guide selection and prioritization of actions.FASB virtual credit losses roundtable recap.FASB proposes to improve and expand hedge accounting.FASB issues standard clarifying the issuer’s accounting for certain modifications of freestanding equity-classified written call options.PCAOB proposes rule to create framework for Holding Foreign Companies Accountable Act determinations.SEC Chair Gary Gensler: Testimony before the Subcommittee on Financial Services and General Government, U.S.SEC Commissioner Allison Herren Lee: Speech on the myths and misconceptions about ‘materiality’.All entities should carefully evaluate which requirements apply to their respective organizations. The CAQ encourages member firms to refer to the rules, standards, guidance, and other resources in their entirety at the hyperlinks provided below. ![]() Please note that the PPTA is intended as general information and should not be relied upon as being definitive or all-inclusive. Each month, the PPTA highlights and examines the regulatory, standard-setting, legislative, and broader financial reporting developments impacting the public company audit profession. As part of the Center for Audit Quality’s (CAQ) ongoing effort to keep members and stakeholders informed on significant public policy and accounting matters, we are pleased to offer the Public Policy and Technical Alert (PPTA). ![]()
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