In brief

Timely, high-level overviews of significant business, regulatory, financial reporting, accounting and auditing matters

In brief: FASB proposes changes to several aspects of pension accounting


FASB proposes ASUs to improve the presentation of benefit costs and change disclosure requirements.

In brief: SEC seeks input on whether to extend FAST Act flexibility to more companies


The SEC is seeking input on whether adopted rules for smaller companies should be extended to other forms or companies.

In brief: It’s finally here - IASB publishes new standard on lease accounting!


The leases standard under IFRS is here! Changes are in store, particularly for lessees.

In brief: Classification and measurement – FASB issues final standard


FASB issues classification and measurement standard, which will significantly impact accounting for equity investments.

In brief: PCAOB adopts final rules to disclose name of partner and others on new form


PCAOB adopted final rules to require disclosure of the name of the partner and other accounting firms on new PCAOB form.

In brief: SEC proposes disclosure of payments to governments by extractive industries


The SEC has proposed rules that require disclosure of payments made to governments by resource extraction issuers.

In brief: FAST Act provisions intended to aid capital formation, simplify disclosure


The FAST Act provides new accommodations to facilitate capital formation by smaller companies and simplify disclosure.

In brief: Fair value disclosures - FASB proposes enhancements


PwC describes the FASB proposal to improve fair value disclosures. Proposed changes would affect all industries.

In brief: SASB publishes its Implementation Guide for Companies


SASB has released its Implementation Guide for Companies. Learn how it can assist you with sustainability reporting.

In brief: FASB proposes a new definition of a business


The FASB has proposed a new definition of a business, which would result in more asset (versus business) acquisitions.