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Reporting the Effects of Tax Reform
The FASB continues to monitor how companies and their auditors are tackling the financial reporting ramifications of the major new provisions of the Tax Cuts and Jobs Act (TCJA). This article highlights major TCJA…
FASB Project to Target Performance Reporting
The FASB is in the early stages of a project to develop guidance for performance reporting. The goal is to make it easier for investors and securities analysts to understand from reading a company’s financial statements…
Global Convergence Project: U.S. GAAP is Alive and Well
SEC Chairman Jay Clayton recently announced that a consideration to require or allow U.S. public companies to use IFRS is “not a focus” for him. His lack of interest contrasts with the “high priority” former Chair Mary Jo…
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