by Moss Adams | Oct 19, 2023 | Articles
The Financial Accounting Standards Board (FASB) issued proposed Accounting Standards Update (ASU), Income Statement—Reporting Comprehensive Income—Expense disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. The proposed ASU would...
by Moss Adams | Sep 29, 2023 | Articles
The SEC proposed a new rule under the Investment Advisers Act of 1940 to address how registered investment advisers safeguard client assets. As part of this proposal, the SEC intends to amend certain provisions of the current custody rule for enhanced investor...
by Moss Adams | Sep 28, 2023 | Articles
The Department of Homeland Security announced $374.9 million of additional funding as part of the second year of the State and Local Cybersecurity Grant Program (SLCGP) in August 2023. Applications opened on August 7, 2023, and eligible entities need to apply before...
by Moss Adams | Sep 28, 2023 | Articles
This article was updated October 18, 2023. The Centers for Medicare and Medicaid Services (CMS) issued its final rule updating Medicare payment policies for skilled nursing facilities (SNF) for fiscal year (FY) 2024 on July 31, 2023. These rules are effective October...
by Moss Adams | Mar 31, 2023 | Articles, Lease Accounting
Summary provided by MaterialAccounting: This article discusses the recent FASB update for arrangements between entities under common control. The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2023-01, Leases (Topic 842): Common...
