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Recent articles
Practical Expedient in Accounting Explained: Adopting ASC 842 and IFRS 16 with Ease
How to account for practical expedient.
FASB Issues Practical Expedient for Private Franchisors Applying Topic 606
Learn how private company franchisors apply Topic 606.
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FASB Flash Report – April 2021
ASU 2021-03 simplifies the goodwill triggering event evaluation process for private companies.
FASB Simplifies How Private Company Franchisors Identify Certain Performance Obligations
February 2021 The FASB issued ASU 2021-02 (“ASU”) to provide franchisors that are not public business entities with a practical expedient to account for certain pre-opening services as distinct...
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SAS 136: What Plan Sponsors Need to Know about Upcoming Changes to ERISA Plan Audits
Employee benefit plan sponsors and their auditing firms need to begin preparing for the adoption of Statement on Auditing Standards No. 136 (SAS 136), Forming an Opinion and Reporting on...
Audit Communications to Plan Sponsors More Robust Under SAS 136
The AICPA’s Statement on Accounting Standards No. 136 (SAS 136) will meaningfully change the audit process for defined contribution plan sponsors – whether adopting this year or next. The AICPA...