At the start of 2019, the implementation deadline for the Financial Accounting Standards Board’s (FASB) new lease accounting standard passed for most public companies. FASB has proposed...
In Brief There is a long history of businesses reporting non-GAAP financial measures, often to highlight a change in operating structure or illuminate the impact of a merger or acquisition. But...
In the beginning of the year, Protiviti published our annual audit committee agenda recommendations for 2019, summarized in an earlier post by Protiviti Managing Director (and blog host) Jim...
In Brief GASB recently updated its guidance on the reporting of assets held by governments in a fiduciary capacity. While the clarification on how to differentiate fiduciary and nonfiduciary...