By Tammy Whitehouse2017-01-10T14:30:00
FASB has finalized new guidance to make it more clear when a particular transaction constitutes the purchase or sale of a business or just a collection of assets. Tammy Whitehouse has more.
2018-04-17T07:30:00Z By Tammy Whitehouse
Where one entity’s financial statements get impossibly tangled with another’s, the SEC is inviting companies to reach out and ask for some relief.
2017-02-28T18:00:00Z By Tammy Whitehouse
Companies will have some new analysis to do to assure their accounting for business transactions reflects a new definition of “business” in GAAP. Tammy Whitehouse has more.
2025-10-07T20:32:00Z By Jaclyn Jaeger
Emerging technologies, like artificial intelligence (AI) and advanced data analytics, can improve audit quality in significant ways. As the regulatory overseer of public-company audits, the Public Company Accounting Oversight Board (PCAOB) has a critical role to play by ensuring that its audit standards evolve as the audit profession evolves.
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