The FASB has issued ASU 2021-03, which provides a new goodwill impairment alternative for private companies and not-for-profits.

Our white papers have been updated with more information regarding the accounting for PPP loans and the Employee Retention Credit.

The FASB will propose an ASU that would provide a goodwill impairment triggering event alternative for certain entities.

The SEC recently issued a final rule to address difficulties and confusion in applying the exempt offering framework.

A recently released mortality improvement scale should be considered when measuring benefit plan costs and obligations.

The FASB recently proposed amendments to address certain issues arising from the adoption of the leases standard.

A recent FASB proposal addresses the accounting for modifications or exchanges of certain equity-classified forwards and options.

A recent FASB ASU makes minor technical corrections and clarifications to the Accounting Standards Codification.

A recent proposed ASU would clarify the scope of ASC 848 with respect to certain transitions in the derivatives market.

A recent FASB Staff Educational Paper provides an overview of the accounting guidance for common debt modifications and exchanges.