The AICPA’s Professional Ethics Executive Committee (PEEC) has issued a Temporary Policy Statement regarding the recent changes by the SEC...
By Michael Cohn The White House’s latest budget blueprint proposes consolidating the functions and responsibilities of the Public Company Accounting Oversight Board...
By: Ken Brackney, Ph.D. The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-08, Pushdown Accounting: Amendments to...
By: Ken Brackney Can acquirees in business combinations adopt the same new basis of accounting the acquirer uses? The Financial...
By: Ashley Britton In the past, there have been varying definitions of a public entity vs. a nonpublic entity. As...
By: Art Winstead, Member of NCACPA’s Board of Directors and A&A Committee “Pushdown” accounting has been an accounting principle that...