disclosure

Coming Soon: New Accounting Rule On Government Assistance Disclosures

On November 17, the Financial Accounting Standards Board (FASB) issued a new accounting standard on disclosing certain types of government incentives that businesses receive to set up shop in a locality.…

4 Ways to Improve the Effectiveness of Your Audit Committee

An Audit committee faces many challenges in 2021. As the economy rebounds from the COVID-19 pandemic, there are new dimensions to the oversight roles and responsibilities of the audit committee.…

Reporting Discontinued Operations

Financial reporting generally focuses on the results of continuing operations. But sometimes businesses sell (or retire) a product line, asset group or another component. In certain situations, such a disposal…

Attesting to Your Nonprofit’s Ability to Survive

Are you certain that your nonprofit’s financially stable enough to be operating in a year? U.S. Generally Accepted Accounting Principles (GAAP) give your nonprofit a reason to evaluate that proposition.…

Now or Later? When to Report Subsequent Events

Financial statements present a company’s financial position as of a specific date, typically the end of the year or quarter. But sometimes events happen shortly after the end of the…