SAS 136 includes requirements to communicate reportable findings identified as a result of testing relevant plan provisions.
Plan administrators should consider all implications of an ERISA Section 103(a)(3)(C) election before the election is made.
The AICPA Digital Assets Working Group has updated a practice aid regarding the accounting for and auditing of digital assets.
We have updated our white paper regarding the fundamentals of LIBOR phase out and transition for financial institutions.
We have updated two of our white papers to reflect an update in the SBA’s PPP loan FAQ for borrowers and lenders.
A recent GASB Exposure Draft proposes a unified model for the recognition and measurement of all types of compensated absences.
Our coronavirus white paper has been updated for financial reporting matters related to the Consolidated Appropriations Act, 2021.
A recently released mortality improvement scale should be considered when measuring benefit plan costs and obligations.
A recent FASB Staff Educational Paper provides an overview of the accounting guidance for common debt modifications and exchanges.