![Updated practice aid: Accounting for digital assets](https://insights.pughcpas.com/wp-content/uploads/2022/03/Pugh-FeatureImage-Server-room-wires-675-300x170.jpg)
The AICPA Digital Assets Working Group has updated a practice aid regarding the accounting for and auditing of digital assets.
![Financial institutions and the phase out of LIBOR](https://insights.pughcpas.com/wp-content/uploads/2022/02/Pugh-FeatureImage-Building-Facade-4-92-300x170.jpg)
We have updated our white paper regarding the fundamentals of LIBOR phase out and transition for financial institutions.
![Updates to SBA’s PPP loan FAQ for borrowers and lenders](https://insights.pughcpas.com/wp-content/uploads/2021/08/Pugh-FeatureImage-Bank-Exterior-with-Columns-651-300x169.jpg)
We have updated two of our white papers to reflect an update in the SBA’s PPP loan FAQ for borrowers and lenders.
![Borrower’s accounting for debt restructurings and modifications](https://insights.pughcpas.com/wp-content/uploads/2020/11/Pugh-Feature-Image-Building-Exterior-with-Columns-2-14-300x170.jpg)
A recent FASB Staff Educational Paper provides an overview of the accounting guidance for common debt modifications and exchanges.
![Assessing the impact of COVID-19 pandemic on investment valuations](https://insights.pughcpas.com/wp-content/uploads/2021/02/Pugh-Feature-Image-Federal-Reserve-Building-48-300x170.jpg)
Portfolio managers of investment companies are considering the impact of COVID-19 and economic conditions on their March 2020 valuations.