- A new SEC rule requires publicly traded manufacturers to disclose whether their products include minerals whose sale funded armed conflict in the Congo. The article discusses what companies are doing to comply with this challenging rule.
- As a trusted business advisor, CPAs are often seen by third parties, lenders, insurers, and realtors as sources of “comfort” with respect to the financial picture of the individuals that the third parties are considering for credit.
- In December 2013, the Financial Accounting Standards Board added a new definition to its master glossary with the issuance of Accounting Standards Update 2013-12, Definition of a Public Business Entity. The public business entity (PBE) definition will be used to determine which entities may apply the private company accounting and reporting alternatives within US generally accepted accounting principles (US GAAP) on a going-forward basis.
- As part of the JOBS Act, Congress directed the SEC to review the requirements related to Regulation A with an eye towards liberalizing the process and making it easier for emerging growth companies to raise capital.
- This webinar reviews the accounting and financial reporting standards for government combinations and disposals of operations in accordance with GASB Statement 69.
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