Viewpoints

On January 23, 2025, the SEC staff issued SAB 122, which rescinds the interpretive guidance previously found in SAB 121. That earlier...

In case you missed it: as part of Riveron's recap of the latest AICPA & CIMA Conference on Current SEC and PCAOB Developments, my...

The FASB has finalized ASU 2024-03, or the DISE standard, which requires public companies to break down certain expense categories in the...

The FASB's proposal to update the accounting standards for internal-use software development couldn’t have come at a better time. Agile...

To help companies reduce the cost of applying the accounting standard - will standard-setters simplify the CECL standards for...