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Relief for Partial Plan Termination Explained

Tuesday, April 6, 2021

The recently passed COVID-19 Relief Legislation Act presents some significant changes that affect employees and employers on several levels. One of the most important elements of the legislation revolves around the temporary rule preventing partial plan termination. Read on to learn about what it means for businesses and their plan sponsor clients. What Is Partial […]

February 2021 Audit & Assurance Newsletter

Monday, February 22, 2021

FASB approves private company and NFP goodwill triggering event alternative FASB responded to an urgent pandemic-related accounting concern by voting to provide private companies and not-for-profits with an alternative to the requirement to monitor and evaluate goodwill impairment triggering events throughout the fiscal year and potentially measure a goodwill impairment at the date of triggering […]

January 2021 Audit & Assurance Newsletter

Tuesday, January 12, 2021

FASB clarifies scope of reference rate relief FASB recently issued guidance that is designed to clarify which derivatives are eligible for certain optional expedients and exceptions under the board’s new standard that creates accounting relief for reference rate reforms. read more    – Journal of Accountancy FASB proposes goodwill evaluation relief for some private companies, […]

December 2020 Audit & Assurance Newsletter

Thursday, December 3, 2020

FASB staff weighs in on debt modifications and restructurings FASB’s staff recently published an educational paper that provides guidance to borrowers on how to account for debt modifications and restructurings, which have been common this year as a result of the coronavirus pandemic. read more    – Journal of Accountancy FASB clarifies callable debt securities […]

October 2020 Audit & Assurance Newsletter

Wednesday, October 14, 2020

New FAQs address health care entity pandemic accounting New frequently asked question guidance for health care entities on pandemic-related questions have been added to a list that was first posted August 3. All the FAQ guidance was developed by the AICPA with assistance from a group of health care experts and is designed to assist financial statement […]