Drive maximum value across your supply chain.
Read about the challenges and opportunities that could lie ahead.
The 2023 BDO CFO Outlook Survey offers critical insights to support strategic decision-making and help your company thrive.
A diversity, equity and inclusion video series.
How does ESG fit into business strategy? Who should lead the charge?
Connecting with our core purpose through a renewed lens.
Read about their experiences and a few lessons learned along the way.
Achieving excellence through technical experience.
BDO supports the Board’s proposal to allow private entities to use the written terms and conditions of a common control arrangement to determine whether a lease exists, but requests certain clarifications.
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BDO supports incorporation of a chapter that describes a reporting entity into the Conceptual Framework but recommends certain changes.
As companies prepare for year-end financial reporting, it’s important to consider the implications of inflation and rising interest rates, which can affect financial reporting in many ways.
BDO Provides Comments on Proposed Guidance on the Recognition and Initial Measurement of Joint Venture Formations
The FASB issued ASU 2022-06 (“ASU”) to defer the sunset date of ASC Topic 848, Reference Rate Reform (Topic 848), which provides temporary optional relief in accounting for the impact of reference rate reform.
On December 14, 2022, the Securities and Exchange Commission (SEC) adopted amendments to Rule 10b5-1 of the Securities Exchange Act of 1934. Rule 10b5-1 provides company insiders, who often hold material nonpublic information (“MNPI”), with an affirmative defense against claims of insider trading.
Consistent with prior years, the annual AICPA & CIMA Conference on Current SEC and PCAOB Developments was held in Washington D.C. on December 12-14, 2022, where representatives from the Securities and Exchange Commission and the Public Company Accounting Oversight Board shared their views on various accounting, reporting and auditing issues.
Summary of the new accounting standards with mandatory effective dates in the first quarter of 2023 for public entities, as well as new standards that take effect in annual 2022 financial statements for nonpublic entities. Those effective dates reflect the deferral of certain major standards provided in ASU 2019-10. We have also included links to BDO’s guidance on each pronouncement as applicable.
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BDO’s Quarterly Technical Update webinar series is designed to help financial management, board directors, and audit committees stay on top of today's hot accounting topics and key regulatory developments.
National Managing Partner - Accounting and Auditing
National Managing Partner – SEC Services