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Holland & Knight LLP

SEC Chief Accountant Lauds FASB for Engaging Investors, Stakeholders on Potential New Standards

Holland & Knight LLP on

Paul Munter, acting chief accountant for the SEC's Office of the Chief Accountant, on Feb. 22, 2022, released a statement related to the Financial Accounting Standards Board's (FASB) effort to consult with investors and...more

Faegre Drinker Biddle & Reath LLP

Final Rule on Borrower Defense and Financial Responsibility Published by U.S. Department of Education

On September 23, 2019, the U.S. Department of Education (ED or the Department) published in the Federal Register final regulations on Institutional Accountability, which revise its current regulations on borrower defenses to...more

Opportune LLP

Tax Considerations for Energy Companies When Implementing New Lease Standards Under ASC 842

Opportune LLP on

On February 25, 2016, FASB issued its new lease accounting standard update (ASU) No. 2016-02, Leases, which codified ASC Topic 842 (Topic 842). Topic 842 is effective for calendar year-end public companies on January 1, 2019....more

Morgan Lewis

FASB Eliminates Extraordinary Items Reporting

Morgan Lewis on

In January, the FASB adopted a final Accounting Standards Update that eliminates the requirement that preparers report events that meet the criteria for extraordinary classification separately in an income statement, net of...more

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