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FASB Regulatory Agenda

KPMG Board Leadership Center (BLC)

Directors Quarterly: January 2025

The latest edition of Directors Quarterly features a summary of board and committee agenda priorities for 2025, financial reporting and auditing updates, post-election observations from around the world, and more. Read the...more

Crunched Credit

The Administrative Illuminati in Pursuit of Command and Control (Or the Unmentionable in Hot Pursuit of the Inedible with...

Crunched Credit on

The way we regulate rarely works terribly well for the regulator or the regulated.  Yet, we keep doing it the same way…a subspecies of insanity to be sure.   As an example, has anyone out there in CRE land taken a gander at...more

Mayer Brown

Our Views on the Proposed FASB and IFRS Payables Reporting Rules

Mayer Brown on

In December 2021 the Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board (“IASB”) released their proposed amendments to their accounting standards that will require buyers of...more

Nossaman LLP

California Begins to Question the “Friendly PC” Model

Nossaman LLP on

Bill SB 642 is currently under consideration by the California State Legislature and would, if enacted, severely restrict use of the Stock Restriction Agreement and similar arrangements used in the “Friendly PC” model. ...more

Mayer Brown

FASB Rule Proposal regarding Disclosure Requirements for Trade Payables Programs

Mayer Brown on

As we discussed in a previous post, last October the Financial Accounting Standards Board (“FASB”) added the development of guidance on disclosure requirements with respect to trade payables programs to their agenda.  At the...more

Stinson - Corporate & Securities Law Blog

FASB Proposes to Delay Effective Dates for Private and Certain Public Companies

The Financial Accounting Standards Board issued a proposed Accounting Standards Update, or ASU, that would grant private companies, not-for-profit organizations, and SEC registrants classified as smaller reporting companies...more

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