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Mazars US Desk Newsletter

Company: MAZARS

Please see attached the Mazars US Desk Newsletter Edition 2021-03. The US Desk Newsletter is a high-level summary of key developments from American standard setters, regulators, and compliance agencies that have recently affected the accounting profession. 






This edition of ou US Desk Newsletter addresses relevant activities from July 5, 2021 to October 30, 2021. It covers accounting and auditing updates from the regulators. Most noteworthy: 


The Financial Accounting Standards Board (FASB) issued account standards updates (ASU) relating to:

(1) Topic 805- Business combination, (2) Topic 718 – Compensation – Stock Compensation, (3) Presentation of financial statements (4) Topic 942 – Financial services- Depository and lending, and (5) Topic 842-Leases.

In addition, the FASB has also proposed guidance related to: Topic 820 – Fair value measurement.


The SEC adopted final rules related to the adoption of its updated EDGAR filers manual.


The American Institute of Certified Public Accountants (AICPA) issued SAS No. 145- Understanding the entity and its environment and assessing the risk of material misstatement.


The PCAOB proposed amendments relating to the supervision of audits involving other auditors and dividing responsibility for the audit with another accounting firm.

Tags: Finance |

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