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Mazars US Desk Newsletter Edition 2022-02

Company: MAZARS

Please see attached the Mazars US Desk Newsletter Edition 2022-02. 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. The Newsletter is best read in electronic format due to the embedded hyperlinks to supporting information.



This edition of our US Desk Newsletter addresses relevant activities from March 1, 2022, to June 5, 2022. This edition of 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 820-Fair Value Measurement,
  2. Topic 326-Financial Instruments-Credit Losses, and
  3. Topic 815-Derivative and Hedging.

In addition, the FASB has also proposed guidance related to:

  1. Topic 848-Reference Rate Reform and Topic 815- Derivative and Hedging, and
  2. invited to comment on Accounting for Government Grants.


The SEC adopted final rules related to the adoption of its updated EDGAR filers manual and the Holding Foreign Companies Accountable Act Disclosure and issued a final rule updating EDGAR filing requirement and Form 144 filings.

The Commission also proposed amendments relating to the Environmental, Social, and Governance disclosures. 


The American Institute of Certified Public Accountants (AICPA) proposed a statement on auditing standards on Audits of Group Financial Statements.


The PCAOB issued a final rule relating to Planning and Supervision of Audits involving other Auditors and Dividing Responsibility for the Audit.

We welcome your feedback on our newsletters.  Please send questions or comments to USDesk@mazars.fr

Tags: Finance | Taxes & Accounting |

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