Quarterly Accounting Roundup: Third Quarter 2022
This roundup highlights: The FASB’s issuance of a final Accounting Standards Update (ASU) clarifying the guidance in ASC 820 on the fair value measurement of an equity security subject to a contractual sale restriction, the SEC’s release of a final rule on pay versus performance, under which certain registrants must provide disclosures about executive pay and company performance within any proxy statement or information statement for which executive compensation disclosures are required and, recent PCAOB activities.
This publication was released by our US firm.