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Weekly Summary of Accounting, SEC and Auditing Developments: August 7-11, 2023

The accounting updates below are provided courtesy of Accounting Research Manager, a subscription service that provides a timely and comprehensive online database of analytical accounting, auditing and SEC information as well as authoritative literature. KnowledgeLeader members are eligible to receive a 15% discount if they would like to subscribe to Accounting Research Manager. Experience the full database by requesting your free trial.




Checklist – New Edition of Summary Checklist of Recent Authoritative U.S. Accounting Standards Published 

We have published a new edition of the Summary Checklist of Recent Authoritative U.S. Accounting Standards. This new edition reflects the issuance of Accounting Standards Update (ASU) No. No. 2023-04, Liabilities (Topic 405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 121. This ASU amends and adds various SEC paragraphs pursuant to the issuance of SEC Staff Accounting Bulletin (SAB) No. 121. SAB No. 121 expresses the views of the staff regarding the accounting for obligations to safeguard crypto-assets an entity holds for platform users.




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