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Pillar Two is a cross-functional effort, and here’s a readiness checklist. Corporate accounting and financial reporting teams must work in collaboration to comply with the OECD global minimum tax requirements and anticipate auditor expectations.
Jason Johnston, Ryan Gamble, Anne Heffington, Zac McGinnis
The FASB is drafting new requirements for public companies to provide more detailed information about the nature of companies’ expenses at a more granular level than what is presented on the income statement.
The Financial Accounting Standards Board voted to defer extending the deadline for private companies and certain small public companies to implement the new accounting standards on leasing, credit losses, hedge accounting, and long-duration insurance contracts.
Jeffrey Kranzel, Scott Norris
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