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July 12, 2021 Article 20 min read

Download our second quarter 2021 update for an overview of important activities that may impact both public and private companies.

Businesswoman sitting at her desk looking at a computer monitor.Our second quarter update provides a summary of newly released accounting guidance, as well as financial reporting and regulatory activities that may impact both public and private companies.

Topics include:

  • Accounting guidance
    • Accounting guidance issued in second quarter 2021
    • Lease accounting: The time is now
    • FASB evaluating accounting for goodwill 
  • Regulatory update
    • Special purpose acquisition companies
    • Climate and environmental, social and governance (ESG) disclosures
  • Accounting considerations related to government assistance received 

Archived accounting updates for public and private companies:

Archived accounting updates for public companies:

Archived accounting updates for private companies: