Financial Reporting Alert

This Financial Reporting Alert highlights some of the important accounting considerations related to the calculations and disclosures entities provide under U.S. GAAP in connection with their defined benefit pension and other postretirement benefit plans.

This Financial Reporting Alert highlights recent developments related to measures of general inflation (i.e., inflation as measured by consumer price indexes) in Egypt and Nigeria as of September 30, 2024, and discusses accounting considerations for entities that operate in highly inflationary economies.

This Financial Reporting Alert addresses accounting and financial reporting considerations related to the impact of the current macroeconomic environment on entities in the commercial real estate (CRE) and banking industries.

This Financial Reporting Alert has been updated to address additional questions about how an entity should account for the tax effects of the Pillar Two framework.

This Financial Reporting Alert highlights some of the important accounting considerations related to the calculations and disclosures entities provide under U.S. GAAP in connection with their defined benefit pension and other postretirement benefit plans. Such considerations include those associated with inflation and rising interest rates, the Inflation Reduction Act of 2022, the ongoing effects of the COVID-19 pandemic, and other developments.

This Financial Report Alert discusses various macroeconomic and geopolitical factors that have created a volatile and uncertain environment in which a business’s decision-making and accounting and financial reporting have become increasingly challenging. As businesses navigate these challenges, they should be mindful of certain considerations related to risk assessment, internal controls, and SEC disclosures.