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SEC proposed changes to proxy rules, including rescission of Rule 14a-8, could reshape shareholder proposals and proxy solicitation processes.
The FASB has proposed amendments to residential mortgage servicing rights measurement that would require entities to include recapture in fair value.
GASB Implementation Guide 2026-1 explains subsidy classification, financial statement presentation, and reporting requirements under Statement 103.
SEC proposed changes to proxy rules, including rescission of Rule 14a-8, could reshape shareholder proposals and proxy solicitation processes.
The FASB has proposed amendments to residential mortgage servicing rights measurement that would require entities to include recapture in fair value.
GASB Implementation Guide 2026-1 explains subsidy classification, financial statement presentation, and reporting requirements under Statement 103.