Centri Insights

09/09/2021

ESG Frameworks

One of the first decisions that the Board and management of a...

08/12/2021

FASB Addresses Lessor Day-One Loss Issue for Certain Leases with Variable Payments

Increasing regulatory and investor community attention to Environmental, Social and Governance (ESG)...

07/29/2021

ESG and Board Governance

Increasing regulatory and investor community attention to Environmental, Social and Governance (ESG)...

06/29/2021

Effective Capital Formation and Allocation will Drive Our Economic Recovery from the Pandemic!

The United States capital markets went on quite a roller coaster ride...

06/10/2021

Reminder for Foreign Private Issuers to Test Qualification Status

Annually, Foreign Private Issuers (“FPIs”) must pass certain Securities and Exchange Commission...

06/08/2021

FASB Clarifies the Accounting Treatment for Warrant Modifications

The FASB issued ASU 2021-04[1] (“Update”) to clarify the accounting by issuers...

04/20/2021

SPAC Warrants Requiring Liability Classification

On April 12, 2021, the SEC issued Staff Statement on Accounting and...

03/25/2021

SOX Compliance in a Virtual Environment

The shift to a virtual work environment due to the COVID-19 pandemic...

03/18/2021

PPP Loan Forgiveness Support

As the United States begins to recover from COVID-19, many small businesses...

01/27/2021

SBA Issues Guidance on How to Apply for More PPP Funds

On December 27, 2020, the Economic Aid to Hard-Hit Small Businesses, Nonprofits,...

01/27/2021

2020 AICPA SEC & PCAOB Conference Highlights

The reporting, accounting and auditing environment continues to evolve. A changing regulatory...

01/05/2021

2020 SEC Reporting Insights

2020 was another busy year for SEC rulemaking and activities that affect...