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税务和会计更新Tax & Accounting Update

来源:本站原创 浏览量: 发布日期:2020/9/17 11:30:51

IRS taking steps to increase operations.


On the IRS website, the IRS Commissioner has explained that the IRS anticipates bringing more people back into its campuses and offices to do work that cannot be performed remotely. The first phase, which began June 1, will include employees with nonportable work in Kentucky, Texas, and Utah. In addition, over the next several weeks, the IRS will continue to ask employees whose work is not portable to return to their posts of duty. Business unit leaders are evaluating their needs and will make decisions about how many employees are needed in each location to clear out the backlog of work and safely resume operations.


税务和会计更新Tax & Accounting Update

IFRS Interpretations Committee to discuss supply chain financing, other topics.

国际财务报告准则解释委员会IFRS Interpretations Committee讨论供应链融资其他议题。


At press time, the IFRS Interpretations Committee has yet to determine its next steps about disclosure and presentation reporting issues arising from supply chain financing arrangements—a process that enables buyers and sellers to minimize risk across a supply chain. Committee discussions on supply chain financing started in April following a company’s request to clarify a matter related to the presentation and disclosure of reverse factoring arrangements, according to a board handout published on June 5. The panel has been studying how an entity presents its obligations with regard to reverse factoring arrangements, and what to disclose in its financial statements. Separately, the International Financial Reporting Interpretations Committee (IFRIC) will discuss feedback it received on its published tentative agenda decision in response to a submission on International Accounting Standard (IAS) 12, Income Taxes.

截至发稿时,国际财务报告准则解释委员会尚未就供应链融资安排引起的披露和列报报告问题(使买方和卖方能够将整个供应链的风险降至最低的程序)确定下一步行动。根据65日发布的一份董事会讲义,在一家公司要求澄清与反向保理安排的列报和披露有关的事项后,委员会于4月开始讨论供应链融资问题。事务委员会一直在研究一个实体如何列报其在反向保理安排方面的义务,以及在其财务报表中应披露的内容。另外,国际财务报告解释委员会(International Financial Reporting Interpretations Committee,IFRIC)将讨论它收到的关于其公布的临时议程决定的反馈,以回应关于国际会计准则(International Accounting Standard, IAS12 - 所得税的意见。


税务和会计更新Tax & Accounting Update


Cities, states get clarifying rules for cloud computing, subscription-based IT arrangements.



The GASB issued new accounting rules on June 5 to clarify how to report cloud computing and other subscription-based forms of software arrangements, the use of which by state and local governments has skyrocketed. Governmental entities have been shifting from traditional information technology (IT) based on a purchasing and perpetual licensing model to cloud computing and similar arrangements. The new rules will bring more uniformity to financial reporting in that area, the statement explains. The standard takes effect for fiscal years beginning after June 15, 2022, one year later than the board originally proposed. The extension was provided in order to give state and local governments more time to deal with circumstances arising from the COVID-19 pandemic, the board said. Early application is encouraged.


税务和会计更新Tax & Accounting Update

Broad support to build on international approach to revise quality control standards.



The PCAOB has received broad support to build upon a proposed approach taken by an international standard-setter to update the board’s audit quality control (QC) standards. A firm’s QC deals with its system of employee training and compliance with professional standards and its standards of quality. The board believes that strong QC is important to audit quality. In the past several years, the board has been researching the standards to determine if they need to be updated as the inspections staff has continued to find deficiencies in audit engagements as well as problems in firms’ QC systems in certain areas. Currently, the PCAOB uses the AICPA’s QC standards, which were issued in 1997 before the board existed. The audit environment has changed dramatically since then, especially with advances in technology. “There is no need to reinvent the wheel; the existing International Auditing and Assurance Standards Board’s [IAASB] standards, when complete, will represent a good starting point for the PCAOB that can be tailored to fit the specific needs of the U.S. market,” wrote Marcie Frost, CEO of California Public Employees’ Retirement System (CalPERS). “Many accounting firms are multinational organizations using worldwide auditing practices and are already familiar with the IAASB standards which will ease the transition.”

PCAOB得到了广泛的支持,帮助其在一个国际标准制定者提出的方法基础上更新审计委员会审计质量控制(QC)标准。一个公司的质量控制涉及到它的员工培训体系,以及专业标准和质量标准的依从性。董事会认为,强有力的质量控制对审计质量很重要。在过去几年中,审计委员会一直在研究这些标准,以确定是否需要更新这些标准,因为检查人员不断发现审计工作中的缺陷,以及公司在某些领域的质量控制系统中存在的问题。目前,PCAOB使用AICPA的质量控制标准,该标准在委员会存在之前于1997年发布。自那以后,审计环境发生了巨大变化,特别是随着技术的进步。Marcie Frost,加州公共雇员退休系统(California Public Employees’ Retirement System, CalPERS)的首席执行官写道:“没有必要重新设计车轮;现有的国际审计与鉴证标准委员会(IAASB)的标准完成后,将为PCAOB提供一个良好的起点,可以根据美国市场的具体需求进行调整。”“许多会计师事务所是跨国组织,采用全球审计惯例,并且已经熟悉IAASB标准,这将有助于简化过渡。”