YHB News

June 19, 2026

Accounting for Business Combinations

Mergers and acquisitions (M&A) provide growth opportunities. But these transactions also introduce accounting complexities. Here’s a closer look at the rules for reporting business combinations under U.S. Generally Accepted Accounting…


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Accounting for Business Combinations


January 27, 2023

Audit & Attest

Auditing accounting estimates

When companies report financial results, they often rely on estimates made by management. Examples include the allowance for doubtful accounts, warranty obligations, costs of pending…


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January 26, 2023

Audit & Attest

New report shows a decrease in CAMs in 2022

The Public Company Accounting Oversight Board (PCAOB) recently published its second post-implementation review on critical audit matters (CAMs). The report found that, while the proportion…


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