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IRS taking steps to increase operations.

美國(guó)國(guó)稅局（IRS）逐步采取措施增加業(yè)務(wù)。

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.

在美國(guó)國(guó)稅局的網(wǎng)站上，國(guó)稅局局長(zhǎng)解釋說(shuō)，國(guó)稅局預(yù)計(jì)會(huì)讓更多的人回到校園和辦公室，從事無(wú)法遠(yuǎn)程執(zhí)行的工作。階段從6月1日開始，將包括在肯塔基州、德克薩斯州和猶他州從事不可移動(dòng)辦公的員工。另外，在接下來(lái)的幾周，國(guó)稅局將陸續(xù)要求其不能移動(dòng)辦公的員工回到工作崗位。業(yè)務(wù)部門領(lǐng)導(dǎo)正在評(píng)估他們的需求，并將決定每個(gè)地方需要多少員工來(lái)清理積壓的工作并安全地恢復(fù)運(yùn)營(yíng)。

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

國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則解釋委員會(huì)（IFRS Interpretations Committee）討論供應(yīng)鏈融資及其他議題。

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.

截至發(fā)稿時(shí)，國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則解釋委員會(huì)尚未就供應(yīng)鏈融資安排引起的披露和列報(bào)報(bào)告問(wèn)題（使買方和賣方能夠?qū)⒄麄€(gè)供應(yīng)鏈的風(fēng)險(xiǎn)降至#低的程序）確定下一步行動(dòng)。根據(jù)6月5日發(fā)布的一份董事會(huì)講義，在一家公司要求澄清與反向保理安排的列報(bào)和披露有關(guān)的事項(xiàng)后，委員會(huì)于4月開始討論供應(yīng)鏈融資問(wèn)題。事務(wù)委員會(huì)一直在研究一個(gè)實(shí)體如何列報(bào)其在反向保理安排方面的義務(wù)，以及在其財(cái)務(wù)報(bào)表中應(yīng)披露的內(nèi)容。另外，國(guó)際財(cái)務(wù)報(bào)告解釋委員會(huì)（International Financial Reporting Interpretations Committee,IFRIC）將討論它收到的關(guān)于其公布的臨時(shí)議程決定的反饋，以回應(yīng)關(guān)于“國(guó)際會(huì)計(jì)準(zhǔn)則（International Accounting Standard, IAS）12 - 所得稅”的意見(jiàn)。

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

城市和州得到了明確的云計(jì)算規(guī)則，和基于訂閱的IT安排。

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.

GASB于6月5日發(fā)布了新的會(huì)計(jì)準(zhǔn)則，以澄清如何報(bào)告云計(jì)算和其他基于訂閱的軟件安排形式，州和地方政府對(duì)云計(jì)算和其他訂閱形式的使用量激增。政府實(shí)體已經(jīng)從基于購(gòu)買和永久許可模式的傳統(tǒng)信息技術(shù)（IT）轉(zhuǎn)向云計(jì)算和類似安排。聲明解釋說(shuō)，新規(guī)定將使該領(lǐng)域的財(cái)務(wù)報(bào)告更加統(tǒng)一。該標(biāo)準(zhǔn)自2022年6月15日起生效，比委員會(huì)#初提議的晚一年。委員會(huì)說(shuō)，延長(zhǎng)期限是為了給州和地方政府更多的時(shí)間來(lái)處理由COVID-19大流行引起的情況。鼓勵(lì)盡早申請(qǐng)。

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

廣泛支持利用國(guó)際方法修訂質(zhì)量控制標(biāo)準(zhǔn)。

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得到了廣泛的支持，幫助其在一個(gè)國(guó)際標(biāo)準(zhǔn)制定者提出的方法基礎(chǔ)上更新審計(jì)委員會(huì)審計(jì)質(zhì)量控制（QC）標(biāo)準(zhǔn)。一個(gè)公司的質(zhì)量控制涉及到它的員工培訓(xùn)體系，以及專業(yè)標(biāo)準(zhǔn)和質(zhì)量標(biāo)準(zhǔn)的依從性。董事會(huì)認(rèn)為，強(qiáng)有力的質(zhì)量控制對(duì)審計(jì)質(zhì)量很重要。在過(guò)去幾年中，審計(jì)委員會(huì)一直在研究這些標(biāo)準(zhǔn)，以確定是否需要更新這些標(biāo)準(zhǔn)，因?yàn)闄z查人員不斷發(fā)現(xiàn)審計(jì)工作中的缺陷，以及公司在某些領(lǐng)域的質(zhì)量控制系統(tǒng)中存在的問(wèn)題。目前，PCAOB使用AICPA的質(zhì)量控制標(biāo)準(zhǔn)，該標(biāo)準(zhǔn)在委員會(huì)存在之前于1997年發(fā)布。自那以后，審計(jì)環(huán)境發(fā)生了巨大變化，特別是隨著技術(shù)的進(jìn)步。Marcie Frost，加州公共雇員退休系統(tǒng)（California Public Employees’ Retirement System, CalPERS）的首席執(zhí)行官寫道：“沒(méi)有必要重新設(shè)計(jì)車輪；現(xiàn)有的國(guó)際審計(jì)與鑒證標(biāo)準(zhǔn)委員會(huì)（IAASB）的標(biāo)準(zhǔn)完成后，將為PCAOB提供一個(gè)良好的起點(diǎn)，可以根據(jù)美國(guó)市場(chǎng)的具體需求進(jìn)行調(diào)整?！薄霸S多會(huì)計(jì)師事務(wù)所是跨國(guó)組織，采用全球?qū)徲?jì)慣例，并且已經(jīng)熟悉IAASB標(biāo)準(zhǔn)，這將有助于簡(jiǎn)化過(guò)渡。”