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  • SEC (US Securities and Exchange Commission) (dark gray) Image
  • SEC updates Financial Reporting Manual

    Aug 26, 2015

    The SEC’s Division of Corporation Finance has published an update to its Financial Reporting Manual (FRM) that contains revisions made as of August 25, 2015.

  • PCAOB (US Public Company Accounting Oversight Board) (dark gray) Image
  • PCAOB and HAASOB enter into cooperative agreement

    Aug 19, 2015

    The Greek audit regulator, the Hellenic Accounting and Auditing Standards Oversight Board (HAASOB), and the US PCAOB have entered into a cooperative agreement related to “the oversight of audit firms subject to the regulatory jurisdictions of both regulators.”

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  • IFRS in Focus — IASB proposes clarifications to IFRS 15 Image
  • IFRS in Focus — IASB proposes clarifications to IFRS 15

    published Aug 28, 2015

    This edition outlines the proposed clarifications to IFRS 15, "Revenue From Contracts With Customers," set out in the recent exposure draft ED/2015/6, "Clarification to IFRS 15," which was issued in July 2015 for public comment.

  • SEC staff updates Financial Reporting Manual Image
  • Journal entry — SEC staff updates Financial Reporting Manual

    published Aug 27, 2015

    Earlier this week, staff from the SEC’s Division of Corporation Finance (the “Division”) updated paragraphs 1320.3 and 1320.4 of its Financial Reporting Manual to clarify that “[g]enerally, the Division of Corporation Finance will not issue comments asking a delinquent registrant to file separately all of its delinquent filings if the registrant files a comprehensive annual report on Form 10-K that includes all material information that would have been included in those filings.”

  • issue 29 Image
  • Heads Up — Anticipating the independent private sector audit after the year 2 conflict minerals reporting cycle

    published Aug 25, 2015

    This Heads Up discusses findings from our analysis of registrants’ Year 2 filings under the SEC’s final rule on conflict minerals. This newsletter also examines (1) the current state of conflict minerals reporting under the final rule, especially in light of a recent federal appellate court ruling regarding the rule’s constitutionality; (2) the independent private sector audit (IPSA); and (3) recommended next steps for registrants that are subject to the final rule and other conflict minerals reporting requirements.

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  • Journal entry — Federal Appellate Court upholds partial stay of conflict minerals rule

    published Aug 19, 2015

    Yesterday, the U.S. Court of Appeals for the District of Columbia Circuit (the “Appellate Court”) upheld its April 2014 ruling that parts of the SEC’s conflict minerals rule and of Section 1502 of the Dodd-Frank Act violate the First Amendment to the extent that they require issuers to disclose that their products have “not been found to be ‘DRC conflict free.’ ” The Appellate Court agreed to review its April 2014 ruling in light of a separate case involving country-of-origin labeling of meat products.

  • Audit Committee Brief — August 2015 Image
  • Audit Committee Brief — August 2015

    published Aug 17, 2015

    This edition highlights recent news items, publications, articles, and other topics of interest to audit committee members, with links for further information.

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