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  • SEC (US Securities and Exchange Commission) Image
  • SEC staff publishes C&DIs on interactive data

    Aug 21, 2019

    The staff in the SEC’s Division of Corporation Finance (the “Division”) has updated its compliance and disclosure interpretations (C&DIs) related to interactive data.

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  • Michael Morrow appointed as FASAC chairman

    Aug 21, 2019

    The Financial Accounting Foundation (FAF) has announced that Michael Morrow has been appointed as chairman of the Financial Accounting Standards Advisory Council (FASAC) for a two-year term beginning on January 1, 2020.

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  • FAF trustees announce new and reappointed PCC members

    Aug 21, 2019

    The Financial Accounting Foundation’s (FAF’s) board of trustees has appointed Holly Nelson and Zubin Avari to the Private Company Council (PCC). The trustees have also announced the reappointments of current PCC members Yan Zhang and Richard Reisig.

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  • AICPA releases working drafts on implementation issues related to credit losses

    Aug 19, 2019

    The AICPA’s Financial Reporting Executive Committee has released for public comment three working drafts on accounting issues associated with the implementation of FASB Accounting Standards Update No. 2016-13, “Financial Instruments — Credit Losses” (issued in June 2016), which “provides a new current expected credit loss (CECL) model to measure impairment for financial assets (and instruments) measured at amortized cost.”

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  • OCC updates “Bank Accounting Advisory Series”

    Aug 16, 2019

    The Office of the Comptroller of the Currency (OCC) has updated its “Bank Accounting Advisory Series” (BAAS), which “expresses the office’s positions on accounting topics relevant to national banks and federal savings associations.”

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  • CFO Insights — Internal mobility: Finding the hidden gems in your workforce

    published Aug 22, 2019

    This issue explores why companies often have so much difficulty recognizing qualified job candidates who are right in front of them; what they can do to help thaw a culture that freezes employees in place; and the less obvious benefits that can come with making internal candidates easier to access.

  • Audit Committee Brief — August 2019  Image
  • Audit Committee Brief — August 2019

    published Aug 21, 2019

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

  • July Image
  • IFRS on Point — July 2019

    published Aug 19, 2019

    'IFRS on Point', published at the beginning of each month, highlights critical IFRS-related financial reporting developments.

  • A Roadmap to Initial Public Offerings (2019) Image
  • A Roadmap to Initial Public Offerings (2019)

    published Aug 09, 2019

    This Roadmap addresses financial reporting, accounting, and auditing considerations to help companies navigate challenges related to preparing an IPO registration statement and ultimately going public.

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  • Deloitte comments on AICPA's proposed amendments related to the definition of materiality

    published Aug 08, 2019

    Deloitte & Touche LLP comments on the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) on its proposed Statement on Auditing Standards (SAS), "Amendments to the Description of the Concept of Materiality," and its proposed Statement on Standards for Attestation Engagements (SSAE), "Amendments to the Description of the Concept of Materiality."

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