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  • SEC document Image
  • SEC proposes amendments to the CAT NMS plan

    Sep 11, 2019

    The SEC has issued a proposed rule, “Proposed Amendments to the National Market System Plan Governing the Consolidated Audit Trail,” known as the “CAT NMS Plan.”

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  • FASB discusses income taxes

    Sep 05, 2019

    At its September 4, 2019, meeting, the FASB discussed its project on simplifying the accounting for income taxes.

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  • FASB and ASBJ hold biannual meeting

    Aug 30, 2019

    On August 29–30, 2019, the FASB met with the Accounting Standards Board of Japan (ASBJ) in Norwalk, Connecticut. The meeting is the 26th in a series of biannual meetings the two standard setters hold to further their “cooperative efforts to develop high-quality global accounting standards.”

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  • FAF appoints new GASAC member

    Aug 29, 2019

    The trustees of the Financial Accounting Foundation (FAF) have appointed Fiona Ma to the Governmental Accounting Standards Advisory Council (GASAC).

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  • IFRS on Point — August 2019 Image
  • IFRS on Point — August 2019

    published Sep 16, 2019

    'IFRS on Point' highlights critical financial reporting developments. It provides a great way to catch up on the main IFRS-related news stories of the previous month.

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  • Journal entry — Recent developments related to the assessment of Zimbabwe as a highly inflationary economy

    published Sep 13, 2019

    Zimbabwe has used bond notes pegged to the U.S. dollar (USD) as its local currency since 2009. Over the last year, the consumer price index (CPI) inflation in Zimbabwe began to rise. In February 2019, Zimbabwe reinstated a local currency, the Real Time Gross Settlement (RTGS) dollar, and allowed the value to float against the USD thus causing an acceleration of the increase in CPI inflation. As a result of the rising CPI, the cumulative three-year inflation rate for the period ended June 30, 2019, now exceeds 100 percent.

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  • CFO Insights — Unlocking creativity: How CFOs can help cultivate a creative mindset

    published Sep 05, 2019

    Michael A. Roberto, trustee professor of management at Bryant University and faculty member at Deloitte LLP’s Next Generation CFO Academy, argues that creative thinking should be viewed as a tangible contributor to the bottom line. He has identified six mindsets that can stifle creativity and the steps it takes to transform them to unleash the creative capabilities within companies. This issue explores those organizational barriers and investigates what CFOs can do to foster a culture of creativity.

  • Heads Up — Critical audit matters make their debut! Image
  • Heads Up — Critical audit matters make their debut!

    published Aug 30, 2019

    This Heads Up summarizes critical audit matters (CAMs) by account/disclosure from auditors’ reports from all large accelerated filers with fiscal years ending June 30, 2019, filed as of August 29, 2019. The CAMs most often identified were related to goodwill and intangible assets, revenue, and income taxes.

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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.

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