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  • SEC (US Securities and Exchange Commission) Image
  • SEC staff updates C&DIs on Securities Act rules

    Sep 20, 2017

    The staff in the SEC’s Division of Corporation Finance has released an update to certain compliance and disclosure interpretations (C&DIs) related to Securities Act rules.

  • PCC meeting Image
  • PCC holds September 2017 meeting

    Sep 20, 2017

    At its September 19, 2017, meeting, the Private Company Council (PCC) discussed the FASB’s projects on cloud computing and balance sheet classification of debt as well as the FASB staff’s research on readily determinable fair value.

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  • COSO updates ERM framework

    Sep 08, 2017

    COSO has issued “Enterprise Risk Management — Integrating With Strategy and Performance,” which is an update to its 2004 publication “Enterprise Risk Management — Integrated Framework.”

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  • Financial Reporting Alert 17-6 — Financial Reporting Implications of Disasters Image
  • Financial Reporting Alert 17-6 — Financial Reporting Implications of Disasters

    published Sep 20, 2017

    This Financial Reporting Alert highlights some of the financial reporting implications of disasters for entities reporting under U.S. GAAP. Those implications can include the accounting for asset impairments, the income statement classification of losses, insurance recoveries, and additional exposure to environmental remediation liabilities.

  • Audit Committee Brief — September 2017 Image
  • Audit Committee Brief — September 2017

    published Sep 20, 2017

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

  • IFRS in Focus — IASB proposes to amend the definition of material in IAS 1 and IAS 8 Image
  • IFRS in Focus — IASB proposes to amend the definition of material in IAS 1 and IAS 8

    published Sep 14, 2017

    This newsletter outlines the proposed amendments to IAS 1, "Presentation of Financial Statements," and IAS 8, "Accounting Policies, Changes in Accounting Estimates and Errors" set out in the recent IASB Exposure Draft (ED) 2017/6, "Definition of Material (Proposed amendments to IAS 1 and IAS 8)," that aim at clarifying the definition of ‘material’ and at aligning the definition used in the Conceptual Framework and the standards themselves.

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