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Audit Committee Brief — September 2016

Published on: Sep 15, 2016

This issue includes highlights on the following topics:

  • Deloitte issues Roadmap on non-GAAP financial measures.
  • Intercompany accounting becomes a growing focus of regulatory authorities.
  • Skill gaps and lack of influence concern chief audit executives.
  • Audit inspections show some improvements in internal control audits.
  • Sustainability reporting adds up to real numbers.
  • Thinking allowed: the new lease accounting.
  • FASB issues guidance on cash flow classification.
  • A roadmap to consolidation — identifying a controlling financial interest.



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