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5 Dec 2017, 3:00 am
Corp Fin Updates “Financial Reporting Manual” for New Accounting Standards On Friday, as noted in this Cooley blog, Corp Fin updated its “Financial Reporting Manual” to revise guidance on the pro forma impact of new accounting standards, address adoption of new accounting standards upon termination of EGC status, and clarify the effective date of the new revenue recognition & lease accounting… [read post]
8 Jan 2009, 7:47 pm
Ray Groves as Ombudsman for its Standard & Poor's (S&P) unit. [read post]
22 Apr 2024, 9:05 pm
Following a lengthy and contentious standard setting process, the Public Company Accounting Oversight Board (PCAOB), the U.S. regulator overseeing the auditors of publicly traded companies, implemented Rule 3211 in 2017. [read post]
14 Aug 2012, 2:24 pm
Lawsky also hit out against accountants Deloitte, which he said had drafted a “watered down version” of a report on the potential Iranian sanction breaches for Standard Chartered. [read post]
14 May 2008, 4:49 am
Big Changes Afoot in the Audit Industry We all know about globalization in accounting standards, IFRS, etc. [read post]
11 Sep 2013, 8:15 am
In this regard, they fully endorsed the implementation of the Financial Stability Board’s Key Attributes of Effective Resolution Regimes for all parts of the financial sector that could cause systemic problems. [read post]
28 Jul 2008, 2:29 pm
Despite strong opposition from some financial institutions and other publicly-traded companies, the Financial Accounting Standards Board (FASB) has proposed changes in accounting rules that will have varying outcomes on companies' reporting standards. [read post]
21 Oct 2011, 9:13 am
The chairs of the Financial Accounting Standards Board and the Public Company Accounting Oversight Board will attend as observers. [read post]
20 Jul 2020, 3:03 am
All selected companies disclosed at least some information on factors related to board accountability and resource management. [read post]
29 Jul 2021, 8:45 pm
Alongside the ‘narrative’ comply or explain disclosure, the FCA wants to require companies to publish data in their annual financial report on the composition of their board and the most senior level of executive management by gender and ethnicity, as of a specified date during their accounting year. [read post]
11 Dec 2006, 8:12 pm
Securities and Exchange Commission Chief Accountant Conrad Hewitt said he "very definitely" expects separate small-company provisions for SOX Section 404 compliance in both a revised auditing standard coming soon from the Public Company Accounting Oversight Board (PCAOB) and new SEC guidance for companies, expected to be unveiled on Wednesday. [read post]
28 Jul 2009, 5:36 pm
This blog detailed how the company improperly provided the SEC with a flawed and misleading materiality analysis to convince regulators that its revenue accounting error was not material to avoid restating its financial reports (Details here).Instead of restating prior financial reports to correct its material revenue accounting error, Overstock.com improperly used a one-time cumulative adjustment in its Q4 2007 financial report to hide the material… [read post]
12 Aug 2013, 1:44 pm
The CII emphasized that both the audit committee and the auditor should recognize the principle that investors are the customers and end users of financial statements in the public capital markets.Among the factors the audit committee should consider in deciding whether to retain the external auditor are inspection results and fines levied by the Public Company Accounting Oversight Board or other regulators and the quality and frequency of communication from the auditor to… [read post]
8 Apr 2020, 4:22 pm
Finally, the board said that it recognized that the standard-setting bodies with which it collaborates are busy focusing on helping to address the crisis. [read post]
2 Oct 2008, 5:05 pm
The SEC and the Financial Accounting Standards Board took steps on Sept. 30 to "clarify" the rules to give companies a greater say in how they value certain assets. [read post]
12 Nov 2011, 2:35 pm
There is strong support for requiring the auditor to provide insight into financial statement risk, significant judgments and estimates, and the quality of the company's accounting choices. [read post]
27 Dec 2018, 3:43 am
This is the PCAOB’s first post-implementation review for one of its standards. [read post]
15 May 2008, 12:02 pm
Companies using International Financial Reporting Standards as issued by the International Accounting Standards Board would provide this disclosure for fiscal periods ending in late 2010. [read post]
2 Nov 2011, 9:20 am
In comment letters to the PCAOB on the Board’s Concept Release on the audit report on company financial statements, the Big Four accounting and auditing firms recommended overarching and holistic principles to guide reform of the audit report model. [read post]
29 Apr 2010, 4:20 am
The Financial Accounting Standards Board directed its staff April 28 to proceed on final drafting of its closely watched proposal on financial instruments, as the panel aims for a mid-May release of the planned rules… Read this entire article for free, simply activate your free 15 day trial access to Daily Tax Report now. [read post]
