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2312 results found for r/101, filtered by:
The crackdown on non-GAAP financial reporting has led to little investor or analyst reaction and made the earnings release process long and complex, companies say.
Amid changing revenue recognition rules, banks face even bigger changes in recognizing expected credit losses, a rule everyone else needs to follow, as well.
A software company’s recent survey suggests two-thirds of companies are on schedule in adopting new lease accounting requirements, but even the firm’s CEO is wary.
The SEC has taken steps to advance the use and accuracy of digital financial statement data, proposing required use of inline XBRL and providing IFRS taxonomy.
In the steady march to new accounting for revenue recognition, the AICPA has five more new industry-specific implementation drafts for companies to consider.
Companies with employee benefit plans held in master trusts have some new accounting rules to learn and observe, courtesy of the Financial Accounting Standards Board.
Companies will have some new analysis to do to assure their accounting for business transactions reflects a new definition of “business” in GAAP. Tammy Whitehouse has more.
Private company audits soon will reflect new standards around the going concern call, but public companies will be getting their new standards no time soon. Tammy Whitehouse reports.
Down deep in the weeds of the implementation of new revenue recognition accounting, companies have a new clarification to consider from FASB, writes Tammy Whitehouse.
The public database created by the Public Company Accounting Oversight Board to identify engagement partners overseeing public-company audits is growing, with partners on about 175 engagements now identified. Tammy Whitehouse reports.
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