By Tammy Whitehouse2015-03-10T09:00:00
Image: A new rule on consolidating entities into a parent company’s financial statements might reach well beyond the original problem it aimed to fix. Financial reporting executives should prepare to take inventory of the entities in your enterprise and see how they may need to roll onto the balance sheet. ...
2016-12-06T10:15:00Z By Tammy Whitehouse
The newest data on audit costs suggest public companies, or at least the largest ones, might be getting a handle on internal control over financial reporting. Tammy Whitehouse reports.
2016-02-09T11:15:00Z By Tammy Whitehouse
Image: With yet another change in the guidance on when a company needs to consolidate a particular entity onto its balance sheet, all public companies need to walk through a new evaluation process in the first quarter, even if it doesn’t change the outcome. “It is a thicket,” says Adam ...
2025-10-07T20:32:00Z By Jaclyn Jaeger
Emerging technologies, like artificial intelligence (AI) and advanced data analytics, can improve audit quality in significant ways. As the regulatory overseer of public-company audits, the Public Company Accounting Oversight Board (PCAOB) has a critical role to play by ensuring that its audit standards evolve as the audit profession evolves.
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