Could revenue rule chill IPOs in 2018? Poll suggests maybe
A Deloitte poll suggests new revenue recognition accounting requirements taking effect next year may put a chill on initial public offerings.
THIS IS MEMBERS-ONLY CONTENT
You are not logged in and do not have access to members-only content.
If you are already a registered user or a member, SIGN IN now.
Related articles
-
ArticleSEC takes a longer look at pre-IPO companies, Rule 701
With more and more successful companies choosing to go public, the SEC is paying closer attention to how they issue employee stock options.
-
Article
Companies gear up for Q4 dash to revenue rule ready date
As the fourth quarter approaches, companies are expected to break into a sprint to complete their efforts to adopt new revenue recognition requirements.
-
OpinionSOX was built for humans. AI doesn’t fit that model.
For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are made by people. Post‑Sarbanes-Oxley Act (SOX) assurance reset worked because it aligned accountability with human behavior. That assumption shapes how internal controls are designed, how accountability is assigned, and how assurance is ...