FASB agrees to simplifications to ease into new lease rule
The lease accounting standard is about to get easier to adopt when it takes effect in 2019, but that doesn’t mean companies should slow their preparations.
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ArticlePCAOB’s Christina Ho: How emerging technologies could improve audit quality
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.