By Tammy Whitehouse2018-12-20T09:00:00
Amid growing tension over a pending new standard on recognizing credit losses, the Financial Accounting Standards Board says it will convene a roundtable in January.
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2019-01-07T14:45:00Z By Tammy Whitehouse
The long-awaited new accounting for credit losses, better known as CECL, is moving forward in 2019 unless someone takes definitive action to delay or alter it.
2019-01-02T10:30:00Z By Tammy Whitehouse
Change has become the new normal in public company accounting offices, and 2019 promises to deliver even more of the same.
2026-01-22T17:36:00Z By Diana Mugambi CW guest columnist
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 ...
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