By Tammy Whitehouse2019-02-11T15:15:00
To make it easier for companies to adopt CECL for credit losses, FASB is considering a change that would permit more use of fair value.
2019-03-14T21:26:00Z By Tammy Whitehouse
Despite calls for delay or reconsideration of the pending new model for recognizing loan losses, entities are implementing as if nothing will change.
2025-10-28T20:25:00Z By Tawakalit Ibiyeye, CW guest columnist
ESG reporting has moved from a voluntary PR exercise to an expectation for regulators and investors, but the compliance audit gap now threatens credibility.
2025-10-15T19:16:00Z By Ruth Prickett
Auditors are supposed to keep businesses honest, but how much regulation is the optimum for the auditors – and how onerous and punitive should the enforcement regime be? A new consultation by the U.K. regulator, the Financial Reporting Council, opened on Oct. 1 and has put the vexed question of ...
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