All SAB 74 articles
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ArticleRoughly half of S&P 500 disclose expected CECL impact
A little more than half of the S&P 500 have disclosed something about how they expect to be affected by CECL reporting when it begins next year.
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Article
Companies tie loose ends on leasing, prepare ongoing accounting
Companies generally are expected to be ready to report under new lease accounting rules but still face some added work to prepare for ongoing compliance.
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ArticleLIBOR death knell tolls compliance, accounting issues
The slow death of a critical benchmark interest rate will produce a series of compliance headaches for companies stretching over the next few years.
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Blog
SEC will watch for SAB 74 disclosure leading to CECL
The SEC will be looking for increasingly detailed disclosures to investors about the expected effects of moving to a new method for recognizing credit losses.
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Blog
SAB 74 disclosures still lag, PwC analysis shows
Investors are not getting much warning about assets and liabilities soon to hit corporate balance sheets as companies prepare to adopt new lease accounting rules.
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Article
As lease rules advance, companies need to alert investors
Lease accounting is the next big accounting change on deck, and companies should be prepared to give investors plenty of advance notice on what to expect.
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Blog
Early disclosures point to material effect of lease rules
Of the 100 largest lessees in U.S. capital markets, 76 percent say new lease accounting rules will be material to the balance sheet; 20 percent are still assessing.
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Blog
Early filings point to uptick in revenue failures
Audit Analytics is predicting companies will disclose an increased number of accounting failures in 2018 after the adoption of new rules on revenue recognition.
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Blog
Disclosures will be key under new revenue rule, group says
Accounting leaders recognize companies will have to be vigilant in fulfilling various disclosure obligations as they transition to new revenue recognition rules.
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Blog
SEC comments on leasing expected this year-end
If history is any indicator, companies can expect the SEC to begin scrutinizing disclosures about the pending new lease accounting requirements at this year-end.
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Blog
Audit leaders issue another year-end alert on key risks
Audit leaders have handed out yet another alert to auditors to dig into high-risk areas as they prepare for the upcoming year-end audit cycle.
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Blog
Half say revenue rule is immaterial, one-fifth still evaluating
A PwC analysis shows about half of Fortune 500 companies expect revenue recognition changes to be immaterial, but nearly 20 percent are still evaluating.
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Blog
Auditors get notice to scrutinize SAB 74 disclosures
Auditors have been notified to be alert to whether corporate SAB 74 disclosures about pending new accounting standards are adequate.
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Blog
Half of Fortune 500 still non-committal on new revenue rules
More than one-fourth of Fortune 500 filers still had not figured out how they will be affected by new revenue recognition rules as of April and May.
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Blog
Deloitte analysis shows slow move to new revenue rules
An analysis of Fortune 1000 disclosures provides more disturbing evidence that companies are making only sluggish progress in implementing new revenue recognition accounting.