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Financial Reporting Insights

2015 Effective Date Reminder

Our Effective Date Reminder lists pronouncements issued as of Nov.1, 2015, which became effective on or after Jan. 1, 2015 or are not yet effective.




Financial Reporting Insights

2016 Effective Date Reminder

Our <i>Effective Date Reminder</i> lists standards issued as of Nov. 1, 2016, which became effective on or after Jan. 1, 2016 for most entities.




Financial Reporting Insights

Auditor assessment tools available

The Audit Committee Collaboration has released tools designed to assist audit committees in evaluating the external auditor.



Financial Reporting Insights

Form AP tool for audit committees

The Center for Audit Quality recently issued a tool to help audit committees understand the Form AP requirements.


Financial Reporting Insights

Financial Reporting Manual updated

The SEC’s Division of Corporation Finance Financial Reporting Manual recently was updated for ASU 2014-09 and the FAST Act, among other matters.


Financial Reporting Insights

Important changes to UK GAAP

Changes resulting from the adoption of FRS 102 will impact the financial statements of most UK companies.


Financial Reporting Insights

PCAOB reorganizes its auditing standards

The PCAOB recently approved a topical system that integrates its existing interim and PCAOB-issued auditing standards.


Financial Reporting Insights

PCAOB issues Audit Committee Dialogue

A recent PCAOB publication provides insights from inspections of public company auditors that may be helpful to audit committee members.


Financial Reporting Insights

PCAOB adopts auditor reporting standard

A new standard requires auditors to provide additional information in their reports on audits of financial statements.