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Financial Reporting Insights

SEC implements two FAST Act provisions

Interim final rules revise certain requirements of Form S-1 for emerging growth companies and smaller reporting companies.





Financial Reporting Insights

SEC reviews use of non-GAAP measures

The SEC has established an internal task force to review selected Form 10-K filings that use “non-GAAP” financial measures.












Financial Reporting Insights

Uncertainty over income tax treatments

IFRIC 23 provides specific guidance for how uncertainty about a tax treatment should be reflected in the accounting for income taxes.



Financial Reporting Insights

Updated Guide to going public

Our guide discusses the process of going public, and reviews considerations for and against being a public company.



Financial Reporting Insights

Webcast: Deterring financial fraud

The Anti-Fraud Collaboration will present a webcast focusing on how actual financial reporting frauds may have been detected sooner or deterred.