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Ideas & Insights


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Retirement plan issues and insights

Webcast series addresses key challenges and opportunities found in designing, implementing and maintaining company retirement plans.

Insight Article

Revenue recognition: Industry insights

Information to assist in understanding how the new revenue recognition standard might affect various industries upon its adoption.

Financial Reporting Insights

SEC guidance on pay ratio disclosure

The SEC has provided guidance to assist registrants in preparing their disclosures pursuant to Regulation S-K Item 402(u).

Financial Reporting Insights

SEC approves auditor reporting standard

On October 23, the SEC approved the Public Company Accounting Oversight Board’s new auditor reporting standard.

Financial Reporting Insights

Proposed Codification improvements

The FASB recently proposed changes to clarify the Codification and correct unintended application of guidance.

Financial Reporting Insights

Making materiality judgments

IASB Practice Statement 2 provides practical guidance about making materiality judgments in the application of IFRS.