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Ideas & Insights


Financial Reporting Insights

Disclosures for new accounting standards

The CAQ encourages preparers, audit committees and auditors to focus on the disclosure of impending changes in accounting principles.

Financial Reporting Insights

SEC expands draft registration process

The SEC now will permit nonpublic review of draft registration statements relating to initial public offerings.

Financial Reporting Insights

Accounting for leases

Statement 87 establishes a single model for lease accounting by state and local governments, with limited exceptions.

Technical accounting consulting

In-depth financial reporting knowledge and objective financial advice for all stages of the business life cycle.

Financial Reporting Insights

Proposed narrow amendments to IAS 16

Proposed amendments address the accounting for net proceeds from selling items produced while an asset is being made available for use.

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

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

PCAOB adopts auditor reporting standard

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