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Ideas & Insights


Financial Reporting Insights

Making materiality judgments

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

Financial Reporting Insights

Proposed omnibus SSARS

If finalized, a recent proposed SSARS would result in additional requirements related to going concern, among other matters.

Financial Reporting Insights

New selected procedures engagement proposed

The AICPA has issued an Exposure Draft that discusses the requirements of a proposed new “selected procedures” engagement.

Financial Reporting Insights

OMB issues 2017 Compliance Supplement

The recently released 2017 OMB Compliance Supplement applies to Single Audits of periods beginning on or after July 1, 2016.

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

Proposed disclosures related to debt

The GASB recently issued a proposed Statement intended to improve financial statement disclosures related to debt.