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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

Promptly transmitting customer funds

A recent SEC staff no-action letter addresses prompt transmission of customer’s funds to the carrying broker-dealer.


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

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

Financial Reporting Manual updated

The SEC’s Division of Corporation Finance <i>Financial Reporting Manual</i> recently was updated to clarify and add certain guidance


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.