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Financial Reporting Insights

2017 Effective Date Reminder

Our Effective Date Reminder lists pronouncements issued as of Nov. 1, 2017, which became effective on or after Jan. 1, 2017.




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

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

PCAOB adopts auditor reporting standard

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




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.