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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 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

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

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

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.