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Ideas & Insights

 



Recorded Webcast

Blockchain for boards

Learn how boards can best understand blockchain, how to utilize in their organizations, and what types of efficiencies it can provide.

  • Schulman, Jay
  • |


Financial Reporting Insights

SEC Staff Accounting Bulletin No. 119

SAB No. 119 includes SEC staff interpretations regarding policies and procedures for developing CECL models and related matters.



Financial Reporting Insights

2019 Audit Committee Transparency Barometer

A recent publication by the CAQ and Audit Analytics gauges how audit committees approach communication of oversight activities.




Financial Reporting Insights

2019 Effective Date Reminder

Our Effective Date Reminder lists pronouncements issued as of Nov. 1, 2019, which became effective on or after Jan. 1, 2019.









Financial Reporting Insights

PCAOB audit committee resource: CAMs

The PCAOB recently released insights for audit committees regarding the auditor’s communication of critical audit matters.



Financial Reporting Insights

Transitioning away from LIBOR

The FASB has added a project to its agenda to address accounting changes necessitated by reference rate reform.






Financial Reporting Insights

PCAOB guidance on communication of CAMs

Recent PCAOB guidance focuses on questions that may arise when the auditor is communicating critical audit matters under AS 3101.


Financial Reporting Insights

External auditor assessment tool updated

The Center for Audit Quality has released an updated tool to assist audit committees in the assessment of the external auditor.


Financial Reporting Insights

PCAOB staff guidance on Rule 3526(b)

The PCAOB staff recently provided guidance regarding how auditors are to comply with certain provisions of Rule 3526.








Article

Are your leaders ready for change?

The board can foster a leadership team that is ready for strategic shifts that drive stakeholder value and may be fundamental to survival.

  • Deiso, Phyllis
  • |


Recorded Webcast

Is your board ready for change management?

Board members are crucial in evaluating business objectives and executive suite initiatives. Is your board equipped for change management?



Insight Article

SEC crackdown on cyberfraud looms large

After new SEC guidance, companies should evaluate cybersecurity risk and prevention processes to avoid potential enforcement actions.

  • Weidenhamer, Andrew
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Financial Reporting Insights

Critical audit matters: Lessons learned

A recent CAQ publication shares observations from dry runs performed with respect to the communication of critical audit matters.




Insight Article

Cybersecurity: not ours-theirs

Board oversight must expand beyond company boundaries to consider procedures the of professional service firms with access to data.

  • Deiso, Phyllis
  • |







Financial Reporting Insights

SEC disclosure update and simplification

The SEC recently amended certain disclosure requirements that have become redundant, outdated, overlapping or superseded.






Article

Looking at the new employee loyalty theory

While talent management is multi-faceted, there's often significant factors affecting employee loyalty that may have strategic implications.

  • Deiso, Phyllis
  • |


Insight Article

The agile board of directors

Boards should not only focus on complying with regulations, but also consider the perceptions of the investment community.

  • Deiso, Phyllis
  • |






Financial Reporting Insights

FASB issues ASU 2018-04

The FASB removed from its Codification SAB Topic 5.M and certain guidance for public utility holding companies.













Insight Article

A Guide to Going Public

This guide will help your stakeholders determine if an IPO is the right path for your company by addressing some basic questions.