Browse By

Ideas & Insights

 






Financial Reporting Insights

Discount rate for lessees that are not PBEs

The FASB tentatively decided to allow lessees that are not PBEs to make the risk-free rate election by class of underlying asset.










Financial Reporting Insights

Obtaining assurance on ESG information

A recent Center for Audit Quality publication provides an overview of the role of auditors in company-prepared ESG information.





Financial Reporting Insights

Early adoption of ASU 2020-06

We have updated our white paper to discuss the interaction of Subtopic 815-40 with the SEC’s guidance on redeemable securities.


Financial Reporting Insights

ESG reporting and attestation engagements

A recent publication provides information about reporting ESG information in SEC submissions and related attestation engagements.





Financial Reporting Insights

SEC disclosure guidance for SPACs

The SEC recently provided its views about certain disclosures for SPAC IPOs and subsequent business combination transactions.









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

A guide to PCAOB inspections

The Center for Audit Quality recently published a guide that provides an overview of the PCAOB inspection program.