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Financial Reporting Insights

IAASB enhances and modernizes ISA 315

The IAASB recently issued a revised standard, ISA 315, for identifying and assessing risks of material misstatement.








Financial Reporting Insights

GASB proposes implementation guidance

The Governmental Accounting Standards Board (GASB) proposed guidance to clarify, explain or elaborate on recent GASB Statements.


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

Proposed Codification improvements

The Financial Accounting Standards Board recently proposed changes to clarify, and make minor improvements to, the Codification.



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.