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Ideas & Insights

 





Insight Article

Sarbanes-Oxley: What's trending in 2020

Trends and changes you need to be aware of in the SOX 404 landscape. Get ahead of the shifting expectations for 2020.

  • McCarthy, Kristen
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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.