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Ideas & Insights

 











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

2020 Effective Date Reminder

Our annual Effective Date Reminder lists pronouncements issued as of Nov. 1, 2020, which became effective on or after Jan. 1, 2020.