Financial Reporting Resource Center: SEC financial reporting

Financial Reporting Insights articles

• 2021 Effective Date Reminder
• Financial institutions: Fundamentals of LIBOR phase out and transition
• SEC comments on companies’ climate-change disclosures
• Audited financial statements and climate-related risk considerations
• FASB updates Codification for SEC Releases
• Highlights of recent SEC Regulations Committee meeting
• SPACs: Auditor and audit committee considerations
• Accounting for warrants and other instruments issued by SPACs
• SEC staff issues statement on select SPAC issues
• Early adoption of ASU 2020-06
• SEC extends annual reports deadline for certain smaller broker-dealers
• Offering disclosures during times of extreme price volatility
• SEC amends certain financial disclosure requirements
• SEC simplifies the exempt offering framework
• FASB amends certain debt-related disclosures pursuant to SEC Release
• SEC amends certain auditor independence requirements
• Updated disclosures for bank and savings and loan registrants
• COVID-19: Conversations with audit committee chairs
• Coronavirus: Recent developments in financial reporting considerations
• COVID-19: SEC provides update on its targeted regulatory relief
• COVID-19: Continued importance of high-quality financial reporting
• Disclosure amendments: Acquired and disposed businesses
• COVID-19: Auditor and audit committee considerations
• Interim goodwill impairment testing by SEC filers
• Temporary CECL relief for certain insured depository institutions
• SEC extends conditional relief and issues disclosure guidance
• Amendments to accelerated and large accelerated filer definitions
• Coronavirus: Financial reporting considerations
• SEC proposes to simplify the exempt offering framework
• Amended rules simplify certain registered debt offering disclosures
• Leases: Amendment to SEC paragraph of FASB ASC
• Credit losses: FASB codifies SAB 119 
• Effects of the coronavirus on financial reporting
• Proposed amendments to certain financial disclosure requirements
• SEC proposes amendments to certain auditor independence requirements
• SEC Staff Accounting Bulletin No. 119
• 2019 Audit Committee Transparency Barometer
• FASB Codification update: SEC disclosure update and simplification
• Proposed modernization of Regulation S-K Items 101, 103 and 105
• Waivers: Financial statements of entities other than the registrant

White papers and other resources

• Critical audit matters: Information for audit committees
• Critical audit matters: Why you should care and what to ask now
• The agile board of directors: Preparing for compliance amid uncertainty
• A guide to going public

Related resources

• SEC practice