Financial Reporting Resource Center: SEC financial reporting

Financial Reporting Insights articles

• FASB issues ASU 2018-04
• SEC issues guidance on public company cybersecurity disclosures
• SAB 74 disclosures for new standard on lease accounting
• Requirements for disclosure of tax-related non-GAAP measures
• SAB Topic 5M not applicable upon adoption of FASB ASC 321
• Revenue recognition: Amendments to SEC paragraphs of FASB ASC
• SEC guidance on pay ratio disclosure
• Proposed amendments to modernize and simplify Regulation S-K
• Updated Guide to going public
• SEC updates guidance on revenue recognition
• Some PBEs may use private company effective dates for ASC 606 and 842
• Disclosures for new accounting standards
  
• Form AP tool for audit committees
• Registrants required to include hyperlinks to exhibits
• Disclosures for recent accounting standards issued but not yet effective
• Simplified electronic filing process for broker-dealer annual reports
• Tool for audit committees: Preparing for the revenue recognition standard

White papers and other resources

• 2017 in review: Insights for audit committees
• RSM audit committee executive briefing
• COSO Resource and Information Center
• Understanding the Principles in the Updated COSO Framework
• New COSO Framework webcast
• Mitigating board information risk
• IFRS Resource Center
• A guide to going public
• SEC staff issues final staff report on IFRS work plan

Related resources

• SEC practice