Financial Reporting Resource Center: SEC financial reporting

Financial Reporting Insights articles

• External auditor assessment tool updated
• FASB responds to SEC disclosure update and simplification
• Proposed changes: Accelerated and large accelerated filer definitions
• Audit committee tool: Preparing for the new credit losses standard
• Emerging technologies risk and the auditors focus
• Highlights of recent SEC Regulations Committee meeting
• CAQ Guide to Internal Control Over Financial Reporting
• Proposed disclosure amendments: Acquired and disposed businesses
• Amendments to modernize and simplify Regulation S-K
• SEC charges four companies with ICFR failures
• Critical audit matters: Audit committee perspectives
• Highlights of our 2019 executive briefing for board members
• Recap: AICPA Conference on Current SEC and PCAOB Developments
• Exchange Act reporting companies may use Regulation A
• SEC solicits comments on earnings releases and quarterly reports
• ICFR considerations for adoption of leases and CECL standards
• Updated FAQs: Broker-dealer financial reporting rule
• 2018 Effective Date Reminder
• Risk assessment: Email scams
• Critical audit matters: Lessons learned
• SEC reporting changes for RICs and BDCs
• Consider cyber threats when implementing internal accounting control
• Effective date: Interim reporting of changes in stockholders' equity
• New web-based format for Financial Reporting Manual
• New interim reporting requirement for changes in stockholders' equity
• SEC disclosure update and simplification
• Compliance guide: Amendments to smaller reporting company definition
• Critical audit matters: Key concepts and FAQs for audit committees
• Proposed rules simplify certain registered debt offering disclosures
• Share-based awards: SEC amends Rule 701 and seeks comment
• SEC expands definition of "smaller reporting company"
• Corp Fin to release serious deficiencies letters
• Continued focus: Addressing accounting standards implementation
• Share-based awards: Private company compliance with SEC Rule 701
• Independence rules: Proposed amendments and request for comment
• 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

White papers and other resources

• Critical audit matters: Information for audit committees
• 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