Financial Reporting Resource Center: SEC financial reporting

Financial Reporting Insights articles

• 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
• Highlights of recent SEC Regulations Committee meeting
• SEC Staff Accounting Bulletin No. 119
• 2019 Audit Committee Transparency Barometer
• 2019 Effective Date Reminder
• Proposed updated statistical disclosures for banks and savings and loans
• FASB Codification update: SEC disclosure update and simplification
• Proposed modernization of Regulation S-K Items 101, 103 and 105
• Proposed deferred effective date and the definition of an SRC
• Waivers: Financial statements of entities other than the registrant
• Auditor independence: Certain loans and debtor-creditor relationships
• 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
• 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
• 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

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
• What will 2019 bring? An executive briefing for board members
• 2017 in review: Insights for audit committees
• A guide to going public

Related resources

• SEC practice