Month: January 2019

2018 Standard Setter Update

Go to Source Author: Our 2018 Standard Setter Update highlights significant developments in financial reporting and accounting between 1 January and 31 December...

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To the Point – PCAOB adopts new standard on estimates and amends standards on using the work of specialists

Go to Source Author: The PCAOB adopted a new standard that expands requirements for auditing accounting estimates, including fair value measurements. The PCAOB also amended its standards to strengthen the requirements for evaluating the work of a company’s specialist and applying a risk-based approach to supervising specialists employed or engaged by the auditor and evaluating their work. The standards are subject to SEC approval and would be effective for audits of financial statements for periods ending on or after 15 December...

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SEC in Focus – January 2019

Go to Source Author: Our latest newsletter summarizes SEC developments in the last quarter, including certain items we have not previously reported in Week in Review. Highlights include a discussion of the key topics from the annual AICPA Conference on Current SEC and PCAOB Developments, an overview of a request for comment by the SEC on quarterly reporting requirements and a recap of other recent rulemaking activities. We also discuss the Commission’s focus on digital assets, current practice matters and enforcement...

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