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Greenhouse Gas Emissions, Scope Levels, & The Future of Disclosures

Learn more about the three levels of scope in which emissions can be classified for registration statements, periodic reports, and audited financial statements.

E.U. Environmental, Social, and Governance Proposals under CSRD and their Impact on U.S. Companies

Learn more about the impact on U.S. companies following the European Union's required disclosures covering Environmental, Social, and Governance (ESG) reporting.

SEC Outlines Greenhouse Gas Assurance Timeline

Learn more about the SEC outlined greenhouse gas assurance timeline including required metrics and financial reporting.

SEC’s New Proposed Environmental Disclosures

Learn more about the SEC's proposed changes to the financial statement disclosure requirements for public companies.
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Proposed Changes to Goodwill Topic 350

Learn more about the recently FASB issued update to Topic 350-20 (Intangibles – Goodwill and Other) with regard to the Accounting Alternative for Triggering Events.

Data and Technology Research Project Spotlight

In light of the ever-increasing use of technology-based tools by auditors and preparers, the Public Company Accounting Oversight Board (PCAOB) on May 12

SEC Oversight – Helping Investors during a Time of Uncertainty and Confusion

Learn how the SEC is helping protect investors during the COVID-19 pandemic against fraud, schemes or instances related to COVID-19.

PCAOB Releases Staff Spotlight Reminding Audit Firms of Responsibilities During COVID-19 Crisis

Amid the evolving challenges and looming economic impacts of the COVID-19 pandemic, the PCAOB Staff released a Spotlight document reminding auditors of
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SEC Issues Compliance and Disclosure Interpretations Related to COVID-19 Public Filing Extension

As discussed in a previously published article “SEC Extends Reporting Relief for Public Companies Impacted by COVID-19”, the SEC has extended

SEC Releases COVID-19 Disclosure Obligations Staff Guidance

Learn more about the COVID-19 disclosure obligations staff guidance released by the SEC.
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