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SAB 116: What You Need to Know

The Securities and Exchange Commission (SEC) recently released Staff Accounting Bulletin (SAB) 116, which became effective last week. The primary purpose

SEC Comment Letter Trends

Securities and Exchange Commission (SEC) Comment Letters are correspondence between the SEC’s Division of Corporation Finance and a public company

Data Security and Public Breaches

Large-scale data breaches continue to fill the tabloids and make rounds on nightly news circuits. Various public entities, such as Target, Home Depot and

PCAOB Expands Disclosures in Auditor's Report

Doug Morally contributed to this article. On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) adopted a new auditor reporting standard
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Accounting for Goodwill is Changing...Again

Anyone who has been in the accounting profession for a handful of years has seen numerous changes to the accounting guidance as it relates to goodwill.

PCAOB Continues Its Efforts to Improve Transparency

On December 15, 2015, the Public Company Accounting Oversight Board (PCAOB) issued PCAOB Release No. 2015-008, Improving the Transparency of Audits: Rules

Accounting for the Subsequent Measurement of Goodwill Just Became a Little Simpler

In January 2017, The FASB issued Accounting Standards Update 2017-04 Intangibles—Goodwill and Other (Topic 350) Simplifying the Test for Goodwill

Calendar-Year C Corporations Receive an Additional Month to File

February 8, 2017: Within the last week, newly revised instructions for Form 7004 were posted to the IRS website. In the latest update, calendar-year C
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Postcard from the AICPA SEC Conference - Part 4

The AICPA Conference on Current SEC and PCAOB Developments in Washington, DC concluded on Wednesday last week, its third day. The last day covered several

Postcard from the AICPA SEC Conference - Part 3

Day two of the AICPA Conference on Current SEC and PCAOB Developments from Washington, DC continued with remarks from the chairs of the Financial Accounting
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