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Revenue Recognition - What Public Construction Industry Companies are Saying

In just over a month and a half, many public construction industry companies will be adopting FASB ASU 2014-09, Revenue from Contracts with Customers (Topic

Tax Reform Update Series: Tax Reform and the Impact to Your ETR

House Republicans released their long-awaited tax reform bill on Thursday, November 2, the Tax Cuts and Jobs Act (“Act”). As promised by Republican

Get Ready for Critical Audit Matters

On Monday, October 23, the SEC accepted the Public Company Oversight Board’s new standard for enhanced audit reports. Previously approved by the

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
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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

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.
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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
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