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Enhancement of Broker-Dealer Regulatory Reporting Requirements
Since 2009, when the Securities Exchange Commission (SEC) began reviewing rules related to broker-dealers and safekeeping of investor assets, the industry ... read more >
OUR THOUGHTS ON:
U.S. Manufacturing Employment
As recently discovered in the Schneider Downs 2013 Manufacturers’ Economic Survey, U.S. manufacturers noted an increase in jobs in 2013, a trend ... read more >
PCAOB Re-Proposes Amendments to Related-Party and Significant Unusual Transaction Auditing Standards
The Public Company Accounting Oversight Board (PCAOB) has re-proposed new auditing standards regarding related-party transactions and significant unusual ... read more >
Auditors Communication with Public Company Audit Committees
In an effort to help protect the interest of public company investors, the Public Company Accounting Oversight Board (PCAOB) adopted Auditing Standard ... read more >
Ohio's New Oil and Gas Regulations
Ohio Governor John Kasich signed Senate Bill 315, which sets a new regulatory standard for hydraulic fracturing operators. Some of the major provisions ... read more >
Manufacturing Concerns of 2011
Over the past decade, manufacturing in the United States has been steadily declining, but the U.S. still has one of the world’s largest manufacturing economies. In an effort to control costs and remain competitive, many manufacturers moved production and/or jobs overseas or replaced manual labor with computerized equipment. As a result, manufacturing jobs in the U.S. declined more than 30% over the last ten years.... read more >
PCAOB Proposals Regarding Broker-Dealers and Their Auditors
In December 2010, the Public Company Accounting Oversight Board (PCAOB) issued proposed guidance that will affect both broker-dealers and their auditors. ... read more >
Proposed New Lease Accounting: A Joint Project between the FASB and the IASB
OBJECTIVE: To establish consistent principles for lessees and lessors to use when reporting information to financial statement users about the cash flows ... read more >
The PCAOB Survives Constitutionality Challenge
The Public Company Accounting Oversight Board (PCAOB) was created by the Sarbanes-Oxley Act of 2002. In February 2006, a lawsuit filed in the federal District ... read more >
Understanding and Controlling Manufacturing Costs
In the manufacturing industry, cost accounting is a fundamental requirement for achieving success. To be competitive and profitable, a manufacturer must understand and control the three basic elements of manufacturing costs – direct materials, direct labor and factory overhead.... read more >
