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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 ... read more >

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 ... read more >

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 ... read more >

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 ... read more >

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 ... read more >

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 ... read more >

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. ... read more >

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 ... read more >

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 ... read more >