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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 ... 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 >

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 ... read more >

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 ... read more >

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 ... read more >