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Comment Letters Surrounding New Revenue Recognition Standard Reveal Issues

Public energy companies are now one year in on their implementation of ASC 606, Revenue From Contracts With Customers, the revenue recognition guidance ... read more >

What is the SEC Looking For in Your Internal Control Environment?

This Article was co-written by Nicole Saldamarco At the recent AICPA year-end conference, SEC staff members indicated that they will be looking more closely ... read more >

PCAOB Amends Standards for the Use of Specialists

This article was co-written by Jonathan Grim. In response to more estimates used in financial reporting and the increased use of specialists who determine ... read more >

Checking in on the PCAOB in a Time of Transition

The Public Company Accounting Oversight Board (PCOAB) has experienced a transformation in recent months, including the appointment of a new chairman and ... read more >

SEC Expands the Scope of Smaller Public Companies That Qualify for Scaled Disclosures

On June 28, 2018, the Securities and Exchange Commission (SEC) adopted an amendment that expands the scope of the definition of Smaller Reporting Companies ... read more >

SEC Approves Final and Proposed Rules in Latest Open Meeting

Staying busy this summer, the SEC on June 28, 2018 they voted to approve five final rules and proposals that represent significant progress on many of ... read more >

What Can Be Learned From Early Adopters of ASC 606?

Public companies were required to adopt the new revenue recognition standards by January 1, 2018, while private companies have an extra year (January 1, ... read more >

SEC Issues Guidance on Disclosure of Cybersecurity Risks and Incidents

The Securities and Exchange Commission (SEC) issued interpretive Release No. 33-10459 Commission Statement and Guidance on Public Company Cybersecurity ... read more >