Financial Reporting


The SEC launched a program that enables registered securities issuers to voluntarily furnish XBRL-formatted data as part of filings they are required to make through the SEC’s electronic data-gathering, analysis and retrieval (EDGAR) system. The commission established the program to help itself and issuers determine the extent to which XBRL can improve the accuracy of information and help streamline its flow through their organizations. Details on the program are available at www.sec.gov/spotlight/xbrl.htm .

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Getting leases in line

ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.