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Companies that elect to defer or suspend FASB rules for credit losses or troubled debt restructurings in accordance with the CARES Act will not be found in violation of GAAP.
The Securities and Exchange Commission announced that it has extended coronavirus-related filing relief provided to public companies, funds and investment advisers.
The SEC issued amendments that exempt smaller reporting companies with less than $100 million in revenue from the requirement to obtain attestation of their internal control over financial reporting from an outside auditor.
The SEC said public companies that have trouble meeting filing obligations because of the coronavirus outbreak may qualify for regulatory relief under certain conditions.
The SEC voted to propose amendments that would simplify disclosure requirements and issued guidance on key performance indicators and metrics in MD&A.
All issuers will be allowed to 'test the waters.'
The SEC is considering expanding opportunities for nonaccredited investors. That means more investors may be relying on private-equity fund valuations and auditors’ assessments of those valuations.
The SEC issued new rules for testing the waters on IPOs and modernizing regulation of ETFs. It also proposed amendments to enhance protections for investors.
Commission also proposes changes for disclosures on acquisitions and disposals.
The SEC voted to propose reducing the number of public companies required to obtain an attestation of their internal control over financial reporting from an independent auditor.
The SEC proposed rules changes designed to make disclosures less costly for acquisitions and disposals of businesses while preserving valuable information for investors.
The AICPA Financial Reporting Executive Committee has published a working draft of an illustrative note to financial statements of SEC-registered broker-dealers.
The taxonomies contain updates necessary for meeting GAAP and SEC requirements in financial reporting.
The new concept of “individually tailored” accounting disclosures has been a challenge for accountants and auditors.
The change corrects a 2013 error.
The Securities and Exchange Commission proposed an amendment that would correct an error published in 2013 in the exemption provisions in the broker-dealer annual reporting rule.
The commission also changed the scaled disclosure requirements threshold and addressed several other issues.
Some say focusing too intently on quarterly reports causes companies to neglect the long-term goals that should be more of an emphasis.
Draft strategic plan focuses on commission's need to react to new investing technologies.
The SEC raised a disclosure threshold and sought public comment on other ways to modernize its rules for employee stock compensation.
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Keeping you informed and prepared amid the coronavirus outbreakWe’re gathering the latest news stories along with relevant columns, tips, podcasts, and videos on this page, along with curated items from our archives to help with uncertainty and disruption.
VIDEO
Excel walk-through: SparklinesWant to liven up your spreadsheets with some color and graphical elements? Kelly L. Williams, CPA, Ph.D., shows how to use Excel sparklines, which illustrate data trends and patterns via small charts that fit in a single Excel cell.