Accounting and reporting
Will Brexit, Trump affect global accounting standards?
Political decisions that may affect cross-border business policies in the US and the UK have so far had no effect on international accounting standards, Hans Hoogervorst said.SEC names Bricker chief accountant
Wesley Bricker, CPA, a former PwC partner, was named the US Securities and Exchange Commission’s chief accountant.White to leave SEC chair post in January
Mary Jo White plans to depart her position as the US Securities and Exchange Commission chair in January, when Barack Obama’s second term as president ends.What’s more important: Technical ability or soft skills?
CFOs like to hire staff-level people who possess both technical ability and soft skills. But if finance leaders have to choose between the two, they have a clear-cut favorite for staff-level employees.How not-for-profits can stay strong amid uncertainty
Finance leaders offer suggestions for staying strong in these challenging times.The 10 least secretive emerging market multinationals
Transparency in financial reporting is a key component of robust and accountable governance, especially in emerging markets where corruption scandals have harmed multinationals battling slowing economic growth.New credit loss standard manageable for US banks, Fitch says
US banks’ reserving practices will be affected by the US Financial Accounting Standards Board’s new standard on accounting for credit losses, but the effective date gives banks adequate time for a manageable implementation.How to tackle implementation of multiple high-profile accounting standards
New high-profile accounting standards for revenue recognition, leases and expected credit losses have companies facing a heavy implementation burden. Here are tips that could ease the stress and make implementation smoother.SEC proposes updating disclosure requirements
The SEC voted to propose amendments intended to eliminate redundant, overlapping, outdated, or superseded disclosure requirements.5 tips for implementing FASB’s credit loss standard
Gathering data to fill gaps and taking advantage of previous work will be two key actions as companies begin to implement the FASB’s new expected credit loss standard.How audit committees can evaluate non-GAAP measures
Audit committees can evaluate and better understand a company’s use of non-GAAP measures by asking the right questions of management.New FASB standard requires earlier reporting of credit losses
Financial statement preparers will be required to report credit losses on loans and other financial instruments in a more timely fashion under a new standard issued by the US Financial Accounting Standards Board.Lease accounting implementation a challenge for preparers
Companies are encountering challenges with new lease accounting standards in a process few expect to be easy, according to a recent Deloitte survey.Revenue standard causes concern about compensation arrangements
Compensation arrangements are emerging as a big concern for companies as they implement the new revenue recognition standard.Annual reports paint incomplete picture of opportunity and risk
New research shows that 30% of FTSE 100 annual reports withhold relevant workforce-related information and, consequently, provide investors with an inaccurate view of opportunity and risk.What analysts want from financial reports
Equity analysts want to see more information about a company’s brand and other intangible assets in their financial reports.FASB proposes more clarifications to revenue standard
Clarifications on guidance for contract costs, and preproduction costs related to long-term supply arrangements are included in the proposal.FASB makes additional revenue recognition clarifications
The US Financial Accounting Standards Board (FASB) issued a third round of clarifications to its revenue recognition standard, focusing on narrow-scope changes and practical expedients.
SEC seeking input on disclosure effectiveness
The US Securities and Exchange Commission (SEC), in its continuing efforts to improve the effectiveness of disclosures in companies’ financial statements.- Previous 10 Results
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