All Accounting & Auditing articles – Page 70
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Article
Banks wrangle models, data in early stages of CECL prep
As most public companies deal with revenue recognition and lease accounting changes coming in 2018 and 2019, the banking sector is trying to tame an even bigger beast.
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Blog
New study shows more audit committee disclosure
A recent study of Fortune 100 proxy materials shows audit committees continue to voluntarily explain their oversight of the external audit.
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Blog
La-Z-Boy appoints new chief accounting officer
Furniture company La-Z-Boy has appointed Lindsay Barnes as chief accounting officer. She replaces Margaret Mueller who has resigned.
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Blog
Audit tensions often precede control weaknesses, study says
If tensions are rising between a given company and its external auditor, there’s a greater chance the company will be reporting internal control weaknesses.
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Blog
KPMG, partner settle SEC audit failure allegations
The SEC has extracted a $6.2 million settlement from KPMG over charges that the firm and an engagement partner failed to properly audit valuations in 2011.
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Article
Four reasons companies are lagging in lease adoption, and how to get on track
Companies are slipping behind in implementing the new lease accounting standard, and the call for deferral in the effective date may be getting under way.
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Blog
SEC opens search for PCAOB members, including chair
New leadership will soon take over the helm of the PCAOB after SEC Chairman Jay Clayton opens a public search for as many as four board positions.
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Blog
FASB proposes new rules on contributions, grants
Companies may soon have some new instructions to follow in deciding how to account for various types of grants and contributions.
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Blog
FASB plans new expedient for lease accounting
The Financial Accounting Standards Board is preparing to propose a modification to the pending lease accounting standard to amend the transition guidance.
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Article
Cost guidance under new revenue rule is a minefield of issues
Digging deeper into challenges with the revenue standard, companies are traipsing a minefield in determining how to recognize costs tied to generating revenue.
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Blog
PCAOB disciplines PwC, Crowe Horwath affiliate
The PCAOB has disciplined PwC over a broker-dealer audit lapse and Crowe Horwath HK over an investigation involving a China-based company.
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Article
Will AI disrupt compliance and internal audit?
At a recent Compliance Week conference, experts discussed implementation and expectation for incorporating artificial intelligence into compliance programs.
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Blog
uniQure names chief accounting officer
Pharmaceutical company uniQure announced new executive appointments to its leadership team and nominations to its board of directors, including the promotion of Christian Klemt from global controller to chief accounting officer.
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Blog
Seaworld Entertainment names chief accounting officer
SeaWorld Entertainment, a theme park and entertainment company, has appointed Elizabeth Gulacsy as chief accounting officer.
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Blog
Investment Management Director David Grim to Leave SEC
David Grim, director of the Division of Investment Management at the Securities and Exchange Commission, will leave the agency in September after more than 20 years of public service.
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Blog
SEC may relieve certain entities from revenue, lease adoption dates
Big 4 firms say the SEC won’t object if certain “public business entities” adopt new revenue and leasing rules under private company effective dates.
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Blog
Pacific Drilling names new chief accounting officer
Pacific Drilling has promoted Richard Tatum, currently vice president and controller, to serve as senior vice president and chief accounting officer.
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Blog
Newest poll gives more evidence of heartburn over leasing
Half way from publication to adoption of new lease accounting rules, C-suite executives are worried about whether implementation will get done on time.
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ArticleCompanies clearly favor modified adoption of revenue rule
Investors would like to see full historic numbers under the new revenue rules, but companies clearly are planning to give them less. How will they bridge the gap?
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Blog
SEC seeks comment on PCAOB’s ‘critical audit matter’ rule
Companies with any lingering worries about the impending effects of a new audit report have one last opportunity to appeal for change.