All SEC articles – Page 66
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Blog
SEC relieves year-end tax reform reporting crisis
With tax reform signed into law, the SEC has issued guidance explaining its expectations with respect to the related financial reporting requirements.
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Article
Tax reform produces tax scramble for public companies
With tax reform a reality, public companies are facing new planning opportunities and new provision and reporting obligations that create a mountain of transition work.
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Blog
Could companies get relief from tax reform year-end reporting?
With tax reform nearly law, the focus for public companies is shifting to whether companies might get some relief from enormous year-end reporting burdens.
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Blog
Compliance and employment separation
Before beginning any layoffs, it is essential that the compliance practitioner work with the legal department and HR function to make certain employment separation documents are in compliance with SEC rules.
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Article
FOR: SEC political disclosure rule
To help companies manage risk, the Securities and Exchange Commission should mandate what smart organizations are already doing: disclosing political contributions.
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Article
AGAINST: Wrong tactic and agency
Requiring public companies to disclose their political contributions is a solution in search of a problem, especially given how little corporate money actually goes into elections.
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Article
Lease accounting relief will ease adoption—but only a little
With work winding down to get ready for the massive shift in how to recognize revenue, the next major accounting change exercise still awaits—lease accounting.
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Blog
SEC appoints all new board to lead PCAOB in 2018
The SEC is cleaning house at the Public Company Accounting Oversight Board, appointing five new board members to take over the reins beginning in January.
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Article
Time runs out on getting ready for new revenue recognition
With little time remaining to prepare for a wholesale change to revenue recognition, accounting leaders share some final insights to help companies wrap it up.
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Blog
SEC, ICO scams, and Bitcoin
This week: Bitcoin shows no signs of stopping as it hits more records, the SEC makes first moves against ICO scams, and a Brazillian mayor tries to govern via WhatsApp.
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Blog
SEC says it will respect well-reasoned revenue judgments
The SEC has signaled it doesn’t plan to pick apart the many detailed judgments they must exercise as they follow new revenue recognition rules beginning next year.
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Blog
Auditors get guidance on altering audit report
Auditors have some new guidance from the PCAOB about how to begin revising their audit reports to reflect new requirements that take effect this year-end.
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Blog
SEC halts initial coin offering, calling it fraud
Companies can expect no new guidance from the SEC anytime soon on digital currencies, but they can expect its enforcement arm to act if it sees indications of fraud.
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Article
Companies advised to stay alert to non-GAAP issues
The regulatory furor over non-GAAP reporting may be diminishing, but the need for continued corporate vigilance on proper use of non-GAAP measures is not.
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Blog
SEC hones in on non-GAAP in 2016 comment letters
The SEC focused its comment letters in 2016 on non-GAAP reporting more than any other topic, surpassing even MD&A, the perennial favorite area of focus.
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Article
Audit technology pushes companies to get data in order
To stay in step with audit technology, companies need to start thinking hard about their own technological capabilities to stand up to the audit process.
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Blog
SEC comments on leasing expected this year-end
If history is any indicator, companies can expect the SEC to begin scrutinizing disclosures about the pending new lease accounting requirements at this year-end.
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Blog
PCAOB reduces budget, accounting support fee for 2018
The PCAOB is reducing its budget in 2018, along with the accounting support fee companies must pay to fund the board’s audit regulatory activities.
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Article
SEC, UPS, and the MLB
Title: SEC, UPS, and the MLBThis week, the SEC comes under fire for whistleblower complaints, UPS joins the blockchain bandwagon, and two individuals connected to the MLB are convicted of smuggling.
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Blog
SEC makes an example of Alere
A recent enforcement action against a medical manufacturer for revenue recognition failures and bribery illustrates some interesting new enforcement trends for the SEC.