All SEC articles – Page 73
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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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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.
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Article
CPAs will get new marching orders on spotting illegal acts
A professional accounting committee has opened a can of worms with a proposal regarding how accountants should respond when they stumble upon illegal activity.
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Article
How a pair of SEC rules might survive deregulation
There has been plenty of tough talk of deregulation in the Trump administration, but a few rules appear too valuable to repeal or roll back.
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Article
Getting ready for SEC cyber-security tests
The SEC is testing investment firms for cyber-security readiness. Preparing for it is a marathon, not a sprint.
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Blog
Auditors get notice to scrutinize SAB 74 disclosures
Auditors have been notified to be alert to whether corporate SAB 74 disclosures about pending new accounting standards are adequate.
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Blog
Half of Fortune 500 still non-committal on new revenue rules
More than one-fourth of Fortune 500 filers still had not figured out how they will be affected by new revenue recognition rules as of April and May.
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Blog
Investors reward readable disclosures, study finds
It turns out investors really do value and reward plain-English disclosures, according to an emerging academic study.
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ArticleValuation specialists rise to financial reporting challenge
Companies can expect some shift in how valuation specialists produce and document valuations underpinning financial statement assertions.
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Blog
Deloitte analysis shows slow move to new revenue rules
An analysis of Fortune 1000 disclosures provides more disturbing evidence that companies are making only sluggish progress in implementing new revenue recognition accounting.
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Article
Have you vetted fraud risk under new revenue standard?
The risk of fraud in revenue recognition is growing as companies’ sluggish adoption of new rules creates fresh opportunities for would-be perpetrators.
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Blog
FASB asks for ideas to make GAAP Taxonomy easier to use
Companies that have struggled with navigating the U.S. GAAP Taxonomy to complete their XBRL filings will want to weigh in on the effort to make it more useable.
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ArticleTechnical conclusions taking shape in revenue recognition
Technical consensus is starting to gel in certain aspects of the new revenue recognition accounting requirements, but the answers are not black and white.
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ArticlePeter Driscoll: The risk detective
Under Peter Driscoll’s lead, the SEC Office of Compliance Inspections and Examinations uses a risk-based approach to fulfill its mission to promote compliance with U.S. securities laws.
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Blog
New revenue rule immaterial? Don't overlook disclosure, SEC says
The SEC is warning companies that say adopting new revenue rules will be immaterial to financials: Be sure that includes consideration of disclosures.
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Blog
SEC awards $500K to whistleblower
The SEC today awarded a whistleblower more than $500,000 for reporting information that prompted an investigation into misconduct that resulted in an enforcement action. It is the second whistleblower award announced by the SEC in the past week.
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Blog
Former Magyar Telekom executives settle FCPA case
Two former executives at Hungarian-based telecommunications company Magyar Telekom agreed to pay financial penalties and accept officer-and-director bars to settle a previously filed SEC case alleging violations of the Foreign Corrupt Practices Act.
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Blog
A farewell to Kara Brockmeyer but her legacy continues
The SEC bids a fond farewell to the head of its Foreign Corrupt Practices Act unit. Tom Fox looks back at Kara Brockmeyer’s illustrious career with the Commission.
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Blog
Top accountant provides blueprint for effective audit committees
From education to composition, the SEC's top accountant recently gave audit committees a primer on everything it takes to be effective in the job these days.