AICPA SEC and PCAOB Conference Highlights Representatives from Accounting Research Manager are attending the annual “AICPA Conference on Current SEC and PCAOB Developments.” This conference is…
In August 2018, the SEC adopted amendments to certain disclosure requirements that have become duplicative, overlapping, or outdated in light of other SEC disclosure requirements, U.S.…
SEC Chairman Jay Clayton issued a statement clarifying the authority given to SEC staff views vs. the official rules and regulations issued by the SEC.…
The FASB has issued ASU No. 2018-14, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans, that applies…
The SEC announced that it has voted to adopt amendments to certain disclosure requirements that have become duplicative, overlapping, or outdated in light of other…
The staff in the SEC’s Division of Corporation Finance has updated its Compliance and Disclosure Interpretation (C&DI), Non-GAAP Financial Measures. This C&DI provides staff interpretations…
The SEC unanimously approved a statement and interpretive guidance to assist public companies in preparing disclosures about cybersecurity risks and incidents. SEC Chairman Jay Clayton…