AICPA SEC and PCAOB Conference Highlights
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…
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AICPA SEC and PCAOB Conference Highlights
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…
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Effective Date Set for SEC Amendments to Simplify and Update Disclosure Requirements
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2018, the SEC adopted amendments to certain disclosure requirements that have become duplicative, overlapping, or outdated in light of other SEC disclosure requirements, U.S.…
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SEC Chairman Cautions on the Authority Given SEC Staff Views
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.…
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Senate Confirms Roisman as SEC Commissioner
The U.S. Senate confirmed Elad L. Roisman as SEC Commissioner for a term expiring June 5, 2023. Roisman is an attorney and previously worked as…
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FASB Amends Disclosure Requirements for Defined Benefit Plans.
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…
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SEC Adopts Amendments to Simplify and Update Disclosure Requirements
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that it has voted to adopt amendments to certain disclosure requirements that have become duplicative, overlapping, or outdated in light of other…
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SEC Expands Smaller Reporting Company Definition; Approves Other Matters
At an open meeting held today, the SEC expanded the definition of a “smaller reporting company.” The SEC also voted on several other issues that are discussed…
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SEC Proposes Broker-Dealer Standards
The SEC voted to propose a package of rulemakings and interpretations designed to “enhance the quality and transparency of investors’ relationships with investment advisers and…
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SEC Staff Guidance on Non-GAAP Measures Updated
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…
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