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Searching Content indexed under Accounting Standards by Cooley LLP ordered by Published Date Descending.
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1
LIBOR Phase-Out: FASB To The Rescue (Sort Of)
You may recall that, for a while now, the SEC has been actively warning about risks associated with the LIBOR phase-out, which is expected to occur in 2021.
United States
23 Sep 2019
2
SEC's OCA Updates Auditor Independence FAQs
The SEC's Office of Chief Accountant has updated its FAQs regarding auditor independence. The new and revised questions relate to the general standard for independence
United States
19 Sep 2019
3
Borrower Defense To Repayment Rule 3.0
After announcing plans for a new rule last summer, the Department of Education has, unofficially, issued its long awaited new update to the borrower defense to repayment rule
United States
18 Sep 2019
4
Two SEC Commissioners: Is The Reg S-K Modernization Proposal Too Principles-Based? And Why No Climate Change Disclosure?
Yesterday, Commissioners Robert Jackson and Allison Lee published a joint statement to encourage public comment about two aspects of the proposal to modernize Reg S-K (see this PubCo post), released on August 8, about...
United States
30 Aug 2019
5
What Happened At The Meeting Of The SEC's Small Business Capital Formation Committee?
At yesterday's meeting of the SEC's Small Business Capital Formation Committee, the Committee discussed three topics: the SEC's Harmonization Concept Release
United States
19 Aug 2019
6
Secret Sauce, Sausages And Cookie Jars…
And the company's executives hyped the company's consistency.
United States
9 Aug 2019
7
What Happened At The Corp Fin Roundtable On Short-Termism?
Corp Fin has recently focused on the issue of corporate reporting and short-termism.
United States
24 Jul 2019
8
FASB Tentatively Decides On New Staggered Approach To Effective Dates For Major Standards
Sufficient information technology and expertise in developing and implementing new IT systems or system changes
United States
23 Jul 2019
9
SEC Staff Encourages Attention To LIBOR Transition
You may recall that, at the end of last year, SEC Chair Jay Clayton and Corp Fin Chief Accountant Kyle Moffatt were warning at various conferences about some of the risks the SEC was monitoring, among them the LIBOR phase-out, ...
United States
18 Jul 2019
10
Tips On CAMs At PLI panel
On the PLI panel, the new PCAOB auditing chief focused on the language of the new auditing standard.
United States
5 Jul 2019
11
FASB To Consider Delaying Required Adoption Dates Of New Standards For Some Companies
The possibility of staggering effective dates is expected to be considered by FASB in July.
United States
3 Jul 2019
12
Use Of Non-GAAP Financial Metrics Increases In Executive Comp—Will The SEC Increase Its Scrutiny?
As noted above, the SEC has increasingly called out some tailored accounting measures as potentially misleading.
United States
24 Jun 2019
13
SEC Modifies Auditor Independence Rule Regarding Lending Relationships With Audit Clients
The SEC has adopted final amendments to the auditor independence rules relating to lending relationships between the auditor and an audit client or certain shareholders of the audit client.
United States
24 Jun 2019
14
PCAOB Provides Guidance On CAMs
Coming soon to a financial statement near you: CAMs! Late this summer, in audit reports for large accelerated filers with June 30 fiscal year ends, auditors will begin to disclose "critical audit matters."
United States
17 Apr 2019
15
Help Is Here For Audit Committees—CAQ Offers Updated Auditor Assessment Tool
To fulfill their oversight responsibilities, audit committees typically evaluate the outside auditor at least annually to determine, in part, whether the auditor should be engaged for the subsequent fiscal year.
United States
5 Apr 2019
16
PCAOB To Engage In "Proactive Communications" With Audit Committees; Sample Questions For Audit Committees
In this PCAOB staff inspection brief, issued at the end of last week, the PCAOB discusses its new strategic plan, which includes conducting "an ongoing dialogue" with audit committee chairs when their companies' audits are subject to PCAOB inspection.
United States
21 Mar 2019
17
Companies Begin To Air LIBOR Phase-Out Risks/SOFR Volatility
LIBOR, the London Interbank Offered Rate, is calculated based on estimates submitted by banks of their own borrowing costs.
United States
7 Mar 2019
18
Audit Analytics Studies Long-Term Capital Market Consequences Of Restatements
In the first 30-day window after the date of the restated financials, the authors found no statistically significant abnormal returns.
United States
19 Feb 2019
19
When It Comes To ICFR, The SEC Will Not Tolerate If You Do Not Remediate
Now back to work, SEC Enforcement once again takes up the issue of internal control over financial reporting.
United States
5 Feb 2019
20
Year-End Reporting For ISOs And ESPPs
Note that copy A downloaded from this website should not be filed.
United States
25 Jan 2019
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