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Tags archive: Financial Reporting

Home /Tag: Financial Reporting
Feature Articles

Financial Instruments – Where Are We?

By  Norman Strauss, Mark LaMonte, Susan Cosper, Kirk Silva and Robert Uhl

July 2016 0

The fourth panel of the 15th Annual Financial Reporting Conference assessed the status of recognition and impairment of financial instruments in light of FASB's new…

Feature Articles

Transforming the PCAOB’s Agenda

Keynote Address

By  Jeanette Franzel, CPA, CFA, CGFM, CIA

July 2016 0

Reliable financial reporting and high quality auditing is very important; it's critical to investor protection, critical to trust in our system, and critical to the…

Feature Articles

Making Financial Reporting More Responsive to Users’ Needs

Highlights from the 15th Annual Baruch College Financial Reporting Conference

By  CPAJ Staff

July 2016 0

Every year, Baruch College's Annual Financial Reporting Conference brings together leading representatives of the regulatory, standards setting, and user communities. The 15th conference, held on…

July 2016 Issue

In this Issue: July 2016

By  CPAJ Staff

July 2016 0

This issue features our annual coverage of Baruch College's Financial Reporting Conference. We have published the highlights of the conference for several years now to…

News & Views

SEC | The Audit Committee Financial Expert

A Closer Look at What That Means

By  Allan B. Afterman, PhD, CPA

June 2016 0

In 2003, the SEC adopted rules implementing section 407 of the Sarbanes-Oxley Act of 2002 (SOX), requiring a public company to disclose whether at least…

News & Views

Why Accountants Should Care about Non-GAAP Financial Metrics

By  Thomas Selling, PhD, CPA and Gregory Sommers, PhD, CPA

June 2016 0

“We're actually confusing people more than we were helping people understand what's going on in the business.” — Gregory Hayes, CEO of United Technologies, explaining…

Columns

SEC | The Tale of Internal Control over Financial Reporting and the SEC’s “Broken Windows” Policy

By  Allan B. Afterman, PhD, CPA

May 2016 0

In mid-2013, the SEC established the Financial Reporting and Audit Task Force, which in part was formed to spearhead the Division of Enforcement's efforts to…

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