Officials from the Public Company Accounting Oversight Board and the Financial Accounting Standards Board discussed their work on upcoming auditing and accounting standards as they adjust to changing ...
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Two Boards Oversee Public Companies’ Accounting. Why Is One’s Independence More at Risk?
Company executives know they have to follow U.S. accounting rules set by one board while their auditors must obey regulations from another. They may not appreciate the different political pressures ...
During a discussion of disclosures for board leadership structure and risk oversight at the AICPA & CIMA Conference on Current SEC and PCAOB Developments, Cicely LaMothe, CPA, called out a pattern her ...
(Left to right) Baruch College professor Norman Strauss, PCAOB chair Erica Williams and Marc Siegel of Metrix Advisory at Baruch College's 23rd Annual Financial Reporting Conference Public Company ...
The age-old tension between investors who use financial statements and the companies that prepare them surfaced in responses to FASB’s recent agenda consultation. When FASB requested comments as it ...
WASHINGTON (Reuters) - The chairman of the U.S. audit watchdog agency said on Friday it had no plans to issue further guidance on new market-to-market accounting rules even though the business ...
WASHINGTON (Reuters) - U.S. auditors can view the mark-to-market accounting guidance approved on Thursday as the extra assurance they need to let banks paint a more rosy picture of their financial ...
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