The significant changes in revenue recognition include ones that need to be made in accounting for performance bonuses and licenses.
GWU business school students propose ways to highlight changing risk factors, among other recommendations for annual reports.
The impact of PCAOB inspections contributed to the rising cost of public-company audits, finds an FEI study.
The PCAOB appears to be backing away from requiring engagement partners be identified in an audit client's annual report.
Audit deficiencies attributable to fair-value measurement are increasingly related to business combinations as opposed to financial instruments.
FASB member Marc Siegel tells why the board is revisiting the cash-flow statement.
FASB is working to provide specific guidance to corporations on how to report restricted cash.
The PCAOB alerts auditors that they still have a responsibility to independently evaluate whether a company is a going concern.
A Stanford professor argues that the less that investors use fair value accounting to value companies, the better.
"Restrospective adopters" of the new revenue recognition accounting standard won't have to present five years of restated revenue figures, the SEC…