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Searching Content indexed under Accounting Standards by Morrison & Foerster LLP ordered by Published Date Descending.
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1
FAQs About Non-GAAP Financial Measures for REITs
The use of non-GAAP financial measures is nearly ubiquitous for U.S. public companies. According to Audit Analytics
United States
16 Jul 2019
2
SEC Section 21(A) Report Focuses On Cyber Threats And Internal Accounting Controls
The Securities and Exchange Commission's October 16, 2018 Section 21(a) report focusing on public companies victimized by cyber-related attacks underscores the importance of devising and implementing proper internal...
United States
5 Nov 2018
3
SEC Updates Financial Reporting Manual (Again)
On December 1, 2017, the SEC's Division of Corporation Finance updated its Financial Reporting Manual for the following changes...
United States
13 Dec 2017
4
Survey Released On Active Investors And Reliance On Non-GAAP Reporting
On October 16, 2017, Clermont Partners released a survey on the reliance of active investors on non-GAAP versus GAAP reporting, intangible assets and non-financial metrics.
United States
13 Nov 2017
5
Non-GAAP Explained
The use of non-GAAP financial measures by US public companies continues to attract scrutiny.
United States
2 Nov 2017
6
Auditor Independence No-Action Relief Extended
Rule 3520 adopted by the Public Company Accounting Oversight Board (PCAOB) requires an auditing firm and its associated persons to be independent of their audit clients.
United States
2 Oct 2017
7
Office Of The Investor Advocate Addresses FASB's Proposal To Remove Definition Of Materiality
On August 22, 2017, Stephen Deane, CFA, Investor Engagement Advisor, Office of the Investor Advocate, gave a speech addressing two proposed updates issued by FASB in 2015 (one that would apply to GAAP...
United States
5 Sep 2017
8
SEC Chief Accountant Gives Speech On Credible Financial Reporting In The Capital Markets
On June 8, 2017, SEC Chief Accountant Wesley Bricker gave a speech titled "Advancing the Role of Credible Financial Reporting in the Capital Markets" at the 36th Annual SEC and Financial Reporting...
United States
4 Jul 2017
9
PCAOB White Paper On Emerging Growth Companies
In March 2017, the Public Company Accounting Oversight Board, or PCAOB, released a white paper detailing certain characteristics and trends of emerging growth companies...
United States
28 Apr 2017
10
Practice Pointers: Anticipating And Addressing SEC Comments On Non-GAAP Financial Measures
The use of non-GAAP financial measures by public companies continues to be an area of growing concern for the Securities and Exchange Commission ("SEC").
United States
6 Mar 2017
11
Global Accounting Standards
The Chair of the Securities and Exchange Commission Mary Jo White recently commented on the significance of high-quality accounting standards.
United States
12 Jan 2017
12
Investor Advocate Priorities
Recently, the SEC's Investor Advocate released a report regarding the Office's areas of focus for fiscal year 2017.
United States
19 Jul 2016
13
SEC Issues New C&DIs On The Use Of Non-GAAP Financial Measures
Certain adjustments, although not explicitly prohibited, may violate Rule 100(b) of Regulation G because they cause the presentation of the non-GAAP measure to be misleading.
United States
26 May 2016
14
SEC Approves PCAOB's Proposed Rules On Audit Engagement Partners; PCAOB Re-Proposes Auditing Standard To Increase Transparency In Audit Reports
On May 9, 2016, the Securities and Exchange Commission issued an order approving the proposal of the Public Company Accounting Oversight Board to adopt new rules...
United States
24 May 2016
15
SEC's Continued Concern With The Use Of Non-GAAP Financial Measures
On May 5, 2016, SEC Deputy Chief Accountant Wesley Bricker and the SEC Division of Corporation Finance's Chief Accountant Mark Kronforst spoke at the 2016 Baruch College Financial Reporting Conference.
United States
20 May 2016
16
Half-Hearted Relief For Munis: The Fed Adopts A Final Rule To Include Certain Municipal Securities As HQLAs Under The LCR Rule
On March 31, 2016, the Board of Governors of the Federal Reserve System adopted a final rule to amend the Federal Reserve's Liquidity Coverage...
United States
14 Apr 2016
17
Structured Thoughts: Volume 7, Issue 4 - March 31, 2016
In February 2016, the FDIC released proposed rules that were designed to facilitate the payment of insured deposits when large insured banks fail.
United States
11 Apr 2016
18
Recent SEC Warnings Regarding The Use Of Non-GAAP Financial Measures
In recent speeches, SEC Chair Mary Jo White and Chief Accountant James Schnurr have addressed the SEC's growing concern regarding the use of non-GAAP measures in financial reporting.
United States
6 Apr 2016
19
Investor Advisory Committee Meeting - December 2015
The SEC announced that the next meeting of the Investor Advisory Committee will be held on January 21, 2016.
United States
5 Jan 2016
20
A Spotlight On Benefit Corporations
There are not currently any separate or additional SEC disclosure or other requirements applicable solely to benefit corporations or similar impact-driven companies.
United States
10 Nov 2015
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