by Jon Hunt | Oct 21, 2025 | News & Insights
What is happening Auditors are elevating procedures over the statement of cash flows (SoCF) and related disclosures, with heightened attention on classification judgments, completeness of noncash investing/financing (NCI&F) disclosures, restricted cash...
by Jon Hunt | Oct 13, 2025 | News & Insights, Uncategorized
The following outlines each of the SEC’s current comment letter focus areas, with a brief explanation of why they matter in today’s environment. These summaries highlight both the long-standing topics that remain consistent year after year and the emerging issues...
by Jon Hunt | Sep 26, 2025 | News & Insights
Accounting Standards Update (ASU) 2023-09, Improvements to Income Tax Disclosures (ASU 2023-09) creates additional disclosure requirements to address stakeholder requests for more information regarding income tax considerations in an entity’s worldwide operations. ...
by Jon Hunt | Sep 15, 2025 | News & Insights, Thought Leadership
Key Highlights for Finance Function Auditors and regulators are raising the bar on disclosure quality. From MD&A cause-and-effect analysis to non-GAAP prominence, new FASB requirements income taxes, disclosure hot spots are squarely in the spotlight. PCAOB...
