Accounting standards

A lawyer questions whether expanded regulatory enforcement powers will lead to better-quality audits.

Sustaining post-day two compliance requires a rigorous focus on optimizing processes for ongoing management of lease accounting data and entries.

The Task Force on Climate-related Financial Disclosures is seeing more than half of companies issuing at least a handful of the disclosures it recommends.

The PCAOB released a report that found 42% of auditing firms got at least one quality control criticism related to engagement quality reviews.

"These findings are damning," Jon Holt, CEO of KPMG in the U.K., said. "It is clear to me that our audit work on Carillion was very bad."

The changes aim to make the ESG rules more relevant to a global audience.

Whether a qualified, disclaimer or adverse opinion is given depends on the nature and scale of the problem, and some states had lots of problems.

The board is incorporating some of the commission's disclosure requirements into its Accounting Standards Codification.

The international public-sector accounting board released its proposed consultation paper for its strategy and work program over the next five years.

With a vast array of options available, selecting the right software can be overwhelming.