Jan 29, 2021 | Center for Public Company Excellence, CFO Essentials, Public & Investor Backed
By Cindy Wiseman On October 29, 2020, the Public Company Accounting Oversight Board (PCAOB) released an interim analysis report and two accompanying white papers providing the PCAOB’s perspective on the initial impact of critical audit matter (CAM) requirements and...
Oct 7, 2019 | CFO Essentials, Revenue Recognition
Financial statements were once primarily based on historical costs. However, under certain circumstances, fair value accounting is the reporting standard required by the Financial Accounting Standards Board (FASB). Fair value is defined as “the price that would...
Apr 15, 2019 | Audit, Center for Public Company Excellence, CFO Essentials, Public & Investor Backed
Written by: Elberta Nizzoli, Partner, SingerLewak In February 2018, the SEC issued Interpretive Release No. 33-1049 (Commission Statement and Guidance on Public Company Cybersecurity Disclosures), which provides interpretive guidance on disclosure requirements under...
Feb 28, 2019 | Center for Public Company Excellence, CFO Essentials, Emerging Companies, Entrepreneur & Family Owned Businesses, Public & Investor Backed
The Financial Accounting Standards Board (FASB) issued a major change to the lease accounting rules, ASC Topic 842 (“Topic 842”), to increase transparency and comparability among entities by recognizing lease assets and lease liabilities on the balance sheet and...
Nov 5, 2018 | Audit, CFO Essentials
Author: Frances Franco, CPA, CFF, CVA : SingerLewak LLP Financial statements were once based primarily on historical costs. However, under certain circumstances, fair value accounting is the reporting standard. The objective of a fair value measurement is to estimate...
