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Audit & Accounting

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November 4, 2020

Key SEC disclosure changes in 2020

By Andrea Orr

The commission has been busy helping public companies report the impact of COVID-19.

Election 2020: The waiting game

As the nation awaits the final election results, stay up the date with Accounting Today's coverage throughout the week.

Our coverage

Coronavirus exposes internal auditors to new risks

By Michael Cohn 3 min read

Internal auditors are facing risks during the COVID-19 pandemic in business continuity, crisis management, cybersecurity and other areas, according to a new report.

FASB issues guidance on debt restructurings and modifications

By Michael Cohn 1 min read

The Financial Accounting Standards Board has released a staff educational paper offering an overview of the accounting guidance for debt restructurings and modifications.

Major investments from auditors smoothed CAMs launch

By Daniel Hood 2 min read

Investor awareness of critical audit matters is “still developing,” though, according to the PCAOB's interim analysis.

FASB proposes to clarify scope of reference rate reform guidance

By Danielle Lee 2 min read

The update addresses the Reference Rate Reform ASU issued by the Financial Accounting Standards Board in March.