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Doug Morally

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SEC Extends Reporting Relief for Public Companies Impacted by COVID-19

In response to the global pandemic caused by COVID-19, the Securities and Exchange Commission (SEC) announced that it is again extending the filing period

SEC Issues Guidance on Disclosure of Cybersecurity Risks and Incidents

The Securities and Exchange Commission (SEC) issued interpretive Release No. 33-10459 Commission Statement and Guidance on Public Company Cybersecurity

Impact of NFP Reporting Model on Board-Designated Net Assets

In 2016, the Financial Accounting Standards Board (FASB) released Accounting Standards Update (ASU) 2016-14, Presentation of Financial Statements of Not-For-Profit

PCAOB Continues Its Efforts to Improve Transparency

On December 15, 2015, the Public Company Accounting Oversight Board (PCAOB) issued PCAOB Release No. 2015-008, Improving the Transparency of Audits: Rules

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Postcard from the AICPA SEC Conference - Part 3

Day two of the AICPA Conference on Current SEC and PCAOB Developments from Washington, DC continued with remarks from the chairs of the Financial Accounting

Postcard from the AICPA SEC Conference - Part I

Welcome to the AICPA Conference on Current SEC and PCAOB Developments from Washington, DC. This three-day conference kicked off with a welcome address
Audit, Retail
Doug Morally | 3.15.2016

Recognizing Breakage on Unredeemed Gift Cards

The Financial Accounting Standards Board (FASB) has finally closed the loop on accounting for breakage with the issuance of Accounting Standards Update

Spring Is FAST (Act) Approaching

As spring approaches, we all tend to think of longer days, warmer weather and …. potholes?? Admittedly, this past winter has been tame compared

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Highlights of the 2015 AICPA Conference on Current SEC and PCAOB Developments

The annual AICPA Conference on Current SEC and PCAOB Developments was held in Washington, D.C. last week, and included representatives of the Securities

Construction Spending Hits Seven-Year High

Construction spending in July 2015 improved to the highest level since May 2008, according to the U.S. Census Bureau of the Department of Commerce. Based

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