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FERF/Greenlight ICFR Tracker- Q1 2020

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Financial Reporting and Regulatory Update

The quarterly Financial Reporting and Regulatory Update is prepared by the Financial Education & Research Foundation (FERF) in collaboration with Crowe LLP, highlighting pronouncements from the U.S. SEC, FASB, PCAOB, and other regulators and standard-setters. Each update includes ASU Effective Date Checklists for Public and Non-Public Business Entities.

Second Quarter 2018

Privacy on Steroids: Why U.S. Financial Executives Still Need to Focus on GDPR

A Q&A With Pam Hrubey of Crowe LLP

Pam Hrubey

Pam Hrubey is a managing director in the Crowe risk practice with more than 28 years of life sciences experience including focus on clinical development, discovery research, global privacy and data protection, ethics and compliance program development and assessment, and enterprise risk management.

Financial Reporting & Regulatory Update, Second Quarter 2018

During the second quarter of the 2018 calendar year, the Financial Accounting Standards Board (FASB) proposed guidance on collaboration arrangements primarily affecting biotech companies and on the definition of collections for not-for-profit entities. Also, it issued final standards to remove obsolete guidance affecting primarily banks, to clarify guidance on contributions for not-for-profit entities, and to improve nonemployee share-based payment accounting.

The focus of the Securities and Exchange Commission (SEC) was on a variety of topics, including the financial reporting process, new accounting standards, non-GAAP measures, tax reform, and auditor independence.

The Public Company Accounting Oversight Board (PCAOB), with its entirely new board in place, is in the midst of evaluating its strategic plan for 2019 and hosted the new board’s first Standing Advisory Group (SAG) meeting of 2018.

This publication covers these highlights from the quarter and more from the Center for Audit Quality (CAQ), the American Institute of CPAs (AICPA), and others.