CAQ Alert #2017-03 - SAB Topic 11.M - A Focus on Disclosures for New Accounting Standards

CAQ Alert #2017-03, SAB Topic 11.M – A Focus on Disclosures for New Accounting Standards, encourages CAQ members to focus on evaluating the adequacy of management’s disclosure of impending changes in accounting principles. The alert addresses requirements that registrants discuss, in their interim and annual SEC filings, the potential effects of recently issued accounting standards when adopted in a future period.