March 2, 2018
 

Public Policy and Technical Alert, February 2018

                         


Alert

Public Policy and Technical Alert, February 2018

Friday, March 2, 2018

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As part of the Center for Audit Quality’s ongoing effort to keep members and stakeholders informed on significant public policy and accounting matters, we are pleased to offer the Public Policy and Technical Alert (PPTA). Each month, the PPTA highlights and examines the regulatory, standard-setting, legislative, and broader financial reporting developments impacting the public company audit profession. Please note that the PPTA is intended as general information and should not be relied upon as being definitive or all-inclusive. The CAQ encourages member firms to refer to the rules, standards, guidance, and other resources in their entirety at the hyperlinks provided below. All entities should carefully evaluate which requirements apply to their respective organizations.

In This Issue:

PCAOB

  • PCAOB Board Member Brown sworn in

SEC

  • SEC adopts statement and interpretive guidance on public company cybersecurity disclosures
  • Moffatt named Chief Accountant in Corporation Finance
  • SEC’s OCIE announces 2018 examination priorities

FASB

  • FASB issues ASU on income tax accounting related to the Tax Cuts and Jobs Act
  • FASB proposes update to list of permissible U.S. benchmark interest rates for hedge accounting
  • FASB issues technical corrections to financial instruments standard

International

  • IASB issues narrow-scope amendments to pension accounting

CAQ

  • CAQ’s Ide: ‘Accountants must help companies fight systemic cyber risks’
  • CAQ issues new ‘Profession in Focus’ video

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