Winter Edition of CFGInsights

Welcome to the winter edition of CFGInsights.

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Perspectives: New Lease Guidance

The FASB and IASB issued a revised Leases exposure draft on May 16, 2013, which would mark a significant change to the current accounting for lease transactions.

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SEC Comment Letters: Current Hot Topics – December, 2013

As part of our series on current trends with SEC Reporting, CFGI analyzed over 100 comment letters made available by the SEC between April 1, 2013 and September 30, 2013.

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Trends in Material Weakness – December, 2013

In December of 2012, the PCAOB issued a report summarizing the findings from their review of the 2010 audits for eight registered accounting firms [1].

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The Future Is Already Here, and CFOs Need to Transform Finance to Survive

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Summer Edition of CFGInsights

Welcome to the Summer edition of CFGInsights.

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Trends in Material Weakness – June, 2013

A material weakness is when a control is missing, designed improperly, or not operating effectively such that a material error could exist in the financial statements.

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Perspectives: Using Qualitative Impairment Testing For Indefinite Lived Intangible Assets

ASU 2012-02 Intangibles-Goodwill and Other (Topic 350): Is there an opportunity to reduce testing and gain efficiencies in impairment testing? Testing Indefinite-Lived Intangible Assets for Impairment provides companies an opportunity to do just that.

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SEC Comment Letters – what are the current hot topics?

SEC COMMENT LETTERS Addressing SEC comment letters can be an arduous process.

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