- The SEC’s enforcement arm has yet to bring a case against a public company over cybersecurity disclosures, but that may change, according to Enforcement Division Co-Director Stephanie Avakian. In remarks in Washington, Avakian laid out the vision for the division’s new unit aimed at countering growing cyber threats.
- Baker Tilly comments tot he Financial Accounting Standards Board on Topic 958 proposed changes to accounting guidance for contributions received and made.
- A working group of the PCAOB’s Investor Advisory Group recommended that the board to resume development of a formal set of audit quality indicators. Investors believe the indicators could be a useful tool when evaluating the quality of the work audit firms perform and the financial statements their clients produce.
- Employee benefit plan specialists have a robust conversation discussing fiduciary types, the current regulatory environment and the evolving benefit plan landscape.
- The FASB in the past month has received letters from four groups asking the board to scale back or clarify aspects of its much-watched lease accounting standard. The board plans to debate these questions by early December and consider whether to amend the standard, which goes into effect for public companies in 2019.
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