SAS 145 requires auditors to “stand-back” and assess material transactions, accounts, and disclosures that haven’t been deemed as significant.
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Accounting for investment properties under IFRS (IAS 40)
In this episode of GAAP Chats, we discuss the practice of earnings management and how it can get companies into trouble with the SEC!
This Old School-themed blog post discusses frequently identified Part I.A audit deficiencies noted in PCAOB inspection reports.
In Episode #15 of GAAP Chats we discuss what lessons CPAs can learn from news stories surrounding Donald Trump and Clarence Thomas.
IFRS doesn’t have a specific standard for the sale or disposal of a business. This post discusses the accounting under IFRS.
A post-webinar Q&A document related to our Get Ready for PCAOB Inspections and Peer Reviews webinar we co-presented with ADIGEO Consulting on April 25, 2023.
In Episode #14 of GAAP Chats, hosts Chris Brundrett and Bob Laffler provide listeners with insight into the latest developments in IFRS.
The PCAOB released its Spotlight: Staff Priorities for 2023 Inspections. Here’s our five key takeaways to help improve audit quality.
In Episode #13 of GAAP Chats we provide listeners with an update on recent topics and the latest developments in U.S. GAAP.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics