Insight

Presentation reference library

Archive of discussion and analysis of Presentation positions and proposals.

New SEC staff C&DIs on pay vs performance disclosures

December 01, 2023

New C&DIs, plus some revisions, provide further guidance about the new disclosure requirements
SEC postpones share repurchase disclosure rules

December 01, 2023

SEC order postpones the effective date of the Share Repurchase Disclosure Modernization rule, pending further Commission action.
Handbook: Financial statement presentation

November 30, 2023

Latest edition: In-depth guide on presentation and disclosure requirements, plus considerations under SEC regulations.
Handbook: Accounting changes and error corrections

November 17, 2023

Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
Handbook: Equity method of accounting

November 14, 2023

Latest edition: We explain the equity method of accounting in detail, providing examples and analysis.
IFRS® Perspectives – September 2023

September 07, 2023

A collection of articles providing updates on IFRS® Accounting and Sustainability Standards for US companies.
FASB issues ASU for joint venture formations

August 14, 2023

The ASU requires a JV formation transaction to be measured at fair value.
FASB proposes improvements to income tax disclosures

March 16, 2023

Proposal would enhance income tax disclosures for the effective tax rate reconciliation and income taxes paid.
Handbook: Statement of cash flows

February 24, 2023

Latest edition: Our comprehensive guide to the statement of cash flows, with Q&As and examples to explain key concepts.
Handbook: Segment reporting

January 27, 2023

Latest edition: Our comprehensive guide to ASC 280 – with analysis, Q&As and examples.
Climate disclosures in focus for 2022 year-ends

January 18, 2023

Pending a final climate rule, the SEC staff continues to question issuers’ climate disclosures under existing rules.
Clarifying non-GAAP financial measures

December 20, 2022

SEC staff issues guidance to clarify how it evaluates non-GAAP financial measures.
Handbook: Discontinued operations & HFS disposal groups

November 18, 2022

Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.
FASB proposes accounting for joint venture formations

October 28, 2022

The proposed ASU would require a joint venture formation transaction to be measured at fair value.
FASB proposes improvements to segment disclosures

October 07, 2022

Proposals would require disclosure of significant segment expenses, and enhance disclosures in annual and interim reporting.
FASB issues ASU for supplier finance obligations disclosures

September 30, 2022

A buyer of goods and services should disclose information about its supplier finance program obligations.
SEC publishes draft FY 22-26 Strategic Plan for comment

August 26, 2022

The draft plan outlines the SEC’s mission, planned initiatives and strategic goals for the next four years.
Handbook: Accounting changes and error corrections

August 19, 2022

Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.
Handbook: Going concern

March 31, 2022

Latest edition: Our comprehensive guide to management’s going concern assessment.
Emerging markets risk disclosures expected

January 27, 2022

SEC issues example comments on expected disclosures of financial reporting and other risks for companies based in China.
Handbook: Credit impairment

January 14, 2022

Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples.

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