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CAQ Public Policy and Technical Alert, June 2015

Thursday, June 25, 2015

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Each month, the CAQ Public Policy and Technical Alert highlights and examines regulatory, standard-setting, legislative, and broader financial reporting developments impacting the public company audit profession. Please note that this alert 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.

  • PCAOB seeks comments on engagement partner disclosure, AQIs

  • SEC Chief Accountant provides update on current issues

  • SEC seeks comments on proposed PCAOB standards reorganization

  • DERA issues additional analysis on proposed pay ratio disclosure rules

  • FASB, IASB agree on revenue recognition amendments

  • FASB issues new, proposed ASUs

  • IASB publishes review of business combinations standard

  • IASB proposes pension accounting amendments

  • European Commission: IFRS achieving its objective

  • Highlights of SEC Regs Committee meeting now available

  • Audit Committee Collaboration releases external auditor assessment tool

  • CAQ releases second ‘Profession in Focus’ video

  • Upcoming Events