ACCOUNTING: Quarterly Reporting Will be Focus of SEC Roundtable The SEC announced that it will hold a roundtable this summer to discuss short-termism and the…

ACCOUNTING: Easing the burden for smaller companies  SEC Proposes Change to SOX 404(b) Requirement  The Securities and Exchange Commission (SEC) voted to propose amendments to…

ACCOUNTING: Unaudited Earnings Announcements and Insider Trading - An earlier issue of Simply Stated (Feb/2019) reported on a new study by Indiana University's Kelley School…

ACCOUNTING: "Test-the-Waters" Proposed for All Issuers- The Securities and Exchange Commission will propose an expansion of a popular modernization reform that would permit investor views about…

ACCOUNTING: Unaudited Earnings Announcements - A new study by Indiana University's Kelley School of Business has found that over two-thirds of U.S. public companies now…

ACCOUNTING: Financial Reporting Changes Actively Considered-- On December 18, 2018 the SEC published a request for comment soliciting input on "the nature, content, and timing…

ACCOUNTING: New Accounting Standards Drive Up Costs In 2014, the Financial Accounting Standards Board (FASB) said it was upping its cost/benefit analyses for all new…

ACCOUNTING: Increased focus on Non-GAAP Metrics The number of comment letters SEC sends to filers may be down, but the proportion of letters focused on…

ACCOUNTING: No profit? No problem! IPOs: Money-Losing Firms Welcome Some 83% of U.S. listed initial public offerings in the first three quarters of 2018 were…