Financial Reporting

The following 448 items are listed by Content Data.

Articles

Twenty-Year Review of Audit & Non-Audit Fee Trends Report

Review 20 years of audit and non‑audit fee trends to understand audit risk, auditor independence, and how fee patterns r...
Subscriber Content
Mon, Oct 31, 2022
Policies & Procedures

Commitment and Expenditure Authorization Policy

This sample policy establishes guidelines for all transactions that bind or commit the company to performance or expend ...
Subscriber Content
Mon, Oct 24, 2022
Benchmarking Tools

Manage Capital Planning Key Performance Indicators (KPIs)

This document includes key performance measures an organization can use to improve its capital planning process.
Subscriber Content
Mon, Oct 10, 2022
Policies & Procedures

Debt Issuance Cost Policy

This sample policy is designed to help companies record debt issuance costs in conjunction with a successful debt financ...
Subscriber Content
Mon, Sep 26, 2022
Articles

Auditor Changes Roundup: Q2 2022

Track global auditor changes in Q2 2022, highlighting shifting engagements, firm mergers, and evolving audit market dyna...
Subscriber Content
Mon, Sep 26, 2022
Articles

A Closer Look at Shareholder Votes Against Auditor Ratification – 2021

Take a closer look at auditor ratification in 2021, analyzing shareholder votes against auditors and what dissent signal...
Subscriber Content
Mon, Sep 19, 2022
Checklists & Questionnaires

Close-the-Books Process Questionnaire

This sample questionnaire can be used to review and improve an organization’s close-the-books process. 
Subscriber Content
Mon, Sep 12, 2022
Policies & Procedures

Revenue Recognition Policy

A revenue recognition policy example that can prevent issues in revenue recognition and improve financial outcomes.
Subscriber Content
Mon, Sep 12, 2022
Methodologies & Models

Internal Controls Over Financial Reporting Compliance Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s compliance with internal control...
Subscriber Content
Mon, Sep 5, 2022
Methodologies & Models

Six Elements of Infrastructure for Public Company Readiness

This document includes the six elements of infrastructure focused on an organization’s public company readiness process.
Subscriber Content
Mon, Aug 22, 2022
Benchmarking Tools

Close-the-Books Key Performance Indicators (KPIs)

Organizations can use the leading practices included in this tool to measure and improve their close-the-books process.
Subscriber Content
Mon, Aug 22, 2022
Articles

Q2 2022 Initial Public Offering Trends: 2022 Slowdown Continues

Analyze IPO trends in Q2 2022 as market slowdown continues, with insights on declining deal volume, reduced proceeds and...
Subscriber Content
Mon, Aug 15, 2022