Financial Reporting

The following 436 items are listed by Content Data.

Articles

Who Audits Public Companies – Spain 2021

Explore Spain’s 2021 audit landscape, examining which firms audit public companies and insights into market concentratio...
Subscriber Content
Mon, Nov 14, 2022
Risk & Control Matrices - RCMs

Manage Data Center Operations: Business Acquisition RCM

This document outlines risks and controls common to business acquisition and data center management in a risk control ma...
Subscriber Content
Mon, Nov 7, 2022
Policies & Procedures

Accounts Receivable Negotiated Debt Forgiveness Policy

Use this policy to adequately protect receivable investments and all distributions in place of payments related to forma...
Subscriber Content
Mon, Oct 31, 2022
Risk & Control Matrices - RCMs

Manage Employee Sales Commissions RCM

This document outlines risks and controls common to managing employee sales commissions in a risk control matrix (RCM) f...
Subscriber Content
Mon, Oct 31, 2022
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