Financial Reporting

The following 475 items are listed by Content Data.

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

Audit Analytics examines trends in audit and non-audit fees disclosed by SEC-registered companies between 2002 and 2021.
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

Audit Analytics looks at the large increase in global and national firm engagements in Q2 2022.
Subscriber Content
Mon, Sep 26, 2022
Articles

A Closer Look at Shareholder Votes Against Auditor Ratification – 2021

Audit Analytics looks at the highest percentage votes against auditor ratification between January 1, 2019, and December...
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