Financial Reporting

The following 556 items are listed by Content Data.
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
Policies & Procedures

Consolidated Financial Statement Reporting and Disclosures Policy

This tool contains two sample policies that can be used to ensure the completeness and accuracy of disclosures made in q...
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
Methodologies & Models

Revenue Process Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s revenue process and to assist it...
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

Employee Expense Policy

This tool includes two sample policies that document recommended processes for the corporate AP department to follow whe...
Subscriber Content
Mon, Sep 12, 2022
Policies & Procedures

Revenue Recognition Policy

This sample policy is designed to help organizations recognize revenue on sales transactions in a timely manner.
Subscriber Content
Mon, Sep 12, 2022
Policies & Procedures

Financial Statement Preparation Policy

The two sample policies included in this tool outline procedures to ensure content quality when creating financial state...
Subscriber Content
Mon, Sep 5, 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
Articles

SOX 404 Disclosures: An Eighteen-Year Review

Audit Analytics takes a closer look at trends in internal controls over financial reporting disclosures, spanning from f...
Subscriber Content
Mon, Sep 5, 2022
Checklists & Questionnaires

System Implementation Process Questionnaire

The questions included in this tool can be applied to the implementation of new systems or major upgrades.
Subscriber Content
Mon, Sep 5, 2022
Policies & Procedures

Significant Accounting Updates Policy

This tool contains two policy samples that document the controls designed to ensure the implementation and application o...
Subscriber Content
Mon, Aug 29, 2022