Insight
This quarter, and in the months ahead, a number of developments impacting financial reporting will need to be front and center for audit committees.
For audit committees and the full board, the Q3 2019 focus provides an update on the new leases standard and revenue recognition for private companies, disclosures related to Brexit, as well as PCAOB updates on the use of specialists in an audit and resources related to the disclosure of critical audit matters (CAMs).
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A financial reporting and auditing update for audit committees on current quarter and ongoing matters.