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Category: Accounting + Oversight

2019 Financial Restatements Review

July 28, 2020 admin Accounting + Oversight, Financial Restatements, Reports Leave a comment

The annual Audit Analytics report on financial restatement trends is now available. This report provides a detailed analysis and comparison of trends in financial restatements

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A Closer Look at Votes Against Auditor Ratification – 2019

June 11, 2020 admin Accounting + Oversight, Auditor Ratification Leave a comment

An analysis of shareholder votes filed between January 1, 2017, and December 31, 2019, shows that, on average, roughly 98% of

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Goodwill and Intangible Asset Impairments in S&P 500 – Part 2

October 31, 2019 admin Accounting + Oversight, Impairments Leave a comment

This is Part Two of a two-part post analyzing goodwill and intangible asset impairments. In Part One of this post, we

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Could SEC Charges Have Been Predicted for GT Advanced Technologies?

May 21, 2019 admin Accounting + Oversight, Non-GAAP, Quality of Reporting, Red Flags, SEC Leave a comment

Note: This article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P

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SEC Enforcement Targets Ineffective Controls – Who Else Is at Risk?

February 26, 2019 admin Accounting + Oversight, Audit + Compliance, Internal Controls (ICFR - SOX 404), SEC Leave a comment

The Securities and Exchange Commission recently fined four companies for having ineffective internal controls. In its enforcement press release, the SEC

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Long-Term Capital Market Consequences of Financial Restatements

February 13, 2019 admin Accounting + Oversight, Environmental Social Governance (ESG), Filing Timing, Financial Restatements, Stock Performance Leave a comment

Key Findings Computing the cumulative average abnormal return (CAAR) to document market reaction after a financial restatement, we found no significant abnormal

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PayPal: SEC Requests Clarification about TIO Intangibles

January 4, 2019 admin Accounting + Oversight, SEC, SEC Comment Letters Leave a comment

In August 2018, the SEC issued comments to PayPal Holdings Inc. [PYPL] requesting clarification about the value of intangible assets recorded

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A Look Back at 2018

December 31, 2018 admin Accounting + Oversight, Audit + Compliance, Canada (SEDAR), Corporate + Legal, Europe, Financial Services (OIA), Government + Non-Profit (OIA) Leave a comment

As 2018 comes to an end, let’s look back at some of our top posts and topics we’ve covered this year.

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Ollie’s Bargain Outlets’ Elimination of Critical Accounting Disclosure Draws SEC Attention

December 11, 2018 admin Accounting + Oversight, Accounting Estimates, SEC, SEC Comment Letters Leave a comment

Retailer Ollie’s Bargain Outlet Holdings, Inc. [OLLI] recently drew the SEC’s attention when the company said it would eliminate all of

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Insurance Industry Sees Rise in Negative Events

October 30, 2018 admin Accounting + Oversight, Insurance Industry, Quality of Reporting, SEC, SEC Comment Letters Leave a comment

There have been several negative events within the insurance industry over the past few years. In 2017, there were 18 restatements

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Differences is Loss Reserve Estimate Disclosures Could Spell Uncertainty

February 27, 2018 admin Accounting + Oversight, Accounting Estimates, Accounting Policies, Insurance Industry Leave a comment

Investors and analysts should be aware that there is more than one way to disclose Changes in Accounting Estimates. In some

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Differences in Loss Reserve Estimate Disclosures Could Spell Uncertainty

February 27, 2018 admin Accounting + Oversight, Accounting Estimates, Accounting Policies, Insurance Industry Leave a comment

Investors and analysts should be aware that there is more than one way to disclose Changes in Accounting Estimates. In some

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An Overview of 17 Years of Changes in Accounting Estimates

October 24, 2017 admin Accounting + Oversight, Accounting Estimates, AQRM Leave a comment

Launched back in 2013, the Audit Analytics Changes in Accounting Estimates database now has nearly 18 years worth of changes in accounting

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Russell 3000 Changes in Depreciation Estimates: Q2 2017

September 5, 2017 admin Accounting + Oversight, Accounting Estimates Leave a comment

Whenever filing season comes around, we get an influx of interesting disclosures. One thing we keep an eye on is changes

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How Fiscal Year Ends Impact Adoption of ASU 2014-09

August 31, 2017 admin Accounting + Oversight, Accounting Policies, FASB ASC, Revenue Recognition Leave a comment

For the vast majority of Russell 3000 companies, the deadline to adopt new revenue recognition accounting guidance is fast approaching. Some issuers,

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Gift Card Breakage – (ASC 606)

July 12, 2017 admin Accounting + Oversight, Accounting Policies, Revenue Recognition, SEC Leave a comment

ASC 606, effective for fiscal periods beginning after December 15th, 2017, is changing the way companies recognize revenue from contracts with

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Updated Report on Emerging Growth Companies

May 25, 2017 admin Accounting + Oversight, Emerging Growth Companies, JOBS Act, PCAOB Leave a comment

The PCAOB recently published a new Report on Emerging Growth Companies (EGCs). The EGC filer status was a provision of the Jumpstart

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A Big Change in Bank of America’s Accounting Policy

September 27, 2016 admin Accounting + Oversight, Accounting Estimates, Accounting Policies, SEC Comment Letters Leave a comment

Voluntary changes in accounting principle are usually disclosed in so-called preferability letters, but occasionally a significant change will be disclosed in an

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The PCAOB’s Effect on Auditor Market Share

September 6, 2016 admin Academic Literature, Accounting + Oversight, Auditor Market Share, PCAOB Leave a comment

One of the most important aspects of the epochal Sarbanes-Oxley Act (SOX) of 2002 was the institution of the Public Company

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Examining the Effects of Oil Prices on SEC Disclosures

August 15, 2016 admin Accounting + Oversight, Audit Opinions Leave a comment

Oil price predictions for the end of 2016 are on the optimistic side, with many putting price per barrel estimates towards the

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Pondering the SEC’s Next Move on Non-GAAP: Thoughts From Audit Analytics & Analyst’s Accounting Observer

July 21, 2016 admin Accounting + Oversight, Non-GAAP, SEC Comment Letters Leave a comment

Note: This post features a guest contribution from our friend Jack Ciesielski, the publisher of the Analyst’s Accounting Observer. Audit Analytics compiled

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