Investors and analysts should be aware that there is more than one way to disclose Changes in Accounting Estimates. In some
Category: Accounting + Oversight
Differences in Loss Reserve Estimate Disclosures Could Spell Uncertainty
Investors and analysts should be aware that there is more than one way to disclose Changes in Accounting Estimates. In some
An Overview of 17 Years of Changes in Accounting Estimates
Launched back in 2013, the Audit Analytics Changes in Accounting Estimates database now has nearly 18 years worth of changes in accounting
Russell 3000 Changes in Depreciation Estimates: Q2 2017
Whenever filing season comes around, we get an influx of interesting disclosures. One thing we keep an eye on is changes
How Fiscal Year Ends Impact Adoption of ASU 2014-09
For the vast majority of Russell 3000 companies, the deadline to adopt new revenue recognition accounting guidance is fast approaching. Some issuers,
Gift Card Breakage – (ASC 606)
ASC 606, effective for fiscal periods beginning after December 15th, 2017, is changing the way companies recognize revenue from contracts with
Updated Report on Emerging Growth Companies
The PCAOB recently published a new Report on Emerging Growth Companies (EGCs). The EGC filer status was a provision of the Jumpstart
A Big Change in Bank of America’s Accounting Policy
Voluntary changes in accounting principle are usually disclosed in so-called preferability letters, but occasionally a significant change will be disclosed in an
The PCAOB’s Effect on Auditor Market Share
One of the most important aspects of the epochal Sarbanes-Oxley Act (SOX) of 2002 was the institution of the Public Company
Examining the Effects of Oil Prices on SEC Disclosures
Oil price predictions for the end of 2016 are on the optimistic side, with many putting price per barrel estimates towards the
Pondering the SEC’s Next Move on Non-GAAP: Thoughts From Audit Analytics & Analyst’s Accounting Observer
Note: This post features a guest contribution from our friend Jack Ciesielski, the publisher of the Analyst’s Accounting Observer. Audit Analytics compiled