- FASB released an exposure draft related to the reclassification of certain tax effects from accumulated other comprehensive income (AOCI). The change is specific to impacts from tax reform only. The comment period closes Feb. 2, 2018.
- Companies will have little time to understand and react to the effects of the law. Planning should begin now to understand the potential impact to financial statements.
- Board and audit committees gain a greater understanding of SOC reporting and the value to their organizations in this concise tip sheet.
- Baker Tilly discusses key topics SOC issuers should consider as they perform their exams, along with focal points of user entities as they evaluate vendor’s SOC reports.
- Organizations should carefully consider nonmonetary asset conversion and related insurance accounting as they account for the impact of a natural disaster on their properties.
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