Abstract
This article highlights and summarizes current issues identified by spokespersons of the SEC, PCAOB, FASB, and IASB at the AICPA/SEC/PCAOB Annual Conference held in December 2015 as being significant. In addition, the authors add some comments concerning potential actions by these accounting and auditing standards–setting bodies affecting company accountants, external auditors, and investors.
Original language | English |
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Pages (from-to) | 8-18 |
Number of pages | 11 |
Journal | Journal of Corporate Accounting and Finance |
Volume | 28 |
Issue number | 1 |
DOIs | |
State | Published - Nov 1 2016 |