Linda Griggs

Linda Griggs

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FASB Works on Projects to Help Investors and Preparers

The FASB has a number of projects on its agenda that are intended to enhance the usefulness of financial statements for investors and to simplify the statements’ preparation. Among the projects are the following...more

7/15/2014 - FASB Investors Reporting Requirements

New Revenue Recognition Standard Will Likely Affect Most Companies and Require Pre-Adoption Planning

U.S. companies will need to comply with a new converged revenue recognition standard that the FASB and the International Accounting Standards Board (IASB) issued on May 28. The converged standard—which applies to fiscal years...more

6/6/2014 - Compliance FASB IASB Reporting Requirements Revenue SEC

SEC Chair Highlights Commission’s Accounting Priorities

In a recent speech, SEC Chair Mary Jo White highlighted the Commission’s accounting priorities, indicating, among other things, that the Commission plans to issue a statement regarding International Financial Reporting...more

5/27/2014 - Compliance Crowdfunding Financial Regulatory Reform IFRS Mary Jo White PCAOB Regulation A Reporting Requirements SEC

FASB Revised Guidance Will Decrease Discontinued Operations Treatment

The FASB recently issued an Accounting Standards Update that should reduce reporting of discontinued operations (disc ops) in some circumstances. The revised standard provides that only the disposal of a part of an entity...more

4/22/2014 - Disclosure Requirements FASB GAAP IFRS Public Entities Reporting Requirements SEC

SEC Staff Issues FAQs on Conflict Minerals Reporting

FAQs address issues pertaining to the scope and application of the conflict minerals reporting requirement. On May 30, the staff of the U.S. Securities and Exchange Commission (SEC) issued interpretive guidance on the...more

6/6/2013 - Conflict Mineral Rules Manufacturers Mining Reporting Requirements SEC

SEC Reporting for Certain 2012 Iran-Related Transactions

Mandatory requirements cover actions of issuers' foreign subsidiaries and affiliates. On August 10, 2012, section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 (the Act), 112 P.L. 158, added new...more

1/23/2013 - Foreign Subsidiaries Iran Threat Reduction and Syria Human Rights Act OFAC Reporting Requirements SEC Subsidiaries

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