How firms can continue to improve audit quality | FASB aims to ease pain of implementing lease accounting, other standards | US finance executives strongly positive about 2018
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December 20, 2017
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Accounting and Reporting Update
Last-minute revenue recognition implementation tips
Time is running short in the revenue recognition implementation effort as public companies must adopt the Financial Accounting Standards Board's new standard at the beginning of 2018. Gathering information needed to make new disclosures is one of the most pressing concerns for financial-statement preparers as the deadline approaches.
Journal of Accountancy online (12/5) 
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How firms can continue to improve audit quality
Big investments by firms have led to improved audit quality in recent years, says Public Company Accounting Oversight Board member Jeanette Franzel. But she says audit-deficiency reductions have plateaued and calls on firms to take steps to drive better quality.
Journal of Accountancy online (12/6) 
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Other News
Stay Afloat During Year End Close & Preparation
Survive the Year-End Riptide with Abila's Year-End Survival Guide for the Nonprofit Accountant. Consider the guide as your lifebuoy, designed to provide buoyancy and prevent drowning in the details of closing the books and planning for next year's fiduciary duties. Read the Year-End Guide today!
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Emerging Trends
US finance executives strongly positive about 2018
Economic optimism in a quarterly survey has reached new heights. Find out why US finance decision-makers feel good about the coming year.
CGMA Magazine online (12/7) 
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What worries boards and management most in 2018
Following an eventful year, boards and senior management worry about different business risks in 2018, global research suggests.
CGMA Magazine online (12/11) 
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Making the Controller's Role More Strategic
Process automation solutions can improve efficiency and productivity, freeing the controller to focus on the business that requires invaluable experience and judgement. Download this whitepaper to learn how to make your job more strategic and rewarding.
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Tax Corner
How the tax function can spot financial crime
New technology and demands from regulators are encouraging tax and accounting departments to take a forward-looking approach to fight financial wrongdoing. Tax departments may be able to pick out evidence of trade-based money laundering in addition to other criminal activity.
CFO (11/14) 
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Tax compliance after M&A
There are many tax considerations corporations must evaluate during a merger or an acquisition. Here are issues to track after either a stock or an asset deal.
Journal of Accountancy print issue (12/2017) 
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Other News
Expense management as an engagement tool
Employee expenses are 6% to 12% of the average organization’s budget. This sponsored report details how to establish and maintain employee trust, why expenses can cause unnecessary disengagement, and how to communicate clear, concise T&E guidelines.
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Leadership Lessons and Tips
Why the right mix of experts is critical to innovation
Having too few expert contributors working on an innovation project may cause the team to lose focus, but having too many can also backfire by making it difficult to develop new ideas. Focus on building a company culture that puts people in roles in which they are able to excel and enables experts to admit gaps in their knowledge.
Harvard Business Review online (tiered subscription model) (12/7) 
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Jot down this code for savings all month long
Use code HOLLY17, now through Jan. 2, for savings on personal financial planning learning. 20% off CPE self-study, webcasts and publications; 10% off conferences; $199 CPExpress; and $459 Annual Webcast Pass.
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Tech Topics
Critical mistakes to avoid in IT
From hiring or promoting the wrong people to using agile delivery mechanisms improperly, here are eight IT mistakes that can hamper your organization.
CIO (12/11) 
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How to counter 3 common hacker tactics
Employees can pose a serious threat to sensitive data, as cybercriminals may dupe them into exposing important information. Here are three common tactics hackers may use -- including sending phishing emails and attacking vulnerabilities in personal devices -- and tips for preventing breaches.
Harvard Business Review online (tiered subscription model) (12/8) 
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Tax Reform
Don't miss this opportunity to get clear, easy-to-understand information about the tax reform efforts in Washington. Register Now >
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Regulatory Developments
Study casts doubt on value of whistleblower incentives
Offering financial incentives to whistleblowers can backfire, a study indicates. Such incentives often are paid only when the amount recovered meets a certain threshold -- a policy that can lead potential whistleblowers to engage in a cost-benefit analysis rather than striving to act in a manner consistent with their morals.
ThinkAdvisor (free registration) (12/4) 
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When you get into a tight place, and everything goes against you till it seems as if you couldn't hold on a minute longer, never give up then, for that's just the place and time that the tide'll turn.
Harriet Beecher Stowe,
abolitionist and writer
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About the AICPA
The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, not-for-profit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination and offers credentials for a number of specialized areas. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.
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