Audit Committee Brief

Overview of 2018 newsletters

Audit Committee Brief is Deloitte's publication for audit committee members. It provides recommendations, overviews of corporate governance resources, regulatory and legislative environment outlooks and technical updates.

July 2018

  • Audit committee disclosure in proxy statements — 2018 trends
  • ASC 606 is here — How do your revenue disclosures stack up?
  • SEC expands eligibility for “smaller reporting company” classification
  • SEC proposes amendments to whistleblower rules
  • FASB simplifies the accounting for share-based payment arrangements with nonemployees
  • Quarterly Accounting Roundup: Second quarter — 2018
July 2018 issue

June 2018

  • A summary of the PCAOB’s Standing Advisory Group June meeting
  • SEC chief accountant discusses financial reporting and innovation
  • PCAOB transitions for the future
  • On the Board’s Agenda: Industry 4.0
  • FASB discusses improvements to related-party guidance for variable interest entities
June 2018 issue

May 2018

  • Cybersecurity Risk Management Oversight: A Tool for Board Members
  • Boards: Understand the Rules for Ethics and Compliance Oversight
  • SEC Chief Accountant addresses financial reporting conference
  • Global report seeks input on good practices for audit committees supporting audit quality
  • What private companies should know about the new revenue recognition standard
  • SEC publishes graphs illustrating financial reporting structure for public issuers
  • SEC proposes amendments to auditor independence rules
May 2018 issue

April 2018

  • Deloitte updates its Audit Committee Resource Guide
  • Preparing for the Leases Accounting Standard: A Tool for Audit Committees
  • Talking to leaders, boards and investors about tax reform
  • Corporate culture risk and the board
  • SEC staff updates C&DIs on non-GAAP financial measures
  • A discussion on hedge accounting
April 2018 issue

March 2018

  • CAQ releases roadmap for audit committees on non-GAAP measures
  • In the Spirit of Full Cybersecurity Disclosure
  • Justifying judgment when recognizing revenue
  • Tax and accounting highlights: Limitations on excessive employee compensation
  • FASB discusses feedback on proposed targeted improvements to the new leasing standard
  • FASB issues proposed ASU on cloud computing arrangements
March 2018 issue

February 2018

  • Year in review — 2017
  • Observations by early adopters of the new revenue standard
  • Valuation allowance considerations related to tax reform
  • The Auditor of the Future Isn’t Who You Think
  • FASB proposes income tax guidance related to new tax reform law 
  • FASB discusses improvements to guidance on leases
February 2018 issue

January 2018

  • Tax reform
  • The PCAOB’s new auditor reporting model
  • Adoption of new GAAP standards
  • Risk oversight
  • Increased audit committee disclosure
January 2018 issue
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