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.

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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