当前货币:HKD

您的购物车中没有商品。

Public Company Update: SEC, PCAOB, and Other Developments

Public Company Update: SEC, PCAOB, and Other Developments

  • 作者:
  • 出版商: John Wiley & Sons
  • ISBN: 9781119756484
  • 出版时间 August 2020
  • 规格: Paperback , 208 pages
  • 适应领域: U.S. ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥1,015.20

¥984.74 Save ¥30.46 (3%)

Not Available
  • 描述 
  • 大纲 
  • 详细

    Developed for corporate financial reporting managers and independent auditors, this book will help them stay abreast of changes and modifications to the requirements for public companies, their management, and auditors.

    Included are:

    • The latest pronouncements, regulations, and guidance issued by the SEC and PCAOB as they apply to the filings and audits of this reporting cycle.
    • What these organizations are planning and/or saying about the future.
    • Key developments which may affect your company or auditing firm.

    In addition, emerging issues, trends, and new resources are provided so that accountants and financial managers can stay out front.

  • Chapter 1 1-1

    SEC Rulemaking and Other Activity in 2018 1-1

    2018 SEC rulemaking and other activity 1-2

    2019 SEC rulemaking and other activity 1-4

    SEC commission activities 1-5

    Chapter 2 2-1

    The 2018 AICPA SEC and PCAOB Conference 2-1

    2018 AICPA SEC and PCAOB conference 2-2

    Chapter 3 3-1

    PCAOB Auditing Developments 3-1

    PCAOB standard-setting and other audit-related activities 3-2

    Final rules and amendments 3-3

    Other staff guidance 3-6

    Other activities 3-14

    PCAOB members and advisory groups 3-15

    Office of the chief auditor current standard-setting agenda 3-17

    PCAOB’s website 3-21

    Chapter 4 4-1

    Other PCAOB Activities 4-1

    International inspection program 4-18

    Chapter 5 5-1

    Fair Value Measurements and Disclosures 5-1

    Definition 5-3

    Principal market 5-5

    Market participants 5-7

    Highest and best use (nonfinancial assets) 5-8

    Measuring liabilities and equity instruments at fair value 5-9

    Financial assets and liabilities with offsetting positions 5-11

    Fair value at initial recognition 5-12

    Valuation techniques, inputs, and the fair value hierarchy 5-13

    Impact of declining market activity on fair value measurements 5-15

    Investments in certain entities that calculate net asset value per share (or its equivalent) 5-18

    Disclosures 5-19

    SEC guidance 5-23

    Appendix A Chapter 5, A-1

    Proprietary Matrix of Steps in Performing a Fair Value Measurement Chapter 5, A-1

    Chapter 6 6-1

    IPO Selected Topics 6-1

    Going public 6-2

    Form S-1 registration statement 6-5

    Financial statement requirements 6-9

    Age of financial statements 6-10

    Form and content of financial statements 6-13

    Financial statements of businesses acquired or to be acquired 6-20

    Audit and auditor requirements for public registrants 6-25

    Changes in capital structure at or prior to the closing of an IPO 6-27

    Valuation of stock compensation 6-29

    Chapter 7 7-1

    Emerging Growth Companies 7-1

    Eligibility requirements 7-2

    Scaled disclosure provisions 7-4

    Interpretive guidance 7-6

    Glossary Glossary 1

    Index Index 1

    Solutions Solutions 1

    Chapter 1 Solutions 1

    Chapter 2 Solutions 3

    Chapter 3 Solutions 8

    Chapter 4 Solutions 9

    Chapter 5 Solutions 10

    Chapter 6 Solutions 14

    Chapter 7 Solutions 17

你可能需要

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: ¥517.94

¥502.40 Save ¥15.54 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
¥3,420.66
Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: ¥1,297.20

¥1,258.28 Save ¥38.92 (3%)

Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)
Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)

List Price: ¥3,290.00

¥3,191.30 Save ¥98.70 (3%)

Butterworths Hong Kong Discrimination Law Handbook, 4th Edition
Butterworths Hong Kong Discrimination Law Handbook, 4th Edition

List Price: ¥1,410.00

¥1,367.70 Save ¥42.30 (3%)

Sentencing in Hong Kong, 11th Edition
Sentencing in Hong Kong, 11th Edition

List Price: ¥3,365.20

¥3,264.24 Save ¥100.96 (3%)

Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition
Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition

List Price: ¥2,143.20

¥2,078.90 Save ¥64.30 (3%)

Butterworths Hong Kong Company Law Handbook, 26th Edition
Butterworths Hong Kong Company Law Handbook, 26th Edition

List Price: ¥4,136.00

¥4,011.92 Save ¥124.08 (3%)

Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition
Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition

List Price: ¥1,955.20

¥1,896.54 Save ¥58.66 (3%)

Clough & Clough on Personal Injuries
Clough & Clough on Personal Injuries

List Price: ¥1,410.00

¥1,367.70 Save ¥42.30 (3%)

Hong Kong Personal Insolvency Manual, 3rd Edition
Hong Kong Personal Insolvency Manual, 3rd Edition

List Price: ¥1,880.00

¥1,823.60 Save ¥56.40 (3%)

Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition
Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition

List Price: ¥1,692.00

¥1,641.24 Save ¥50.76 (3%)

A Practical Guide to Resolving Shareholder Disputes, 2nd Edition
A Practical Guide to Resolving Shareholder Disputes, 2nd Edition

List Price: ¥1,692.00

¥1,641.24 Save ¥50.76 (3%)

Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)
Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)

List Price: ¥2,350.00

¥2,279.50 Save ¥70.50 (3%)

Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)

List Price: ¥3,006.12

¥2,915.94 Save ¥90.18 (3%)

Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)

List Price: ¥2,672.42

¥2,592.25 Save ¥80.17 (3%)

Hong Kong Company Law, 15th Edition
Hong Kong Company Law, 15th Edition

List Price: ¥462.48

¥448.61 Save ¥13.87 (3%)

Private Equity in Hong Kong and China, 4th Edition
Private Equity in Hong Kong and China, 4th Edition

List Price: ¥1,880.00

¥1,823.60 Save ¥56.40 (3%)

Brooke's Notary Hong Kong, 3rd Edition
Brooke's Notary Hong Kong, 3rd Edition

List Price: ¥1,598.00

¥1,550.06 Save ¥47.94 (3%)

Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition
Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition

List Price: ¥1,974.00

¥1,914.78 Save ¥59.22 (3%)