Financial Reporting

    Financial Reporting Center White Papers 

     

    Featured FRC White Papers
    Evolution of Auditing White Paper

    Evolution of Auditing: From the Traditional Approach to the Future Audit

    Audit approaches change. Gaining insight into the traditional audit approach, how it has evolved, and how it might continue to evolve into the future can help bridge any misconceptions. And understanding the effects of technology on the audit process will help accountants better envision how to continue being the assurance providers of choice in a real-time global economy.
    State of Continuous Auditing and Monitoring White Paper

    The Current State of Continuous Auditing and Continuous Monitoring

    This white paper discusses what companies are currently doing with respect to continuous auditing and continuous control monitoring (CA/CM).  It offers insight into why organizations are not yet reaping the entire array of benefits that CA/CM could yield.
    Information Integrity White Paper

    Information Integrity

    Accounting professionals in public practice and business and industry need to appreciate the importance of information integrity, what it means for information to have integrity, how to achieve it and how to maintain it.  Other participants in the business reporting process, including producers and consumers of business information, will find this explanation useful too.

    The Shifting Paradigm in Business Reporting and Assurance White Paper Cover

    White Paper: The Shifting Paradigm in Business Reporting and Assurance

    Significant, fundamental changes are already impacting the content, format, and reliability of business information that is exchanged in the capital markets. Current and future paths are recommended for migrating toward a model  that better addresses the needs, challenges, and opportunities of the 21st century.

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    2014 Months in Review

    Risk Assessment and Internal Control Publications
    A description of publications available on risk assessment.

    Prospective Financial Information
    A description of publications available on prospective financial information.

    Service Organizations Publications
    A description of publications available on service organizations.

    IFRS Publications
    A description of publications available on IFRS.

    Property and Liability Insurance Entities
    A description of publications available on property and liability insurance entities.

    Oil and Gas Producing Entities
    A description of publications available on oil and gas producing entities.

    Life and Health Insurance Entities
    A description of publications available on life and health insurance entities.

    Not-For-Profit Entities
    A description of publications available for not-for-profit entities.

    Independence and Ethics
    A description of publications available on independence.

    Health Care Entities
    A description of products available for health care entities.

    Depository and Lending Institutions
    A description of products available on depository and lending institutions.

    Compilation and Review Engagements
    A description of publications available on compilation and review engagements.

    Gaming
    A description of publications available on the gaming industry.

    Government Auditing Standards and Circular A-133
    A description of publications available on Government Auditing Standards and Circular A-133.

     

    2014 Months in Review

    Risk Assessment and Internal Control Publications
    A description of publications available on risk assessment.

    Prospective Financial Information
    A description of publications available on prospective financial information.

    Service Organizations Publications
    A description of publications available on service organizations.

    IFRS Publications
    A description of publications available on IFRS.

    Property and Liability Insurance Entities
    A description of publications available on property and liability insurance entities.

    Oil and Gas Producing Entities
    A description of publications available on oil and gas producing entities.

    Life and Health Insurance Entities
    A description of publications available on life and health insurance entities.

    Not-For-Profit Entities
    A description of publications available for not-for-profit entities.

    Independence and Ethics
    A description of publications available on independence.

    Health Care Entities
    A description of products available for health care entities.

    Depository and Lending Institutions
    A description of products available on depository and lending institutions.

    Compilation and Review Engagements
    A description of publications available on compilation and review engagements.

    Gaming
    A description of publications available on the gaming industry.

    Government Auditing Standards and Circular A-133
    A description of publications available on Government Auditing Standards and Circular A-133.

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