Author Archive | Jack Ciesielski

The Non-Discussion About IFRS

Last week, I attended the AICPA’s annual “SEC & PCAOB Current Events Conference” – like hundreds of other CPAs needing their annual fix of information, gossip and camaraderie, though not necessarily in that order. I’ve been a steady attendee for a long time (since 1988), so I notice differences emerging from the conferences over the…

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The SEC’s Disclosure Update & Simplification Proposal

Last July, the SEC proposed an “update and simplification” of its disclosure rules. The roots of this  project came from the JOBS Act of 2012, and its growth was hurried along by the FAST Act of 2015. The proposal has some good things going for it, like removing references to implementation dates for standards that…

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