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Compliance Week

Partner Lisa Delfini discussed the new revenue recognition reporting requirement with Compliance Week.

Featured: Lisa Delfini, Partner, Assurance Services

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Calendar-year companies still aren't saying much in their year-end filings about what effect they expect with the adoption of the new accounting requirements with the beginning of the 2018 reporting year. Companies are required under Staff Accounting Bulletin No. 74 from the Securities and Exchange Commission to disclose the expected effect of new accounting standards they are required to adopt in future reporting periods. SEC staff members have said they expect increasingly detailed disclosures as companies move along the revenue recognition adoption curve.

"The disclosures are still pretty vague," says Lisa Delfini, a partner with audit firm Marcum. "I think companies are moving along, but there's still a long way to go as evidenced by the fact that SAB 74 disclosures are still not giving a whole lot of detail."

 
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Lisa Delfini

Partner
Assurance
New Haven, CT
 
 
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