Audit Committee Excellence Series

February 2015
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Audit Committee Excellence Series

At a glance

Achieving excellence: Overseeing accounting changes– including the new revenue recognition standard

This edition addresses understanding proposed accounting changes, assessing financial reporting, disclosure and communication implications, and taking a holistic approach to an accounting change. The publication also discusses the new revenue recognition standard, financial reporting and adoption considerations, and the broader business implications.

Further reading:

Achieving excellence: Overseeing external auditors - September 2014

Achieving excellence: Overseeing internal audit - July 2014

Achieving excellence: Financial reporting oversight - May 2014 

Achieving excellence: Assessing the company’s forward-looking guidance practices and the potential risks of consensus estimates – March 2014