2013-01-17 AC Insights – January 2013

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AC Insights provides audit committee members with a summary of financial reporting developments for public companies, how those developments might affect their companies and things they may want to think about.

In these IFRS editions, we cover the new IFRS fair value measurement standard which is effective January 1, 2013 as well as the narrow scope amendments made to various standards that are also effective for January 1, 2013. In our October 2012 edition, we covered three other new standards that are effective January 1, 2013 (IFRS 10, Consolidated financial statements; IFRS 11, Joint arrangements; and IFRS 12, Disclosures of interests in other entities) as well as the targeted amendments made to IAS 19, Employee Benefits. In this edition, we also outline regulatory developments that have occurred during the most recent completed quarter.

AC Insights January 2013 - IFRS developments | Canadian securities requirements | SEC developments (501 KB)
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AC Insights January 2013 - IFRS developments | Canadian securities requirements (485 KB)
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In the US GAAP edition, we cover the new US GAAP Accounting Standards issued during the fourth quarter of 2012 and an overview of the new standards applicable for 2013. We also outline regulatory developments that have occurred during the most recent completed quarter.

AC Insights January 2013 - US GAAP developments | Canadian securities requirements | SEC developments (496 KB)
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For information on any topics, please speak to your PwC engagement team. Our Accounting Advisory Services team would be pleased to discuss with you how they will be able to help your company implement any new accounting standards.