Retail & Consumer KnowledgeBrief: Technical and Quality Newsletter
At a glance
What are the technical and reporting issues impacting retail and consumer products companies? PwC's Retail & Consumer KnowledgeBrief provides insights and summaries on restructuring comment letter trends and disclosure reminders, data protection, conflict minerals, the Patient Protection and Affordable Care Act, and more.
The September 2013 edition of our KnowledgeBrief, the retail and consumer technical and quality newsletter, is available.
In this edition of the R&C KnowledgeBrief, we:
Highlight SEC comment letter trends in the sector related to restructuring charges and provide disclosure reminders;
Summarize the key provisions of the revised exposure draft on leases issued in May 2013 by the FASB and IASB;
Discuss emerging trends with respect to implementation of conflict minerals rules in the R&C sector and share related perspectives;
Highlight data protection and privacy considerations for retailers, including various marketing technologies and the related collection and use of personal consumer data;
Provide an update on potential sales tax considerations applicable to remote retailers when there is not a physical presence in the consumer’s state (e.g., internet sales) as a result of the proposed Marketplace Fairness Act of 2013; and
Discuss key provisions of the Patient Protection and Affordable Care Act and related considerations for R&C companies.