The quarter close — Fourth quarter 2014

December 2014
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The quarter close: Publication and video perspectives

At a glance

This edition updates you on recent FASB, SEC and other regulatory and corporate governance topics. Learn what's new now, and what to look for in the near future. We invite you to download our Q4 publication and view our new video perspectives.

The quarter close — Fourth quarter 2014: Publication and new video perspectives

At a glance

This edition of The quarter close provides insight into the potential effect of the revenue standard on compensation plans, what to look for to identify embedded derivatives in new or modified debt agreements, a spotlight on the FASB’s newly unveiled guidance for applying pushdown accounting, an SEC focus on internal controls, and more.

The quarter close — Fourth quarter 2014: Publication and new video perspectives

At a glance

This edition updates you on recent FASB, SEC and other regulatory and corporate governance topics. Learn what's new now, and what to look for in the near future. We invite you to download our Q4 publication and view our new video perspectives.


Fourth quarter 2014
Download: The quarter close - Fourth quarter 2014

Video perspectives — Fourth Quarter 2014

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Top 5 financial reporting reminders - 2014

Top 5 financial reporting reminders - 2014

Hear PwC personnel share their perspectives on the Top 5 financial reporting reminders going into year end. Hear from Brad Jansen, Gina Klein, Chris Pisciotta, Erin Bennett, and Gregory Johnson touch on topics addressing private companies, share based compensation, debt, internal control over financial reporting and income taxes.

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Regulatory update interview with Troy Paredes

Regulatory update interview with Troy Paredes

Get an insider view on the direction and discussions of the SEC with this interview of former commissioner Troy Paredes by John May of PwC

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Common embedded derivatives

Common embedded derivatives

Are you restructuring debt or entering into new debt agreements? Hear about common embedded derivatives that may exist from PwC's Chris Gerdau, Maria Constantinou, Jeff Normant, Paul Moran, Suzanne Stephani, and Dominick Kerr.

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Stock based compensation modifications

Stock based compensation modifications

Planning a termination, a spin-off, or other nonrecurring event? This may result in a modification of stock based compensation. PwC's Jay Seliber and Lindsey Morris discuss the accounting impact and share their insights on terminations, spin-offs, or other nonrecurring events.

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New consolidation standard

New consolidation standard

A new consolidation standard is immeninent. How will it impact you? Hear PwC's Stephanie L. Stewart, Lee Vanderpool, and Craig Cooke discuss the proposal and potential implications.

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New consolidation standard - Financial services companies

New consolidation standard - Financial services companies

A new consolidation standard is immenient. Hear how it may impact financial services companies. PwC's Stephanie L. Stewart, Lee Vanderpool, and Craig Cooke discuss the proposal and potential implications.

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Comment letter trends

Comment letter trends

Preparing your disclosures going into year end? Hear Toni Lockett and Ravi Rao of PwC discuss what they are seeing, including discussions on MD&A, income taxes, segments, and goodwill impairments.

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SEC Rule 3-09

SEC Rule 3-09

Separate financial statements are needed for each equity-method investee that trip certain significance tests. PwC's Ravi Rao discusses these tests, the filing requirements, and shares his perspective on matters related to SEC Rule 3-09.



 

The quarter close: Third quarter 2014

In this edition, we look at the new revenue standard and what you need to know moving forward, considerations when contemplating a spin-off, a spotlight on sale-leaseback accounting and debt classification, an update on FASB’s new requirements regarding going concern, and more. Download The quarter close, third quarter 2014.

Also watch the videos for this Quarter close issue: 

Top 5 financial statement line items impacted by the new revenue standard

Simplification

Spin-offs


The quarter close: Second quarter 2014

In this edition, we look at top considerations for companies going public, an overview of accounting implications of Venezuelan exchange rates, a refresher on intra-period tax allocation considerations, determining how to account for software costs, and more. Download The quarter close: Second quarter 2014

Video perspectives - Second Quarter 2014

Top five IPO readiness tips

Venezuela exchange rates

Tax function effectiveness

Discontinued operations

       

The quarter close: First quarter 2014

This edition of The quarter close covers the latest developments in financial reporting that are top-of-mind for companies in 2014. Here’s a preview: · .

Also watch the videos for this Quarter close issue: 

New goodwill standard for private companies

Determining functional currency

Gross vs. net revenue determination


The quarter close: Fourth quarter 2013

In this issue, we continue to assess the impact of the revenue recognition standard, focus on recent FASB activity, and cover hot topics including structured payable agreements, moving employees and retirees to healthcare exchanges, and OIS dicounting. Download The quarter close, fourth quarter 2013 to read the full report.

Also watch the videos for this Quarter close issue: 

Healthcare costs and the Affordable Care Act

Top five financial reporting reminders