The quarter close: A look at this quarter's financial reporting issues

September 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 Q3 publication and view our new video perspectives.

The quarter close — Third 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 Q3 publication and view our new video perspectives.

The quarter close — Third 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 Q3 publication and view our new video perspectives.


Third quarter 2014
Download: The quarter close - Third quarter 2014

Video perspectives — Third Quarter 2014

Top 5 financial statement line items impacted by the new revenue standardDo you think the new revenue recognition standard only impacts revenue? Think again. Hear our experts discuss our top 5 financial statement line items that may be impacted OTHER than revenue. Ensure you and your organization are prepared and thinking through all the angles on this landscape change. SimplificationIs the accounting world too complex? The FASB has heard you and has a simplification initiative underway. Listen to PwC’s Pat Durbin and Stephanie L Stewart discuss the topic with Sue Cosper, technical director at the FASB. Learn what the initiative is all about, what standards are out for public comment, and what is still to come. Spin-offsSpin-offs are an increasing trend in the marketplace. Is there one in your future? Hear the perspectives of Neil Dhar, Ravi Rao and Beth Paul on the current market trends, key considerations for carve-out financial statements, and how to be successful both during and after a spin-off.

The quarter close gives you a snapshot of the most significant financial reporting and regulatory updates for the quarter, and provides insight into what developments are coming in the near future. Here’s a preview:

  • The new revenue standard: What you need to know moving forward
  • Considerations when contemplating a spin-off
  • Spotlight on sale-leaseback accounting and debt classification
  • Update on FASB’s new requirements regarding going concern
  • And more

Download The quarter close: Third quarter 2014 to read the full report.

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


The quarter close: Third quarter 2013

In this edition, we look at the impact of the revenue recognition model, focus on the latest Private Company Council developments, and touch on hot topics including a focus on the statement of cash flows, accounting for common control transactions, contingencies. and more. Download The quarter close, third quarter 2013 to read the full report.

Also watch the videos for this Quarter close issue: 

Impact of the new revenue recognition model

Whistleblower reform

Internal control: COSO update


The quarter close: Second quarter 2013

In this edition, we spotlight the leadership changes at the FASB and SEC as well as the revised leases proposal, a look at how the Private Company Council is moving forward with proposals that would significantly modify existing accounting guidance for private companies, and touch on hot topics like balance sheet offsetting disclosures, preferred stock offerings, “gross versus net” revenue presentation, and more.” Download The quarter close, second quarter 2013 to read the full report.

Also watch the videos for this Quarter close issue: 

What's inside: A look at key financial reporting issues covered this quarter... and beyond

Impact of the joint FASB/IASB leasing proposal

Preparing to access the capital markets