Regulations

SEC standard setting

02/18/16

Hear PwC’s Jason Crouch and Mary Ellen Campbell discuss some recent SEC rulemaking focused on executive compensation. Specifically, the CEO pay ratio disclosure rule and the proposed executive incentive compensation clawback requirement.

 

Current Accounting & Reporting Developments webcast, third quarter - September 21, 2016

09/21/16

Register for our quarterly webcast designed to keep you informed about emerging accounting, regulatory, and market developments impacting financial reporting.

Non-GAAP measures: How the SEC’s updated guidance will impact registrants webcast - September 13, 2016

09/13/16

During this webcast, we'll discuss the SEC’s recently-updated Compliance and Disclosure Interpretations (C&DIs) and what they mean to preparers, audit committees, and other stakeholders.

AML outsourcing: You’re still on the hook

08/26/16

Three lessons from FINRA’s largest ever AML enforcement action.

Podcast: Non-GAAP measures

08/25/16

Mind the GAAP! There is a growing dialogue on non-GAAP measures. Listen now to hear the latest.

Broker dealers: TBA margin clarity, but not simplicity

08/24/16

Last week, FINRA adopted a regulation requiring that US-registered broker dealers collect margin on To-Be-Announced transactions (FINRA Rule 4210). This Regulatory brief provides an analysis of the regulation and our view of what firms should be doing now.

Governance Insights: August 23, 2016

08/23/16

This edition of our biweekly newsletter for directors and investors includes articles on CalPERS claiming success in the 2016 proxy season, FASB asking for comments on its conceptual framework and topics for its future agenda, and more.

SEC significance test under S-X 1-02 (w)

08/23/16

The SEC significant subsidiary test can crop up in more places than you realize. Watch now to learn about the core tests, where they are used and potential areas of complexity.

In brief: Financial statement presentation: FASB proposes update to framework

08/18/16

The FASB proposed an update to the presentation guidance in the conceptual framework that could impact all stakeholders.

Governance Insights: August 9, 2016

08/09/16

This edition of our biweekly newsletter for directors and investors includes articles on the CII suggesting changes to the PCAOB’s auditor’s reporting model reproposal, CalSTRS updating its Corporate Governance Principles, and more.

In brief: FASB seeks feedback on future agenda

08/08/16

The FASB is seeking input on potential financial accounting and reporting topics that it should consider adding to its agenda.