The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q3 2012
Corporate Governance Series
The quarter close - Directors edition is designed to keep directors informed about the latest accounting and financial reporting issues. We create this version specifically for audit committee members and financial experts, basing it upon The quarter close, which is intended primarily for CFOs and Controllers. The Q3-2012 edition discusses items including: the SEC’s report on IFRS as well as its new rule on conflict minerals, segment reporting and goodwill impairment testing, and the tax accounting implications of foreign operations. This issue also discusses FASB’s new disclosure framework project, and its new standard on indefinite-lived intangibles. New PCAOB releases are also addressed, along with corporate governance publications and more.