The Quarter close: Directors edition Q1 2014

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Corporate Governance Series 03/27/2014 by Center for Board Governance
The Quarter close: Directors edition Q1 2014

At a glance

This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues.

This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues.

The Q1 2014 edition focuses on new standards for private companies being adopted, assessing whether profit-sharing arrangements are accounted for as equity or a bonus, two class method of calculating earnings per share, accounting for new transaction types using old methods – gross versus net revenue analysis, allocating income taxes to separate company and carve-out financials, new FASB developments relating to financial instruments, consolidations, and insurance projects, regulatory matters, and corporate governance – cybersecurity.

The Directors edition is a shortened version of The Quarter Close – a publication designed for CFOs and Controllers.