The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q2 2013

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Corporate Governance Series 06/27/2013 by Center for Board Governance
The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q2 2013

At a glance

The Q2 2013 edition focuses on leadership changes at the SEC and FASB, the FASB’s latest proposals on the revised leases model, and accounting hot topics.

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

The Q2 2013 edition focuses on leadership changes at the SEC and FASB, the FASB’s latest proposals on the revised leases model, accounting hot topics including balance sheet offsetting disclosures, “gross versus net”, tax court cases and stock compensation pitfalls; an update of the COSO internal control integrated framework, a discussion of the SEC’s conflict minerals rule, PCAOB developments, the FASB’s latest proposals on financial instruments and corporate governance matters including an introduction to ProxyPulse.