The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q3 2013

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Corporate Governance Series 10/03/2013 by Center for Board Governance
The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q3 2013

At a glance

The Q3 2013 edition focuses on accounting and reporting issues for private companies that could impact public companies, statement of cash flows, entities under common control, contingencies, new vice-chairman at the FASB, PCAOB proposal on improving auditor reporting, and international developments on auditor rotation and retendering.

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

The Q3 2013 edition focuses on developments with the Private Company Council, such accounting hot topics as statement of cash flows, accounting for common control transactions and contingencies, the FASB proposal on accounting for insurance contracts, the SEC’s whistleblower rule, and the latest PCAOB developments such as the proposed changes to the auditor’s report and mandatory audit firm rotation.