Flashline

Weekly newsletter of accounting and financial reporting developments

  • Flashline
    Flashline - Week ending April 10, 2014 (No. 2014-15)

    4/10/14 | Assurance services

    This week's PwC update on financial reporting developments includes: M&A snapshot: Cross-border acquisitions — Navigating SEC reporting requirements... 2014 Conflict minerals survey: Full report now available... IFRS news—April 2014... and more

  • Flashline
    Flashline - Week ending April 3, 2014 (No. 2014-14)

    4/3/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Dataline: Simplified hedge accounting approach... FASB meetings and project updates... SEC extends comment period for asset-backed securities releases... and more

  • Flashline
    Flashline - Week ending March 27, 2014 (No. 2014-13)

    3/27/14 | Assurance services

    This week's PwC update on financial reporting developments includes: BoardroomDirect: March 2014 edition... The quarter close – Directors edition... PwC comments on proposed SEC rule to increase access to capital for smaller companies... and more

  • Flashline
    Flashline - Week ending March 20, 2014 (No. 2014-12)

    3/20/14 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close—A look at this quarter’s financial reporting issues—Q1 2014 ... 10Minutes on revenue recognition ... COSO 2013: ICFR Transition (video)... FASB meetings and project updates... and more

  • Flashline
    Flashline - Week ending March 13, 2014 (No. 2014-11)

    3/13/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Reminder: Q1 2014 Current Accounting and Reporting Developments webcast — Tuesday, March 18 ... Dataline: Goodwill accounting alternative — FASB and PCC issue final standard for private companies ... IFRS in the US: The importance of being financially bilingual... and more

  • Flashline
    Flashline - Week ending March 06, 2014 (No. 2014-10)

    3/6/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Shareholder questions: Management's considerations for 2014 annual meetings... M&A snapshot: Cross-border acquisitions — Due diligence and pre-acquisition risk considerations... PwC comments on International Valuation Standards Council’s credit and debit valuation adjustments exposure draft... and more

  • Flashline
    Flashline - Week ending February 27, 2014 (No. 2014-09)

    2/27/14 | Assurance services

    This week's PwC update on financial reporting developments includes: In brief: FASB narrows insurance contracts project scope—convergence unlikely... Point of view: Municipal securities market... BoardroomDirect: February 2014... FASB meetings and project updates... SEC re-opens comment period for asset-backed securities releases... and more

  • Flashline
    Flashline - Week ending February 20, 2014 (No. 2014-08)

    2/20/14 | Assurance services

    This week's PwC update on financial reporting developments includes: FASB endorses variable interest entity alternative for private companies... FASB meetings and project updates... ASB proposes amendments to clarified auditing standard on letters for underwriters... and IAASB releases new Framework for Audit Quality.

  • Flashline
    Flashline - Week ending February 13, 2014 (No. 2014-07)

    2/13/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Save the date: Q1-2014 Current Accounting and Reporting Developments webcast—Tuesday, March 18... SEC staff release updated Financial Reporting Manual... IFRIC Update — January 2014... and more.

  • Flashline
    Flashline - Week ending February 6, 2014 (No. 2014-06)

    2/6/14 | Assurance services

    This week's PwC update on financial reporting includes: Private company reporter: PCC revises, re-approves final VIE alternative for common control leasing arrangements... PwC comments on PCAOB's reproposal to disclose name of engagement partner and certain other participants in the audit... IFRS news – February 2014... and more.

  • Flashline
    Flashline - Week ending January 30, 2014 (No. 2014-05)

    1/30/14 | Assurance services

    This week's PwC update on financial reporting includes: Dataline: Implications of recent events in Venezuela—Modifications to SICAD... Dataline: Assets acquired to be used in research and development activities - AICPA’s Accounting & Valuation Guide... Dataline: Accounting for investments in qualified affordable housing projects... BoardroomDirect: January 2014... and more.

  • Flashline
    Flashline - Week ending January 23, 2014 (No. 2014-04)

    1/23/14 | Assurance services

    This week's PwC update on financial reporting includes: Tax accounting insights: How will recently expired US tax provisions affect your financial statements?... Webcast: Key considerations for board and audit committee members – January 29... FASB issues exposure draft on classification of government-guaranteed mortgage loans upon foreclosure... Final minutes of the November 14 EITF meeting... and more.

  • Flashline
    Flashline - Week ending January 16, 2014 (No. 2014-03)

    1/16/14 | Assurance services

    This week's PwC update on financial reporting includes: FASB issues final private company accounting alternatives for goodwill and certain interest rate swaps... IFRS Foundation seeks comments on proposed IFRS Taxonomy 2013 interim releases... AICPA issues new Q&As on conflict minerals reports... FASB meetings and project updates... and more.

  • Flashline
    Flashline - Week ending January 09, 2014 (No. 2014-02)

    1/9/14 | Assurance services

    This week's PwC update on financial reporting includes: Accounting for income taxes: Year-end considerations... Setting the standard — What you need to know about the FASB's and IASB's standard setting activities — January 2014... SEC seeks comments on the PCAOB's proposed Dodd-Frank amendments for broker-dealer audit... FASB meetings and project updates... and more.

  • Flashline
    Flashline - Week ending January 02, 2014 (No. 2014-01)

    1/2/14 | Assurance services

    This week's PwC update on financial reporting includes: Dataline: FASB proposes to eliminate development stage entity reporting and amend the consolidation guidance... BoardroomDirect: December 2013... SEC issues staff report on public company disclosure... FASB meetings and project updates... and more.

  • Flashline
    Flashline - Week ending December 19, 2013 (No. 2013-51)

    12/19/13 | Assurance services

    This week's PwC update on financial reporting includes: Dataline: 2013 year-end financial reporting considerations—Leading practices, lessons learned, and reminders... Tax accounting insights: Income tax disclosure... 2014 U.S. GAAP Financial Reporting Taxonomy now available... FASB meetings and project updates... and more.

  • Flashline
    Flashline - Week ending December 12, 2013 (No. 2013-50)

    12/13/13 | Assurance services

    This week's PwC update on financial reporting includes: The quarter close - A look at this quarter’s financial reporting issues - Q4 2013... Reminder: Q4 current accounting and reporting developments webcast – December 17... AICPA holds 41st Annual National Conference on Current SEC and PCAOB Developments... and more.

  • Flashline
    Flashline - Week ending December 5, 2013 (No. 2013-49)

    12/5/13 | Assurance services

    This week's PwC update on financial reporting includes: BoardroomDirect: November 2013 edition... FASB responds to post-implementation review of Statement 109 on income taxes... FASB meetings and project updates... IASB proposes amendments to allow equity method accounting... and more.

  • Flashline
    Flashline - Week ending November 26, 2013 (No. 2013-48)

    11/26/13 | Assurance services

    This week's PwC update on financial reporting includes: In brief: FASB endorses final private company accounting alternatives on goodwill and certain interest rate swaps... FASB meetings... PCAOB approves 2014 budget and 2013-2017 strategic plan... and more.

  • Flashline
    Flashline - Week ending November 21, 2013 (No. 2013-47)

    11/21/13 | Assurance services

    This week's PwC update on financial reporting includes: Point of view: Insurance contract accounting—The path forward... EITF observer—November 2013... IASB issues final standard on hedge accounting... and more.

  • Flashline
    Flashline - Week ending November 14, 2013 (No. 2013-46)

    11/14/13 | Assurance services

    This week's PwC update on financial reporting includes: Webcast: SEC comment letter trends—November 21 and December 4... IFRS news—November 2013... FASB meetings and project updates... and more.

  • Flashline
    Flashline - Week ending November 7, 2013 (No. 2013-45)

    11/7/13 | Assurance services

    This week's PwC update on financial reporting includes: FASB votes to move forward with final standard on revenue recognition... PCAOB announces 'Center for Economic Analysis' ... PwC comments on ASB's attestation clarification and recodification proposal... and more.

  • Flashline
    Flashline - Week ending October 31, 2013 (No. 2013-44)

    10/31/13 | Assurance services

    This week's PwC update on financial reporting includes: In brief: Most money market funds to be scoped out of consolidation... PwC comments on FASB's proposal on insurance contracts... SEC staff release updated Financial Reporting Manual... and more.

  • Flashline
    Flashline - Week ending October 24, 2013 (No. 2013-43)

    10/24/13 | Assurance services

    This week's PwC update on financial reporting includes: Now available: IFRS and US GAAP: similarities and differences - 2013 edition... Investor Exchange 2013 highlights... On-demand version: Q3-2013 Current Accounting and Reporting Developments webcast... and more.

  • Flashline
    Flashline - Week ending October 17, 2013 (No. 2013-42)

    10/17/13 | Assurance services

    This week's PwC update on financial reporting includes: PwC comments on FASB proposal on applying VIE guidance to common control leasing arrangements... FASB publishes frequently asked questions about disclosure framework project... IFAC issues discussion paper on role and expectations of a CFO... and more.

  • Flashline
    Flashline - Week ending October 10, 2013 (No. 2013-41)

    10/10/13 | Assurance services

    This week's PwC update on financial reporting includes: IASB announces new staff group to focus on disclosure initiative... PCAOB adopts standards for broker-dealer audits and supplemental information... IESBA eNews — September 2013... and more.

  • Flashline
    Flashline - Week ending October 3, 2013 (No. 2013-40)

    10/3/13 | Assurance services

    This week's PwC update on financial reporting includes: Reminder: Leases webcast — October 9, 2013... The quarter close — Directors edition... PCC finalizes two private company standards; sends to FASB for endorsement... and more.

  • Flashline
    Flashline - Week ending September 26, 2013 (No. 2013-39)

    9/26/13 | Assurance services

    This week's PwC update on financial reporting includes: Setting the standard — September 2013... Points of view: Global valuation standards and the valuation profession... IASB Update — September 2013... and more.

  • Flashline
    Flashline - Week ending September 19, 2013 (No. 2013-38)

    9/20/13 | Assurance services

    This week's PwC update on financial reporting includes: The quarter close: A look at this quarter’s financial reporting issues — Q3 2013... Regulatory and standard setting developments — September 2013... PwC comments on FASB and IASB lease proposal... FASB meetings and project updates... and more.

  • Flashline
    Flashline - Week ending September 12, 2013 (No. 2013-37)

    9/13/13 | Assurance services

    This week's PwC update on financial reporting includes: IFRS news... FASB to issue exposure draft on development stage entities... FASB meetings and project updates... and more.

  • Flashline
    Flashline - Week ending September 5, 2013 (No. 2013-36)

    9/5/13 | Assurance services

    This week's PwC update on financial reporting includes: PwC comments on the IASB's exposure draft on regulatory deferral accounts... FASB and SEC issue proposed 2014 Taxonomies for review and comment... Materials for September 13 EITF meeting... and more.