The quarter close — Third quarter 2013

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Quarter close 09/17/2013 by Assurance services
The quarter close — Third quarter 2013: Publication and new video perspectives

At a glance

This edition updates you on recent FASB, SEC and other regulatory and corporate governance topics. Learn what's new now, and what to look for in the near future. We invite you to download our Q3 publication and view our new video perspectives.

Video perspectives - Third Quarter 2013

Impact of the new revenue recognition model

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PwC's Dusty Stallings and Ashley Wright discuss the potential implications of the new revenue model and what companies should be thinking about now.

Whistleblower reform

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PwC's Beth Paul, Gregory Johnson, Barbara Kipp and Catherine Bromilow discuss what companies are doing to respond to the SEC’s whistleblower rule.

Internal control: COSO update

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PwC's Stephen Soske, Chuck Harris and Kassie Bauman discuss how companies should address the new COSO framework in their internal control processes.

The quarter close gives you a snapshot of the most significant financial reporting and regulatory updates for the quarter, and provides insight into what developments are coming in the near future. Here’s a preview of what you need to know now, and what’s coming through the remainder of 2013.

Front and center:

  • Private company developments could have public company implications

Accounting hot topics:

  • A focus on the statement of cash flows
  • Accounting for common control transactions
  • Contingencies - getting the fundamentals right

Hot off the press:

  • FASB's proposal on insurance contracts could affect more than just insurers
  • EITF's latest decisions

And more:

Along with the latest audit, regulatory and corporate governance developments, we discuss the IFRS Foundation's analysis of IFRS usage globally.

Download The quarter close: Third quarter 2013 to read the full report.

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