The quarter close — Fourth quarter 2013

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Quarter close 12/10/2013 by Assurance services
The quarter close — Fourth 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 Q4 publication and view our new video perspectives.


Video perspectives — Fourth Quarter 2013

Healthcare costs and the Affordable Care ActPwC's Jay Seliber, Michael Thompson and Ken Stoler discuss the Affordable Care Act and accounting implications for retiree medical plans.  Top five financial reporting remindersThe top five year-end financial reporting themes are shared by PwC's Mila Petrova, Kristin Derington-Ruiz, Patrick Young, James Gazley, and Elly Barrineau.   

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:

Front and center:

  • Revenue recognition standard - boards reach decisions on three key issues

Accounting hot topics:

  • Structured payables agreements
  • Accounting for tax incentives
  • Changing retiree healthcare plans
  • Share repurchases

Hot off the press:

  • FASB approves definition of a public business entity
  • FASB approves first private company alternatives; one more in the queue

And more: Along with the latest regulatory and corporate governance developments, we also discuss the recent EITF decisions.

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

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