The quarter close - Fourth quarter 2016

A look at this quarter's financial reporting issues

Welcome to the fourth quarter edition of The quarter close.

This edition of The quarter close focuses on timely accounting and reporting information that can help you prepare for year-end reporting. We start by spotlighting a video on non-GAAP measures.

The quarter close is just one way we help keep you up to speed on what you need to know each quarter. Whether you prefer the written word, audio webcasts and podcasts, or video clips, our offerings have you covered—all accessible from this page.


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Non-GAAP measures


What's covered in this edition of The quarter close

Accounting hot topics

We highlight implementation issues arising from the new Revenue Standard and the focus on SAB 74 disclosures related to new standards.

Hot off the Press

We spotlight FASB’s new cash flow guidance on restricted cash in the statement of cash flows which is intended to reduce diversity in practice. We also discuss new guidance on income tax for intra-entity transfers and recharacterization of related party funding. Lastly, we highlight proposed changes to the Consolidation Standard aimed at simplifying when a decision maker will consolidate a VIE.

Regulatory update, and more

We identify trends from recent SEC staff comment letters. We also highlight the new going concern assessment, optional Item 16, along with the latest corporate governance developments.

The quarter close video perspectives

This quarter's video perspectives share insight on Brexit, non-GAAP measures, leasing implementation issues, fundamentals of uncertain tax positions, supply agreements as leases, and contingent consideration in a business combination.

Click on the pictures or titles below to launch the video perspectives.



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Beth Paul
US Strategic Thought Leader, National Professional Services Group

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