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  • Flashline
    Flashline - Week ending November 20, 2014

    11/20/14 | Assurance services

    This week's PwC update on financial reporting developments includes: PwC's InPractice - Register now and join the discussion... Introducing our on-demand, CPE-eligible webcast library... Webcast: Private Company Services — 2014 Year-end accounting & reporting developments – December 8... and more

  • PwC comment letter (FASB)
    PwC comments on the FASB's Cloud computing arrangements proposal

    11/20/14 | Assurance services

    PwC supports the FASB’s proposal, the proposed transition method, and effective dates.

  • Webcast
    Pharmaceutical & Life Sciences Tax Hot Topics webcast: Legislative Update and Year End Accounting Update - December 10, 2014

    11/20/14 | Pharmaceuticals & life science

    Please join PwC for a complimentary Pharmaceutical and Life Sciences Tax Technical Hot Topics webcast: Legislative Update and Year End Accounting Update on Wednesday, December 10, 2014 from 12:00pm - 1:00pm (US ET).

  • Webcast
    PwC's PDP Tax update on Real Estate Funds and Real Estate Investment Trusts (REITs) webcast - December 11, 2014

    11/20/14

    Please join PwC's Professional Development Program as they host a tax seminar instructed by a panel of PwC subject matter specialists. You'll gain an understanding of the most recent developments relating to current industry trends and tax developments with respect to Real Estate Funds and REITs.

  • What's new on CFOdirect - Week of November 20, 2014

    11/20/14

    This edition includes: On-demand CPE-eligible library, New PwC-FERF revenue recognition report, Participate in our annual State of the Internal Audit Profession and Risk in Review Survey, and more

  • If you hold a C-Suite title then PwC invites you to participate in our annual State of the Internal Audit Profession and Risk in Review Survey

    11/20/14 | Risk Assurance

    Over the years, thanks to the input of thousands of executives from a number of sectors and territories, we have gained significant insight into how organizations are addressing the evolving risk landscape. The findings are published in both PwC's State of the Internal Audit Profession Study and our Risk in Review Study.

  • Webcast
    Revenue recognition implications for software companies webcast - December 4, 2014

    11/20/14 | Technology

    As part of our webcast series on the new Revenue Recognition standard, we invite you to join us for an expanded discussion on the specific impacts the new standard will have on software companies. While the new standard will impact companies broadly, there are particular implications to software companies that deserve focus as companies plan for implementation.

  • Webcast
    Healthcare, Higher Education, and Nonprofit: Year end review and 2015 outlook with perspectives from the IRS webcast - December 17, 2014

    11/20/14 | Healthcare

    Please join PwC for a "Year End Review and 2015 Outlook with Perspectives from the IRS" as our tax specialists and IRS officials, Sunita Lough, Commissioner of Tax-Exempt and Government Entities, and Eric San Juan, Senior Technical Advisor to the Commissioner TE/GE, review the past year, discuss the IRS restructuring of the TE/GE Division, provide an outlook of potential future initiatives from the IRS, and highlight other issues impacting universities, healthcare providers, and other tax-exempt organizations.

  • Cure for the common culture: How to build a healthy risk culture

    11/19/14 | Financial Services Institute

    What does it take to build a sustainable risk-resistant culture? We surveyed global banking leaders to find out.

  • Webcast
    Q4 Current Accounting and Reporting Developments Webcast - December 17, 2014

    11/19/14 | Assurance services

    Our quarterly webcast is designed to keep you informed about emerging accounting, regulatory, and market developments impacting financial reporting. Register for our Q4 webcast on December 17, or watch our on-demand (CPE-eigible) webcast replays of previous quarters.

  • PwC and Financial Executives Research Foundation (FERF) report: The New Revenue Recognition Standard: Are you Prepared for Change?

    11/18/14 | Assurance services

    In this survey report, PwC and FERF teamed up to gain an understanding of where companies are relative to implementing new revenue recognition standard. While many companies do not know what the implementation journey fully looks like yet in terms of implementation processes, costs, timing, contract reviews, IT and systems, operations, quantification and reporting, they understand they should start preparing now.

  • Research and Development (R&D) Funding Arrangements

    11/18/14 | Pharmaceuticals & life science

    This Pharmaceutical and Life Sciences Alert focuses on Research and Development (R&D) Funding Arrangements.

  • Powerful reporting

    11/18/14 | Power & utilities

    Power and utilities companies are often at the forefront of global sustainability and climate change issues, and are directly affected by the evolving expectations of the communities they serve. As populations become more urbanized and some jurisdictions begin to move towards more renewable energy sources, clear communication becomes even more important. Power and utilities companies need to tell a powerful story to support ongoing investment in their vital but often aging infrastructure.

  • Webcast
    Statutory Accounting Update - PDP Live Webcast Series - January 7, 2015

    11/17/14

    In this webcast, Jean Connolly will summarize the recent developments of the short and long-term projects of the NAIC with a focus on decisions reached at the 2014 NAIC Fall National Meeting (November 2014). The webcast will also highlight the activities of some of the committees, task forces and working groups of the NAIC.

  • Webcast
    On-demand library of CPE-eligible webcasts

    11/17/14

    Do you need CPE credit? Browse our library of on-demand CPE programs for your opportunity to earn some CPE and catch up on hot topics at the same time.

  • Webcast
    Best practices for a successful lump sum buyout strategy and recent developments plan sponsors should consider webcast - November 18, 2014

    11/14/14 | Human resource services

    In recent years Plan Sponsors of defined benefit pension plans have been focusing on de risking pension plans, including a strategy to provide a one-time lump sum buyout offer to former employees. We will share insights into the strategy Plan Sponsors utilized.

  • CFOs on the Move: Week ending November 14, 2014

    11/14/14

    Stay current on the career moves of your fellow financial professionals in companies across the U.S.

  • SEC comment letter trends

    11/14/14 | Assurance services

    PwC discusses key comment letter trends and considerations based on comment letters published by the SEC staff. Trends are organized by selected industries and accounting topics. We highlight the areas that received the most comments from the SEC and provide relevant examples of recent comments to aid preparers in assessing whether their disclosures are transparent and consistent with relevant accounting and reporting guidance.

  • Pharmaceutical and Life Sciences: 2014 SEC comment letter trends

    11/14/14 | Health Research Institute

    Our 2014 SEC comment letter trend compiles and analyzes the SEC staff’s comment letters issued over the past few years to registrants across different sectors within the Pharmaceutical and Life Sciences industry and provides highlights surrounding current hot topics and sample comments.

  • Flashline
    Flashline - Week ending November 13, 2014

    11/13/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Introducing “In transition — Practical insights on revenue recognition implementation”... Point of view: The interim reporting model — Time to get back to basics... M&A snapshot — Companies in distress: Bankruptcy process and reporting considerations... and more

  • Webcast
    Private Company Services: 2014 Year-end accounting & reporting developments webcast - December 8, 2014

    11/13/14 | Assurance services

    PwC’s National Professional Services Group invites you to attend our 2014 Year-end accounting & reporting developments webcast on Monday, December 8 at 12:00 pm ET. This will be an informative discussion on current accounting and financial reporting developments with a focus on private company considerations.

  • Revenue recognition

    11/13/14

    The FASB and IASB have released their converged revenue recognition standard, Revenue from contracts with customers (ASC 606). PwC provides details on the new revenue accounting standard and the business implications for companies and industries on all revenue transactions as they prepare for implementation of the new standard.

  • M&A snapshot
    Companies in distress: Bankruptcy process and reporting consideration (M&A snapshot)

    11/13/14 | Assurance services

    Overview of the bankruptcy process and key financial reporting considerations in bankruptcy.

  • What's new on CFOdirect - Week of November 13, 2014

    11/13/14

    This edition includes: Flashline, IFRS news, Point of view on the interim reporting model, The Latest in Compensation and Benefits Accounting webcast on December 10, and more

  • Webcast
    The Latest in Compensation and Benefits Accounting - December 10, 2014

    11/13/14 | Human resource services

    The accounting and reporting guidance around benefits and compensation continues to evolve. In an effort to keep you apprised of the on-going changes and updates, we are pleased to invite you to join us for our quarterly webcast series, designed for corporate financial reporting and HR executives. PwC specialists will provide their perspectives on emerging accounting, regulatory and market developments within the incentive compensation and employee benefits arena.

  • Investor Exchange 2014: Sharpening the impact of the institutional investor

    11/13/14 | PwC Investor Resource Institute

    In October 2014, institutional investors, corporate officials, and governance specialists came together at PwC’s second annual Investor Exchange. The goal: to exchange ideas, discuss important issues, and find opportunities to collaborate in the future.

  • Overcoming network logistic complexities in emerging markets

    11/12/14 | Advisory services

    When carrying out supply chain network modelling projects in emerging markets, there are a number of challenges to be considered and managed. This paper describes how a sample of these can be overcome.

  • Webcast
    Choosing your next market for strategic growth webcast - November 21, 2014

    11/12/14 | Transaction services

    Large multinational corporations (MNCs) have been competing from global platforms for some time. A newer dynamic is the growth of the Small MNC. Businesses which, just a few years back, were happy to compete in their “home” markets increasingly find that entry to new markets is not just a growth strategy, but actually necessary for their long-term survival. But how to access those markets without betting the house?. When is it the right time to expand to a new market? Where do we grow? How do we enter a new market? Who are the competitors? What risks do we face? These are common questions for any business looking to grow, and there's a way to approach market entry to ensure your company is best-positioned for success.

  • PwC comment letter (IASB)
    PwC Comments on IFRS IC tentative agenda decision: IFRIC 21 - Levies

    11/11/14 | Global accounting consulting services

    PwC agrees with the Committee's decision not to take this item onto its agenda.

  • Pension/OPEB 2014 assumption and disclosure survey

    11/11/14 | Human resource services

    PwC is pleased to share with you our Pension/OPEB 2014 Assumption and Disclosure Survey. This survey presents our analysis of the 2013 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60.

  • American Institute of Certified Public Accountants (AICPA) - latest developments

    11/11/14

    PwC's latest summary of recent developments at the American Institute of Certified Public Accountants (AICPA) including links to, and abstracts of, items such as news releases, action alerts, proposed rules, PwC comment letters, final rules, and meeting minutes.

  • Financial Accounting Standards Board (FASB) - latest developments

    11/11/14

    PwC's latest summary of recent developments at the Financial Accounting Standards Board (FASB) including the FASB simplification initiative and links to, and abstracts of, news releases, action alerts, proposed rules, PwC comment letters, final rules, and meeting minutes.

  • Governmental Accounting Standards Board (GASB)

    11/11/14

    The Governmental Accounting Standards Board (GASB) is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments.

  • International Accounting Standards Board (IASB) - latest developments

    11/11/14

    The IASB is the independent standard-setting body of the IFRS Foundation responsible for the development and publication of IFRSs and for approving Interpretations of IFRSs as developed by the IFRS Interpretations Committee (formerly called the IFRIC). Get PwC's latest summary of recent developments at the International Accounting Standards Board (IASB).

  • Auditing Standards Board (ASB)

    11/11/14

    The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for nonissuers. The ASB promulgates Statements on Auditing Standards (SAS), Statements on Standards for Attestation Engagements (SSAE) and Statements on Quality Control Standards (SQCS), and, as a part of its due process, releases Exposure Drafts of proposed standards.

  • Committee of Sponsoring Organizations of the Treadway Commission (COSO)

    11/11/14

    The 2013 COSO update to its Internal Control Integrated Framework, authored by PwC, helps refresh your internal controls for today's environment. Visit our COSO page for PwC's recent developments and videos, and links to key documents from the COSO (Committee of Sponsoring Organizations of the Treadway Commission) organization which is dedicated to providing thought leadership and guidance on internal control, enterprise risk management and fraud deterrence.

  • The CMO’s role in privacy: Are your marketing programs affecting your brand?

    11/10/14 | Risk Assurance

    Organizations often use customer information collected online to understand and effectively target consumers. This process requires not only the attention of the chief privacy officer, but also the chief marketing officer. Almost daily, news headlines underscore the importance of this with data breaches becoming commonplace. For consumers to provide complete and accurate information, they must know they can trust your organization.

  • Rethinking media auditing and benchmarking pools

    11/10/14 | Risk Assurance

    Knowing how your advertising spend compares to that of your competitors is an important benchmark that allows you to save money; and using media auditing and benchmarking pools is the definitive way to do this. Or is it? It’s time to question the value of these pools.

  • International Federation of Accountants (IFAC)

    11/10/14

    IFAC’s mission is to serve the public interest by contributing to the development, adoption and implementation of high-quality international standards in auditing and assurance, public sector accounting, ethics, and education for professional accountants.

  • PwC comment letter (AICPA)
    PwC comments on the AICPA's Enhancing Audit Quality discussion paper

    11/10/14 | Assurance services

    PwC strongly supports the AICPA's goals related to their enhancing audit quality initiatives.

  • Public Company Accounting Oversight Board (PCAOB) - latest developments

    11/10/14

    PwC's latest summary of recent developments at the Public Company Accounting Oversight Board (PCAOB) including links to, and abstracts of, items such as news releases, action alerts, proposed rules, PwC comment letters, final rules, and meeting minutes.

  • IFRS news
    IFRS news - November 2014

    11/10/14 | Assurance services

    This issue of IFRS news looks at (1) Revenue TRG tackles performance obligations and licenses, (2) new EFRAG to strengthen European influence, (3) ESMA focuses on consolidation, joint arrangements and deferred tax, (4) leases, (5) conceptual framework, (6) research agenda, and (7) Q&As: underlying.

  • In transition
    In transition: Transition Resource Group debates revenue recognition implementation issues

    11/10/14 | Assurance services

    TRG discussed five implementation issues and FASB announces outreach to determine if a delayed effective date is needed.

  • Point of view
    Point of view: The interim reporting model - Time to get back to basics

    11/7/14 | Assurance services

    PwC provides its point of view on refocusing the interim reporting model to enhance efficiency and relevancy.

  • Present and functioning: Fine-tuning your ICFR using the COSO update

    11/7/14 | Risk Assurance

    With the COSO’s 1992 Control Framework being superseded by the 2013 updated edition on December 15, 2014, now is the time for companies to use the updated framework to evaluate the effectiveness of their systems of internal control over financial reporting. This paper talks through the updated framework and these competencies to evaluate the effectiveness of companies’ systems of internal control over financial reporting.

  • Webcast
    PwC and Oracle Worldwide Infrastructure Spending Outlook and Project-Driven Supply Chain webcast - November 19, 2014

    11/7/14 | Advisory services

    Discussions will include a review of the Oxford Economics and PwC outlook on Capital Projects and Infrastructure Spending Report. Participants will learn how Oracle’s Project-Driven Supply Chain solutions can help lower costs, increase resource utilization and minimize late penalty fees.

  • Flashline
    Flashline - Week ending November 6, 2014

    11/6/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Webcasts: SEC comment letter trends — December 2 and 3... Reminder: Derivatives and hedging webcast – November 13... BoardroomDirect – October 2014... and more

  • Webcast
    SEC Comment Letter trends in the energy sector - December 10, 2014

    11/6/14 | Energy & mining

    PwC's Energy practice invites you to join us for a webcast on December 10, 2014 at 1pm CST to discuss SEC Comment Letter trends in the energy sector.

  • What's new on CFOdirect - Week of November 6, 2014

    11/6/14

    This edition includes: Flashline, BoardroomDirect, Reminder: Derivatives and hedging webcast - November 13, Register for PwC’s SEC comment letter trends webcast - December 2 and 3, and more

  • Fortified for success - Building your company’s risk, controls and compliance ecosystem, for the IPO and beyond

    11/5/14 | Risk Assurance

    Going public is a transformational event that pushes a company into view of regulatory, investor, and analyst scrutiny. Companies that delay getting their risk management, compliance and compliance infrastructure in order until after the IPO may be jeopardizing their ability to reap the full benefits of going public. This paper lays out steps that will help companies establish a foundation and cover the company’s critical risks and controls, both pre-and-post IPO.

  • PwC and Knowledge@Wharton special report: Navigating the financial reporting challenges

    11/5/14 | Advisory services

    In this special report, PwC and Wharton have teamed up to highlight the hidden risks and opportunities that can arise from key accounting challenges and suggest ways for companies to manage them — and potentially prosper. The articles collected here originally were published separately over the course of 2013 and 2014.

  • North American power deals: Q3 2014 mergers & acquisitions report

    11/5/14 | Power & utilities

    12 deals valued at more than $50 million came in this quarter, consistent with the 12 quarterly deals a year ago. Total deal value and average deal value increased by 141% each as compared to Q3 2013.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - October 2014

    11/4/14 | Center for Board Governance

    2014 Annual Corporate Directors Survey: Trends shaping governance and the board of the future. The full report addresses board performance, diversity, practices, priorities as well as IT and cybersecurity oversight, strategy and risk oversight, and executive compensation and director communications.

  • PwC comment letter (PCAOB)
    PwC comments on PCAOB paper on estimates and fair value measurements

    11/4/14 | Assurance services

    PwC is supportive of the project but offers recommendations to address what we see as potential practical challenges.

  • US retail and consumer deals insights: Q3 2014 update

    11/4/14 | Transaction services

    Eleven mega deals drove significant deal activity in Q3-2014, positioning the R&C deals market to outperform last year's strong performance. Retail sales and economic trends continue to improve, leading to higher levels of consumer confidence as we head into the holiday season. IPO activity slowed in the third quarter of 2014 in terms of both volume and value after strong performance in the second quarter of 2014 with only two IPOs in Q3-2014. However, the pipeline looks stronger for the fourth quarter.

  • Securities and Exchange Commission (SEC) - latest developments

    11/3/14

    PwC's latest summary of recent developments at the Securities and Exchange Commission (SEC) including links to, and abstracts of, items such as news releases, action alerts, proposed rules, PwC comment letters, final rules, and meeting minutes.

  • Webcast
    SEC comment letter trends webcasts: Commercial and industrial companies (December 2) and Financial services (December 3)

    11/3/14

    These webcasts will provide you with insights and analysis of recent SEC comment letter trends at an industry level. One webcast discusses trends impacting Commercial and industrial companies sectors and the other is focused on Financial services industries.

  • Webcast
    PwC's Year-End M&A Outlook for 2015 webcast - December 18, 2014

    11/3/14 | Transaction services

    This webcast will review the current state of the M&A market in the US, the trends impacting dealmaking, what we envision the deal market could look like in 2015, and key considerations for successfully executing your deal.

  • Flashline
    Flashline - Week ending October 30, 2014

    10/30/14 | Assurance services

    This week's PwC update on financial reporting developments includes: PwC guide: Financial statement presentation – inaugural edition... PwC guide: Financing transactions: debt, equity and the instruments in between – 2014 edition... Save the date: PwC’s Center for Board Governance quarterly webcast – November 5... and more

  • What's new on CFOdirect - Week of October 30, 2014

    10/30/14

    This edition includes: Financial statement presentation – 2014 accounting and financial reporting guide, CPE-eligible version of Q3 2014 Current Accounting and Regulatory Developments webcast, and more

  • Accounting guides
    Financial statement presentation - 2014 accounting and financial reporting guide

    10/30/14 | Assurance services

    The inaugural edition of our "Financial statement presentation" accounting and financial reporting guide addresses U.S. GAAP presentation and disclosure requirements of common balance sheet and income statement accounts.

  • Accounting guides
    Financing transactions: debt, equity and the instruments in between – 2014 accounting and financial reporting guide

    10/30/14 | Assurance services

    This is a roadmap to the accounting for the issuance, modification, and extinguishment of debt and equity instruments.

  • Q3 2014 US technology deal insights

    10/29/14 | Transaction services

    While momentum continues apace with slightly fewer but larger deals, the third quarter experienced an unprecedented series of spin off announcements from technology titans that signal fundamental competitive shifts. Healthy valuations, built-up cash reserves and the ability to leverage equity enabled strategic buyers to lead the way, while private equity remained active on both the buy and sell side.

  • HR Innovation – Fall 2014

    10/29/14 | Human resource services

    HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders.

  • How non-GAAP Measures Can Impact Your IPO

    10/29/14 | Transaction services

    A successful IPO depends on a thorough understanding of how non-GAAP measures can impact the way your company is viewed by potential investors.

  • PwC comment letter (IASB)
    PwC comments on the IASB's discussion paper on accounting for macro hedging

    10/28/14 | Global accounting consulting services

    PwC does not support an accounting model with a scope focused on Dynamic Risk Management as explored in the IASB paper.

  • Meeting
    IASB Board Meeting

    10/28/14

    Meeting of the board of the International Accounting Standards Board (IASB), November 17-21, 2014.

  • Meeting
    FASB Board Meeting

    10/28/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on November 5, 2014.

  • Meeting
    FASB Board Meeting

    10/28/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on November 19, 2014.

  • Meeting
    FASB/IASB Joint Meeting

    10/28/14

    Joint meeting of the boards of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) - November 19, 2014.

  • Meeting
    IASB Education Session

    10/28/14

    The IASB will hold educational, non-decision-making sessions on November 13-14, 2014, to discuss topics that are anticipated to be discussed at a future Board meeting. (No decisions are made at education sessions.)

  • Meeting
    IFRS Interpretations Committee Meeting

    10/28/14

    Meeting of the IFRS Interpretations Committee - November 11-12, 2014.

  • Meeting
    GASB Board Meeting

    10/28/14

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on November 11-13, 2014.

  • Meeting
    GASB Board Meeting

    10/28/14

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on December 15-17, 2014.

  • Meeting
    FASB Board Meeting

    10/28/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on November 24, 2014.

  • Meeting
    FASB Board Meeting

    10/28/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on November 12, 2014.

  • Meeting
    IAASB Meeting

    10/28/14

    Meeting of IFAC's International Auditing and Assurance Standards Board (IAASB) - December 1-5, 2014.

  • Webcast
    PwC Center for Board Governance quarterly webcast - November 5, 2014

    10/28/14 | Private Company Services

    PwC's Center for Board Governance invites you to attend the next Center for Board Governance Quarterly Webcast Series, designed to help board and audit committee members more effectively meet the challenges of their critical roles.

  • Meeting
    GASB Board Meeting

    10/28/14

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on December 1, 2014.

  • Webcast
    Top year-end planning considerations for private companies, family businesses and individuals webcast - November 6, 2014

    10/27/14 | Private Company Services

    Private Company Services' annual Year-end Tax and Wealth Management Planning webcast will focus on the key tax considerations for both businesses and individuals and strategies to consider to maximize your tax planning as we approach year-end.

  • Tax accounting insights
    FASB decides to propose changes to income tax accounting

    10/27/14 | Tax accounting services

    During its meeting on October 22, 2014, the FASB agreed to issue an exposure draft related to two tax accounting topics.

  • Financial instruments

    10/24/14

    IASB issued IFRS 9 Financial Instruments which replaces most of the guidance in IAS 39 and includes a new model for classification and measurement of financial assets and impairment. The FASB is expected to issue a final standard on classification and measurement and impairment in the second half of 2014. PwC offers the latest developments, summaries of board decisions, and publications on the FASB and IASB's financial instruments project.

  • Flashline
    Flashline - Week ending October 23, 2014

    10/23/14 | Assurance services

    This week's PwC update on financial reporting developments includes: IFRS and US GAAP: similarities and differences — 2014 edition... In brief: New mortality tables to impact benefit obligation assumptions... Annual Corporate Directors Survey: Trends shaping governance and the board of the future — 2014... and more

  • What's new on CFOdirect - Week of October 23, 2014

    10/23/14

    This edition includes: IFRS and US GAAP: similarities and differences - 2014 edition, How investors are shaping boards today… and into the future, and more

  • Webcast
    Energy executive webcast series - Energy Tax Legislative Updates - November 5, 2014

    10/23/14 | Energy & mining

    PwC's Energy practice invites you to join us for a webcast to discuss Energy Tax Legislative Updates on November 5, 2014 at 1pm CST.

  • Webcast
    Revenue Recognition – Webcast series & Industry-specific webcasts

    10/23/14 | Assurance services

    Watch or participate in our on-demand CPE-eligible two-part webcast series where we discuss the new Revenue Recognition standard in detail, and help you understand the pervasive business implications, as well as what companies can do to prepare for implementation of the new standard. Additionally, we expand our discussion with a series of industry-specific webcasts that look at the impact the new revenue recognition standard will have on various sectors.

  • The Global State of Information Security Survey 2015

    10/23/14 | Advisory services

    The Global State of Information Security® Survey 2015 is a worldwide study by PwC, CIO, and CSO. Security breaches are on the rise, and it is no surprise to find that as the number of information security incidents continues to mount, so do financial losses. Survey respondents in 2014 report that the number of detected incidents soared to a total of 42.8 million, a 48% leap over 2013. This increase comes at great cost: Total financial losses attributed to security compromises increased 34% over 2013.

  • Webcast
    Derivatives and hedging Webcast - November 13, 2014

    10/23/14 | Assurance services

    PwC's National Professional Services Group invites you to attend a webcast which will provide a refresher on current derivatives and hedge accounting guidance and practices with a focus on hedging foreign currency risk and interest rate risk.

  • IASB/FASB Insurance Contracts Project - Meeting summaries

    10/23/14 | Insurance

    Insurers currently use a variety of different and largely inconsistent local approaches to measure the value of insurance contracts within their statutory financial statements. This diversity makes it difficult to compare companies and may fail to reflect the true economic value of insurance business, which can put insurers at a considerable disadvantage when competing for capital.

  • Webcast
    Q3 Energy M&A Update: Recent trends and the impacts of the Affordable Care Act on M&A - October 30, 2014

    10/22/14 | Energy & mining

    PwC's Oil and Gas Deals practice invites you to join us for the third in our Transaction Trends in Oil and Gas webcast series on October 30 at 1:00 pm CDT.

  • Threat smart: Building a cyber resilient financial institution

    10/22/14 | Financial Services Institute

    Cyber risk is more than an IT issue; it’s a business issue. Find out how to build a cyber resilient organization.

  • How investors are shaping corporate boards today and into the future

    10/22/14 | PwC Investor Resource Institute

    Successful investors continually look around the corner to anticipate the next challenge and the next opportunity, both today and tomorrow. And investors expect the companies they invest in to be similarly forward thinking. So what’s important to investors, and what do they expect of corporate directors? Our second annual survey takes a look.

  • IFRS in the US

    10/21/14

    While the near-term use of IFRS in the US by domestic public companies will not be required, IFRS remains very relevant to many US businesses. PwC provides the latest developments and helpful publications on IFRS adoption & convergence in the US.

  • Webcast
    China and Equity Compensation - is it getting any easier? November 3, 2014

    10/21/14 | Human resource services

    Many multinational companies have been dealing with the complex and ever changing regulatory environment in China for several years, but still struggle to keep informed of changes in tax bureaus' positions or the State Administration of Foreign Exchange (SAFE) requirements.

  • Webcast
    Time to Take Action - Major Changes to Equity Plan Compliance in the UK - December 3, 2014

    10/21/14 | Human resource services

    Major changes have been introduced to the annual reporting requirements and tax approval process for employee share plans.

  • In brief
    In brief: New mortality tables to impact benefit obligation assumptions

    10/21/14 | Assurance services

    New mortality tables could significantly impact pension and OPEB obligations for this year-end.

  • Corporate Governance Series
    PwC's 2014 Annual Corporate Directors Survey

    10/21/14 | Center for Board Governance

    What does the corporate board of the future look like? Diversity, shareholder relations, communication with management, effective IT governance, fair executive compensation, and agile risk response are cited in PwC's Annual Corporate Directors Survey.

  • Corporate Governance Series
    ProxyPulse Third Edition 2014

    10/21/14 | Center for Board Governance

    This edition of ProxyPulse covers data and analysis on topics including share ownership, director elections, “say-on-pay”, shareholder proposals, proxy material distribution, and voting mechanics.

  • Consumer Intelligence Series - The Wearable Future

    10/21/14 | Entertainment & media

    The Wearable Future, which looks at some of the strengths and opportunities for wearable tech—and the weaknesses and challenges that enterprising businesses must successfully navigate.

  • Status of FASB standard-setting projects

    10/20/14 | Assurance services

    Review the expected publication dates for select FASB standard-setting projects on PwC's CFOdirect.

  • IFRS and US GAAP: similarities and differences - 2014 edition

    10/20/14 | US GAAP & IFRS Convergence

    PwC's publication will help you develop a broad understanding of the major differences between IFRS and US GAAP. It also contains insight on recent and proposed guidance, including developments pertaining to the overall convergence agenda.

  • Insurance contracts

    10/19/14

    The FASB and IASB have been jointly deliberating insurance contract accounting with a goal of issuing a single, high-quality global standard on insurance contract accounting. CFOdirect offers a roundup of PwC’s reports and insights on the insurance contracts project.

  • Business combinations

    10/17/14

    The accounting for business combinations (ASC 805), discontinued operations, divestitures, and related topics impairments and segment reporting continue to pose many challenges and remains on the SEC's radar screen. PwC provides the latest developments in these and other business combination accounting topics.

  • Leases

    10/17/14

    A roundup of PwC reports and insights on accounting for leases - a joint project of IASB and FASB - is available at CFOdirect.

  • Flashline
    Flashline - Week ending October 16, 2014

    10/16/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Get all our revenue recognition insights on the 365 app... M&A snapshot — Companies in distress: A successful turnaround requires decisive action... 'IFRS adoption by country' publication now available... and more

  • What's new on CFOdirect - Week of October 16, 2014

    10/16/14

    This edition includes: Flashline, M&A snapshot series on companies in distress, Upcoming revenue recognition webcasts, and more

  • Private company reporting

    10/16/14

    PwC's summary of the latest deliberations of the Private Company Council (PCC), as well as recent developments and publications addressing the GAAP concerns of private companies.

  • Change in timing for recording the Annual Pharmaceutical Fee

    10/15/14 | Pharmaceuticals & life science

    This Pharmaceutical and Life Sciences Alert focuses on the change in timing for the Annual Pharmaceutical Fee.

  • Income tax

    10/15/14

    Stay informed of the most recent developments in Accounting for Income Taxes (ASC 740) on PwC's CFOdirect.

  • M&A snapshot
    Companies in distress - A successful turnaround requires decisive decision (M&A snapshot)

    10/15/14 | Assurance services

    Signs your company might be in distress and actions it can take to turn the business around.

  • Asset management: Powering your journey to success

    10/14/14 | Power & utilities

    More than 20 senior power and utilities (P&U) executives and experts from the US and Canada joined us in May 2014 in Chicago to discuss the challenges they’re facing managing their physical asset portfolios and operations. The group came together at a roundtable to share their approaches to Enterprise Asset Management and to discuss leading practices, challenges and lessons learned Participants were drawn from across the gas and electricity sectors, including generation, storage, transmission, and distribution.

  • Seed capital: Investing in product innovation

    10/14/14 | Asset management

    PwC’s Seed Capital Program Survey collates data from 16 participating asset management firms regarding their seed capital program strategies. This article summarizes several of the survey’s key findings.

  • IFRS adoption by country

    10/14/14 | US GAAP & IFRS Convergence

    This PwC publication includes a map and summarizes by country which countries have adopted IFRS.

  • US Real Estate Insights: Fall 2014

    10/14/14 | Real estate

    In this issue, we cover several timely and insightful topics, including the expanding trend of non-traditional REIT conversions, Sovereign Wealth Fund investment strategies for US property markets, and the positive trends impacting the vibrant office sector.

  • Webcast
    Healthcare Higher Education and Not-For-Profit Series - Hot Topics and Technical Updates Impacting Accounting and Financial Reporting - October 23, 2014

    10/14/14 | Healthcare

    This webcast will cover FASB standard setting developments that have occurred since our July webcast. Among other matters, we will cover developments related to the FASB/IASB convergence projects, including information related to the new revenue recognition standard, and an update on FASB projects impacting not-for-profit entities, including the not-for-profit financial statement project. As always, the focus is on not-for-profit organizations that apply FASB standards, with an emphasis on healthcare and higher education institutions.

  • Tax accounting insights
    FASB adds stock compensation tax accounting topics to its agenda

    10/10/14 | Tax accounting services

    FASB adds stock compensation tax accounting topics to its agenda.

  • Webcast
    The European Data Protection Regulation: What this means for US businesses - November 4, 2014

    10/10/14 | Risk Assurance

    The proposed General Data Protection Regulation, which is currently proceeding through the European legislature, would introduce widespread data protection changes and greatly increase financial sanctions for noncompliance. These changes are likely to raise significant challenges in regard to data protection compliance for all businesses (regardless of the location of their establishments) that operate or provide goods and services within the European Union (EU). During the webcast, Jay, Stewart and James will discuss the changes the new law would introduce, its current status and how US companies can prepare.

  • Webcast
    How companies can adopt the New Revenue Recognition Standard while leveraging their SAP Investment - October 30, 2014

    10/10/14 | Advisory services

    Join PwC and SAP in this webcast and learn about the new revenue recognition standard and how to leverage your SAP technology to meet the revenue compliance requirement.

  • Flashline
    Flashline - Week ending October 9, 2014

    10/9/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Webcast: IASB and PwC perspectives on how the new revenue standard will change your business – October 23... IFRS news – October 2014... FASB meeting recap - Decisions reached to simplify accounting for stock-based compensation... and more

  • What's new on CFOdirect - Week of October 9, 2014

    10/9/14

    This edition includes: Flashline, IASB and PwC perspectives on new revenue standard webcast on October 23, Global Tax Accounting Services Newsletter, and more

  • IFRS news
    IFRS news - October 2014

    10/9/14 | Assurance services

    This issue of IFRS news looks at (1) IASB takes debt versus equity off the table, and (2) IASB continues to hold line on a single model for leases, (3) Hilary Eastman discusses why it’s time to stop talking and start doing, (4) consultation on IFRS in the EU, (5) IFRS 10 and IAS 28 amendments, (6) Annual Improvements 2012-14, (7) ED on fair value – price times quantity, (8) Rate regulated activities DP, (9) Disclosure initiative, (10) Insurance redeliberations, and (11) Q&As: ‘T’ is for translation of foreign currencies.

  • PwC comment letter (AICPA)
    PwC comments on PEEC proposed new interpretation on breach of independence

    10/9/14 | Assurance services

    PwC shared specific comments and suggestions concerning breaches (i.e., violations) of the Code of Professional Conduct.

  • Tax accounting insights
    Global Tax Accounting Services Newsletter (July – September 2014) - follow recent global accounting and reporting developments

    10/8/14 | Tax accounting services

    In this release we discuss a variety of global accounting, reporting and tax law developments in the quarter ended September 30, 2014.

  • PwC IPO Watch Finds Q3 IPO Market Proceeds Raise $38.1 Billion

    10/8/14 | Transaction services

    The US IPO market continued to demonstrate significant investor interest in initial public offerings (IPOs) in the third quarter of 2014.

  • PwC’s Stock compensation: 2014 Assumption and disclosure study

    10/7/14 | Human resource services

    PwC is pleased to share with you our Stock Compensation 2014 Assumption and Disclosure Study. This study presents our analysis of the 2013 year-end assumptions and disclosures for large US public companies as well as separately for high tech companies.

  • Outlook for the sports market in North America through 2018

    10/6/14 | Entertainment & media

    PwC’s Sports Outlook focuses on recent results and potential opportunities and challenges to future industry growth. This edition for North America provides revenue projections over five years through 2018 within four key segments of the sports market.

  • Webcast
    Revenue recognition: IASB and PwC perspectives on how the new standard will change your business webcast – On demand webcast

    10/5/14 | Assurance services

    Watch this special PwC sponsored Compliance Week on-demand webcast from October 23, 2014 on the new revenue accounting rules and how they can affect your business.

  • Flashline
    Flashline - Week ending October 2, 2014

    10/2/14 | Assurance services

    BoardroomDirect – September 2014... Family Business Corporate Governance Series: Building or renewing your board... PwC comments on FASB's proposals to simplify inventory measurement and eliminate extraordinary items... FASB Action Alert and Project Updates... and more

  • What's new on CFOdirect - Week of October 2, 2014

    10/2/14

    This edition includes: Flashline, Metrics by design - A practical approach to measuring internal audit performance, BoardroomDirect: Update on current board issues - September 2014, and more

  • Rx Marketplace Quarterly, Issue3

    10/2/14 | Pharmaceuticals & life science

    The PwC Rx Marketplace Quarterly features a wide range of financial reporting developments, accounting and tax developments, regulatory updates and general industry trends impacting the pharmaceutical and life sciences industry.

  • Webcast
    Technology Forecast - Rethinking integration: Emerging patterns from cloud computing leaders - October 14, 2014

    10/1/14

    Join us on for a discussion on Rethinking Integration. We will review several IT trends, including data lakes, silo elimination, microservices and application portability that many are exploring to alleviate the integration burden and speed integration success.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - September 2014

    10/1/14 | Center for Board Governance

    Audit Committee Excellence Series: Overseeing external auditors addresses leading practices related to communications with the external auditor, the chair’s relationship with the lead audit partner and the firm, evaluating the external auditor’s performance, and the company’s preapproval controls for services provided by the external auditor.

  • Metrics by design - A practical approach to measuring internal audit performance

    10/1/14 | Risk Assurance

    As leading internal audit functions have transformed to meet increasing expectations, metrics have become a critical tool for Internal Audit to demonstrate its value to the organization and drive its performance against stakeholder expectations. Building on key findings from PwC’s 2014 State of the Internal Audit Profession study, this paper explores how internal audit functions can leverage metrics to both communicate the value they are providing as well as drive results.

  • Goods gone bad: Addressing money-laundering risk in the trade finance system

    10/1/14 | Risk Assurance

    The rise of trade-based money laundering presents direct financial, reputational, and compliance risk to the financial services companies, banks, and global trade organizations that provide and utilize trade finance. Financial firms can address these increased AML challenges by leveraging analytics and statistical transaction monitoring techniques to identify information, trends, connections, and anomalies indicative of trade-based money laundering schemes.

  • Emerging Issues Task Force (EITF) - latest developments

    9/30/14

    PwC's latest summary of recent developments at the Emerging Issues Task Force (EITF) including links to, and abstracts of, items such as news releases, action alerts, proposed rules, PwC comment letters, final rules, and meeting minutes.

  • Trendsetter Barometer™ Q2 2014 — Private companies outperform the economy but plan to hire just a little

    9/30/14 | Private Company Services

    We spoke to over 200 private-company leaders about what they envision for the year ahead. They told us they're more optimistic about the economy, have ambitious revenue goals, and plan to hire new workers in 2014. Read our report to hear what else they're planning for the year ahead.

  • PwC comment letter (FASB)
    PwC comments on the FASB's proposal to simplify inventory measurement

    9/30/14 | Assurance services

    PwC supports the FASB's decision to require that inventory be measured at the lower of cost and net realizable value.

  • PwC comment letter (FASB)
    PwC comments on the FASB's proposal to eliminate requirements for extraordinary items

    9/30/14 | Assurance services

    PwC supports the FASB’s decision to remove the concept of extraordinary items from U.S. GAAP.

  • Corporate Governance Series
    Building or renewing your board

    9/30/14 | Center for Board Governance

    More and more family businesses are interested in corporate governance today. Many want to understand the value a board brings, and how to evolve their board to provide that value. This publication is the second in a series about family business corporate governance.

  • Insurance board of directors' risk responsibilities: Guidance from global regimes

    9/30/14 | Insurance

    At the present time, no two developments in the insurance sector seem more entwined than risk and regulation, and nowhere is this interaction more evident than in developing regulatory expectations for insurers’ boards of directors. While regulators still seem far apart in their search for a single global capital regime, they are much closer to a consensus on terms of governance.

  • NAIC Meeting Notes, Summer 2014

    9/30/14 | Insurance

    The National Association of Insurance Commissioners held its Summer National Meeting in Louisville from August 16 to 19. This newsletter contains information on activities that occurred in some of the committees, task forces and working groups that met there.

  • Flashline
    Flashline - Week ending September 25, 2014

    9/25/14 | Assurance services

    In depth: FASB defines management’s going concern assessment and disclosure responsibilities... Private company reporter: PCC votes to simplify the accounting for certain intangible assets... In the loop: Selling part of your business? New rules for reporting disposals... Regulatory and standard-setting developments – September 2014... and more

  • What's new on CFOdirect - Week of September 25, 2014

    9/25/14

    This edition includes: Flashline, In depth: FASB defines management's going concern responsibilities, The quarter close – Director’s edition, and more

  • Meeting
    Small Business Advisory Committee Meeting

    9/25/14

    Meeting of the FASB's Small Business Advisory Committee (SBAC) on November 4, 2014.

  • Meeting
    IASB Board Meeting

    9/25/14

    Meeting of the board of the International Accounting Standards Board (IASB), October 20-24, 2014.

  • Meeting
    IFRS Foundation Trustees Meeting

    9/25/14

    IFRS Foundation Trustees Meeting - October 9, 2014.

  • Meeting
    IASB Education Session

    9/25/14

    The IASB will hold educational, non-decision-making sessions on October 17, 2014, to discuss topics that are anticipated to be discussed at a future Board meeting. (No decisions are made at education sessions.)

  • Meeting
    IFRS Advisory Council Meeting

    9/25/14

    Meeting of the IFRS Advisory Council - October 13-14, 2014.

  • Meeting
    SEC Investor Advisory Committee Meeting

    9/25/14

    Meeting of the SEC's Investor Advisory Committee on October 9, 2014.

  • Meeting
    GASB Board Meeting

    9/25/14

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on October 1-2, 2014.

  • Meeting
    FASB/IASB Revenue Recognition TRG Meeting

    9/25/14

    Meeting of the FASB/IASB Joint Transition Resource Group for Revenue Recognition on October 31, 2014.

  • Meeting
    Meeting of the FASB and ASB Audit Issues Task Force

    9/25/14

    FASB Liaison Meeting with the AICPA Auditing Standards Board’s Audit Issues Task Force on October 20, 2014.

  • Meeting
    FASB Board Meeting

    9/25/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on October 8, 2014.

  • Meeting
    PCAOB Standing Advisory Group Meeting

    9/25/14

    Meeting of the PCAOB's Standing Advisory Group Meeting on October 2, 2014.

  • Conference
    Conference on Auditing and Capital Markets

    9/25/14

    Conference on Auditing and Capital Markets on October 27, 2014.

  • Meeting
    FASB Board Meeting

    9/25/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on October 29, 2014.

  • Meeting
    FASB Board Meeting

    9/25/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on October 22, 2014.

  • Meeting
    FASB/IASB Joint Meeting

    9/25/14

    Joint meeting of the boards of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) - October 22-23, 2014.

  • Meeting
    GASB Board Meeting

    9/25/14

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on October 20, 2014.

  • Meeting
    IESBA Meeting

    9/25/14

    Meeting of the IFAC's International Ethics Standards Board for Accountants (IESBA) on October 13-15, 2014.

  • Corporate Governance Series
    The Quarter close: Directors edition Q3 2014

    9/24/14 | Center for Board Governance

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

  • The new digital ecosystem reality: Managing risk to enable strategy

    9/24/14 | Technology

    Being aware of risks is one thing; taking specific action to address them head on is another. Many companies have tended to look at risk management as something they should react to, rather than something that they should build into the company culture.

  • In depth
    In depth: FASB defines management’s going concern assessment and disclosure responsibilities

    9/24/14 | Assurance services

    The FASB issued new guidance which defines management's going concern assessment and disclosure responsibilities.

  • Webcast
    Trendsetter Business Outlook - a conversation about economic trends impacting private companies and C-suite decisions. Live in New York, October 15; Webcast, October 22

    9/24/14 | Private Company Services

    The event features a panel discussion of business decisions that private companies should consider in light of key economic indicators revealed in the quarterly Trendsetter Barometer report. The panel will include Ken Esch, Private Company Services partner who oversees the PCS Trendsetter program, Fentress Seagroves, PwC Transaction Services partner focused on M&A, David Ekizian, General Manager of Mitsui & Co (USA) and Jeff Prosinski, Vice President and Chief Financial Officer for J.M. Huber Corporation.

  • In depth: Revenue standard is final – A comprehensive look at the new model (Asset management industry supplement)

    9/24/14 | Assurance services

    The FASB and IASB have issued their long-awaited converged standard on revenue recognition. How will you be affected? This industry-specific supplement to our In depth publication highlights some of the areas that could create the most significant challenges for Asset management companies as they transition to the new revenue standard.

  • EITF observer
    EITF observer - PwC's synopsis of the September 18th EITF meeting

    9/23/14 | Assurance services

    The EITF met on September 18, 2014 to discuss four issues. PwC's EITF observer provides you an insightful summary of decisions reached and the changes affecting GAAP.

  • Regulatory and standard-setting developments
    Regulatory and standard-setting developments - September 2014

    9/22/14 | Assurance services

    This document provides a summary of activities of the PCAOB, SEC, and FASB, and related international developments that are of interest to audit committees and companies.

  • Private company reporter
    Private company reporter - PCC votes to simplify the accounting for certain intangible assets

    9/22/14 | Assurance services

    Under the alternative, private companies will not have to separately recognize and measure certain intangible assets.

  • In the loop
    In the loop: Selling part of your business? New rules for reporting disposals

    9/22/14 | Assurance services

    Fewer disposals are expected to be reported as "discontinued operations" under new guidance.

  • Retail & Consumer Knowledge Brief: Technical and Quality Newsletter (September 2014)

    9/18/14 | Retail & consumer

    What are the technical and reporting issues impacting retail and consumer products companies? PwC's Retail & Consumer KnowledgeBrief provides insights and summaries on two standards recently issued by the FASB, considerations and insights on the SEC’s continued focus on segment reporting, and more.

  • What's new on CFOdirect - Week of September 18, 2014

    9/18/14

    This edition includes: Flashline, The quarter close, PwC Guide: Business combinations and noncontrolling interests - 2014 global edition, and more

  • Flashline
    Flashline - Week ending September 18, 2014

    9/18/14 | Assurance services

    The quarter close—Third quarter 2014... PwC guide: Business combinations and noncontrolling interests—2014 global edition... Tax accounting insights: FASB discusses income tax accounting for stock compensation... FASB issues exposure draft on Technical corrections and improvements... and more

  • The rise of retail health insurance exchanges

    9/16/14 | Healthcare

    As health insurance becomes more consumer centric, employers must decide about exchanges: public, private, or none of the above. Early tremors in the market suggest a coming paradigm shift from a business-to-business model toward a business-to-consumer model of purchasing healthcare.

  • Is your organization conflicted?

    9/16/14 | Advisory services

    Organizational Conflicts of Interest pose reputational, legal, regulatory and financial risks - and they are very difficult to detect. Without resorting to overly intrusive procedures, how can organizations manage the risks posed by Conflicts? This white paper discusses some of those risk-mitigation techniques, and how they might apply in your organization.

  • Accounting guides
    Business combinations and noncontrolling interests - 2014 global accounting and financial reporting guide

    9/16/14 | Assurance services

    This PwC guide explains the principles of accounting and financial reporting for business combinations and noncontrolling interests (ASC 805) under both U.S. GAAP and IFRS. This guide includes our perspectives on the application of those principles, and our insights on the challenges of accounting for intangible assets and goodwill in the post-combination period.

  • Webcast
    Pharmaceutical & Life Sciences Tax Hot Topics webcast: Medical Device Excise Tax - September 23, 2014

    9/15/14 | Pharmaceuticals & life science

    Please join PwC for a complimentary Pharmaceutical and Life Sciences Tax Technical Hot Topics webcast: Federal Medical Device Excise Tax (MDET); including a Legislative Update, IRS Audit Program and Planning Opportunities on Tuesday, September 23, 2014 from 12:00pm - 1:00pm (US ET).

  • Quarter close
    The quarter close — Third quarter 2014: Publication and new video perspectives

    9/15/14 | Assurance services

    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.

  • Tax accounting insights
    FASB discusses income tax accounting for stock compensation

    9/12/14 | Tax accounting services

    During its meeting on September 10, 2014, the FASB preliminarily discussed whether to add income tax accounting for stock compensation to its Simplification agenda.

  • What's new on CFOdirect - Week of September 11, 2014

    9/11/14

    This edition includes: Flashline, The quarter close third quarter video perspectives: New revenue standard, simplification, and spin-offs, and more

  • Corporate Governance Series
    Achieving excellence: Overseeing external auditors (Audit Committee Excellence Series)

    9/11/14 | Center for Board Governance

    This edition addresses communications with the external auditor, the audit committee chair’s working relationship with the lead audit partner, auditor independence, and the preapproval process for auditor services. The publication also discusses the external auditor relationship with internal audit; the influence of other parties, such as the PCAOB, Center for Audit Quality and proxy advisory firms; and evaluating the auditor, among other topics.

  • Flashline
    Flashline - Week ending September 11, 2014

    9/11/14 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close, third quarter video perspectives... Audit Committee Excellence Series: Achieving excellence — Overseeing external auditors... Reminder: Corporate divestitures webcast — September 15... SEC releases draft 2015 Taxonomy... and more

  • MoneyTree™ Life Sciences Report

    9/10/14 | Healthcare

    Biotech soars to record high: Investment in biotechnology was the highest since the start of the MoneyTree data series in 1995. Biotech and medical devices industries both see year-over-year double-digit growth in investments.

  • Managing the Shadow Cloud - Integrating cloud governance into your existing compliance program

    9/10/14 | Risk Assurance

    The world of computing has changed, and executives have begun to realize that shadow cloud activity cannot be ignored. At the same time, realizing the benefits of the cloud with more confidence about the risks and rewards depends on knowing how to prudently say “yes” to the cloud.

  • IFRS news
    IFRS news - September 2014

    9/9/14 | Assurance services

    This issue of IFRS news looks at (1) alternative performance measures, (2) discussion of IFRIC agenda rejections also known as "Not-an-IFRIC," (3) IASB spotlight on IASB member Amaro Gomes, (4) IAS 27 narrow scope amendment, (5) exposure draft on IAS 12 narrow scope amendment, (6) IASB workplan, and (7) Q&As: service concession arrangements.

  • Video
    Top 5 financial statement line items impacted by the new revenue standard

    9/8/14 | Assurance services

    Do you think the revenue recognition standard only impacts revenue? Think again! Hear our experts discuss our top 5 financial statement line items that may be impacted OTHER than revenue.

  • Video
    Spin-offs

    9/8/14 | Assurance services

    Spin-off transactions are increasing in the marketplace. Is there one in your future? PwC's Neil Dhar, Ravi Rao and Beth Paul discuss the current market trends, key considerations for carve-out financial statements, and how to be successful both during and after a spin-off.

  • Video
    Simplification

    9/8/14 | Assurance services

    Is the accounting world too complex? Learn about the FASB simplification initiative from PwC's talk with Sue Cosper, technical director at the FASB.

  • Conference
    Meet the Experts 2014

    9/8/14

    Meet the Experts 2014 - addressing the latest developments in international financial reporting, November 10, 2014.

  • In depth: Revenue standard is final – A comprehensive look at the new model (Real estate industry supplement)

    9/8/14 | Assurance services

    The FASB and IASB have issued their long-awaited converged standard on revenue recognition. How will you be affected? This industry-specific supplement to our In depth publication highlights some of the areas that could create the most significant challenges for Real Estate companies as they transition to the new revenue standard.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - August 2014

    9/4/14 | Center for Board Governance

    As cybersecurity has risen to the top of many boards’ risk management agendas, there is a more compelling need for clear dialogue between the C-suite and the board.

  • What's new on CFOdirect - Week of September 4, 2014

    9/4/14

    This edition includes: Flashline, Spin-off transactions - creating a new public entity, US Real estate insights, Annual Digital IQ, and more

  • Flashline
    Flashline - Week ending September 4, 2014

    9/4/14 | Assurance services

    This week's PwC update on financial reporting developments includes: In the loop: Spin-off transactions – creating a new public entity... BoardroomDirect – August 2014... Reminder: On the horizon at the FASB webcast... FASB meetings and project updates...and more

  • Fair value measurement

    9/4/14

    The FASB's framework for Accounting for Fair Value Measurement (ASC 820) continues to challenge preparers, particularly with regards to the latest disclosure requirements from the 2011 amendment. PwC provides helpful publications and guides to assist users in this challenging area.

  • FAS 123(R) Post-Implementation Review Report Issued

    9/3/14 | Human resource services

    The Post-Implementation Review Report recently issued on FAS 123(R) finds certain elements difficult or costly to apply.

  • In the loop
    In the loop: Spin-off transactions - creating a new public entity

    9/3/14 | Assurance services

    Spin-offs represent a growing trend in recent years. Is there one in your future? Gain insight into the spin-off process including developing carve-out financial statements and creating a sustainable stand-alone entity.

  • Flashline
    Flashline - Week ending August 28, 2014

    8/28/14 | Assurance services

    This week's PwC update on financial reporting developments includes: In brief: PCAOB seeks comments on auditing accounting estimates and fair value measurements... FASB issues final guidance to improve financial reporting of going concern uncertainties... FASB meetings and project updates... and more

  • In brief
    In brief: FASB introduces going concern assessment and disclosure requirements

    8/28/14 | Assurance services

    New FASB standard introduces guidance for management to assess and disclose going concern uncertainties.

  • Q2 2014 US Health Services deals insights

    8/27/14 | Transaction services

    We see a steady pace in the volume of deals for the health services sectors from the first to second quarters with 143 and 138 announced deals (281 total deals), respectively. This volume is also consistent on a year to date basis with 2013 and its 289 announced deals. However, we also note that on a quarterly basis, the second quarter of 2014’s deal volume (138 deals) has declined almost 13% from the same period in 2013 (158 deals).

  • Webcast
    Dealmaking in Mexico – Investing today to seize tomorrow’s opportunities - September 26, 2014

    8/27/14 | Transaction services

    The Mexico government is currently attempting to implement reforms intended to transform the country to make it one of the most vibrant and dynamic economies in the next decade. Many economists, politicians, and businessmen, however, have different views on what these reforms actually mean for Mexican businesses, foreign investment, and the average Mexican citizen and how issues such as security concerns, income inequality and corruption will affect Mexico’s ability to unlock its potential.

  • Closer to fine: Separating data privacy from information security

    8/26/14 | Financial Services Institute

    Who’s in charge of privacy? Why financial institutions should create a separate information privacy organization.

  • Fund of funds tax considerations: Managing investor and regulatory demands

    8/26/14 | Asset management

    This document summarizes fund of fund tax considerations as discussed during a webcast by a panel of asset management, state and local tax, and technology specialists within PwC’s Asset Management Tax practice.

  • US Real estate insights: Summer 2014

    8/26/14 | Real estate

    Single family homes and student housing are two areas that are gaining popularity with real estate investors. In this issue, we also provide our perspective on the latest market and economic trends, regulatory activities and legislative changes affecting the real estate industry.

  • Hedge fund administration: 4 trends that may drive new growth

    8/26/14 | Asset management

    With growth opportunities for hedge fund administrative services decreasing, where will new demand come from? The answer lies in competitive forces now shaping the asset management industry. Learn which four key industry trends could drive new growth in hedge fund administration, and how these emerging changes could affect your business.

  • Meeting
    GASB Board Meeting

    8/26/14

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on September 30, 2014.

  • Center for Audit Quality (CAQ)

    8/26/14

    The Center for Audit Quality is dedicated to enhancing investor confidence and public trust in the global capital markets. The CAQ has standing committees and task forces that each have a different role in enhancing the quality of public company auditing and financial reporting, including Professional Practice Executive Committee (PPEC); SEC Regulations Committee; International Practices Task Force; and Smaller Firm Task Force.

  • Meeting
    IAASB Meeting

    8/26/14

    Meeting of IFAC's International Auditing and Assurance Standards Board (IAASB) - September 15-19, 2014.

  • Retail & Consumer Insights: 2014 Financial Benchmarking

    8/26/14 | Retail & consumer

    What impact did the economy have on the financial results of retailers and consumer packaged goods companies? This report from PwC's Retail and Consumer Insights series provides financial benchmarks and discusses company strategies on operational efficiency, human capital, health and wellness, innovation, and brand management.

  • Meeting
    GASB Board Meeting

    8/26/14

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on September 8, 2014.

  • The new digital ecosystem reality: Innovation's next frontier is in customer service

    8/26/14 | Technology

    As customer expectations evolve, customer service has emerged as the next critical differentiator. Forward-thinking companies understand that the future of customer service is proactive, integrated and omnipresent.

  • Technology industry findings & implications

    8/26/14 | Technology

    Technology companies are in a unique position when it comes to digital. Not only should they invest and innovate to transform their own businesses, but their customers are looking to them for help in getting a digital edge. Find out how the Tech industry rates when it comes to Digital IQ—their ability to understand and weave technology throughout the business—and what they can do to reap more value.

  • Stay informed: 2014 technology financial reporting trends

    8/26/14 | Technology

    Starting to prepare for your year-end filings? PwC's Technology Institute publication, Stay informed: 2014 technology financial reporting trends, provides information on key disclosures made by companies in the technology sector. We invite you to read our benchmarking study to gain useful and thought-provoking insights that will aid you in the preparation of your upcoming filings.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - July 2014

    8/25/14 | Center for Board Governance

    This issue of BoardroomDirect® includes an analysis of the audit committee's oversight of internal audit. There is also news about the SEC staff issuing proxy advisory firm guidance, ISS 2015 proxy voting policy survey, and more.

  • In brief
    In brief: PCAOB staff seeks comment on auditing estimates and fair value

    8/22/14 | Assurance services

    PCAOB staff is evaluating whether it can improve auditing standards for estimates and fair value.

  • Flashline
    Flashline - Week ending August 21, 2014

    8/21/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Tax accounting insights: FASB adds income tax accounting topics to its agenda... Webcast: On the horizon at the FASB — Thursday, September 11... FASB proposal to shed some light on the accounting for the Cloud... and more

  • In brief
    In brief: FASB proposal to shed some light on the accounting for the Cloud

    8/21/14 | Assurance services

    FASB issues exposure draft intended to simplify the accounting for Cloud Computing customers.

  • Meeting
    FASB Board Meeting

    8/21/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on September 3, 2014.

  • Meeting
    FASB Board Meeting

    8/21/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on September 17, 2014.

  • Meeting
    FASB and IMA Meeting

    8/21/14

    Liaison meeting of the Financial Accounting Standards Board (FASB) and the Institute of Management Accountants - September 8, 2014.

  • Webcast
    FASB Webcast: Proposed 2015 GAAP Taxonomy

    8/21/14

    The FASB is hosting a webcast on September 9, 2014, to discuss the proposed changes to the 2015 GAAP Financial Reporting Taxonomy release.

  • Meeting
    IASB Board Meeting

    8/21/14

    Meeting of the board of the International Accounting Standards Board (IASB), September 22-24, 2014.

  • Meeting
    FASAC Meeting

    8/21/14

    Meeting of the FASB's Financial Accounting Standards Advisory Council (FASAC) - September 11, 2014.

  • Meeting
    IASB Education Session

    8/21/14

    The IASB will hold educational, non-decision-making sessions on September 18-19, 2014, to discuss topics that are anticipated to be discussed at a future Board meeting. (No decisions are made at education sessions.)

  • Meeting
    IFRS Interpretations Committee Meeting

    8/21/14

    Meeting of the IFRS Interpretations Committee - September 16-17, 2014.

  • Meeting
    Not-for-Profit Advisory Committee Meetings

    8/21/14

    Meeting of the FASB's Not-for-Profit Advisory Committee on September 4-5, 2014.

  • Meeting
    FASB Board Meeting

    8/21/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on September 23, 2014.

  • Meeting
    FASB and PCPS Technical Issues Committee Meeting

    8/21/14

    Liaison meeting of the Financial Accounting Standards Board (FASB) and the AICPA Private Companies Practice Section Technical Issues Committee - September 16, 2014.

  • Meeting
    FASB Board Meeting

    8/21/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on September 10, 2014.

  • Webcast
    Employee Benefit Plans - 2014 Plan Sponsor Update - September 10, 2014

    8/21/14

    Michele Weldon, PwC's National Employee Benefit Plan Practice Leader, will provide an overview of current developments related to Defined Benefit, Defined Contribution, and Health & Welfare employee benefit plans. This will include an update on recent changes in accounting, auditing and regulatory requirements impacting employee benefit plans.

  • Engineering growth: Second-quarter 2014 engineering & construction industry mergers and acquisitions analysis

    8/20/14 | Industrial products

    The value of merger and acquisition (M&A) deals in the engineering and construction (E&C) sector in 2Q14 surged to $67 billion from $15 billion in the prior quarter. As a result of the transactions that were involved, the average deal size rose to among the highest levels on record.

  • Chemical compounds: Second-quarter 2014 chemical industry mergers and acquisitions analysis

    8/20/14 | Industrial products

    Chemicals M&A activity in the second quarter of 2014 more than doubled in value and volume when compared to the same period last year. Mid-market transactions accounted for 68% of total deal activity and over 20% of value.

  • Assembling value: Second-quarter 2014 industrial manufacturing industry mergers and acquisitions analysis

    8/20/14 | Industrial products

    Industrial manufacturing mergers and acquisitions activity surged in the second quarter, driven by large deals. Dealmakers seeking strategic assets represented the overwhelming majority of all transactions.

  • Forging ahead: Second-quarter 2014 metals industry mergers and acquisitions analysis

    8/20/14 | Metals

    Metals industry mergers and acquisitions rebounded in the second quarter, as deals were driven by metals companies diversifying their assets and seeking to manage overcapacity.

  • Intersections: Second-quarter 2014 transportation & logistics industry mergers and acquisitions analysis

    8/20/14 | Transportation and logistics

    The pace of transportation and logistics transactions accelerated during the second quarter, as measured by both announced value and volume. However, 2014 is not expected to set records for mergers and acquisitions in the sector.

  • Webcast
    Statutory Accounting Update - PDP Webcast Series - September 18, 2014

    8/20/14

    In this webcast, Jean Connolly will summarize the recent developments of the short and long-term projects of the National Association of Insurance Commissioners (NAIC) with a focus on decisions reached at the 2014 NAIC Summer National Meeting (August 16-19).

  • Key accounting method considerations for 2013 returns

    8/18/14 | Washington national tax services (WNTS)

    Key elections and accounting methods taxpayers should consider for 2013 returns.

  • Claim to fame: Positioning the claims function for operational excellence

    8/18/14 | Financial Services Institute

    Improving the insurance customer experience starts with improving the claims process – find out why.

  • US Tax Reform: Will possible changes impact your mobile employees?

    8/18/14 | Global tax services

    Lawmakers are eyeing reform of the US tax system, which would surely affect multinational companies with globally-mobile workforces.

  • Tax accounting insights
    FASB adds income tax accounting topics to its agenda

    8/18/14 | Tax accounting services

    FASB adds income tax accounting topics to its agenda (August 2014).

  • Webcast
    On the horizon at the FASB Webcast - September 11, 2014

    8/15/14 | Assurance services

    PwC's National Professional Services Group invites you to attend a webcast which will provide an update on the FASB’s current agenda and take a look at where some of the major FASB projects stand.

  • Flashline
    Flashline - Week ending August 14, 2014

    8/14/14 | Assurance services

    This week's PwC update on financial reporting developments includes: PwC guide: Revenue from contracts with customers — 2014 global edition... In depth: IFRS 9, Financial Instruments - Classification and measurement and Expected credit losses... Save the date: Q3 2014 Current Accounting and Reporting Developments webcast — Wednesday, September 17... and more

  • Meeting
    Private Company Council Meeting

    8/14/14

    Meeting of the FASB's Private Company Council (PCC) on September 16, 2014.

  • In depth
    In depth: IFRS 9 – Expected credit losses

    8/13/14 | Assurance services

    The IASB published the complete version of IFRS 9, Financial instruments, which replaces most of the guidance in IAS 39. This In depth considers the new impairment model in IFRS 9.

  • Webcast
    Corporate divestitures webcast - On demand (CPE-eligible)

    8/13/14 | Assurance services

    Part 3 of PwC’s National Professional Services Group’s Accessing the capital markets series features Beth Paul, U.S. Strategic Thought Leader, Ravi Rao, National Office SEC Services Partner, and Neil Dhar, National Capital Markets Leader. The panel focuses on carve-out transactions and discusses trends in the divestiture market as well as how to manage the divestiture process. The panel also outlines key issues and accounting considerations, explores SEC reporting requirements, and provides key takeaways for participants.Watch a replay or participate in our on demand (CPE-eligible) version.

  • In depth
    In depth: IFRS 9 – Classification and measurement

    8/13/14 | Assurance services

    The IASB published the complete version of IFRS 9 Financial Instruments, which replaces most of the guidance in IAS 39. This In depth considers the changes to classification and measurement of financial assets in IFRS 9.

  • Fighting a growing threat: Retail and consumer goods sector analysis of PwC’s 2014 Global Economic Crime Survey

    8/12/14 | Retail & consumer

    Retail and consumer goods companies are experiencing greater levels of economic crime. Nearly half of respondents say their company has experienced this type of event in the last two years. By far the most commonly reported type of economic crime for the sector is asset misappropriation, while other common types of fraud included bribery and corruption, accounting fraud and cybercrime.

  • Mission control: Second-quarter 2014 aerospace and defense industry mergers and acquisitions analysis

    8/12/14 | Aerospace & defense

    An uptick in mega deals and the ongoing interest in divested assets and private equity backed businesses, propelled aerospace & defense M&A second quarter value to the highest quarterly total in three years.

  • IFRS news
    IFRS news - July/August 2014

    8/11/14 | Assurance services

    This issue of IFRS news looks at (1) IFRS 9 - the IASB's new standard on financial instruments, (2) Revenue Transition Resource Group (TRG) starts discussion on IFRS 15, (3) ESMA reports on accounting for business combinations under IFRS 3, (4) IAS 41 and IAS 16 amendments on bearer plants, (5) EU endorses IFRIC 21, (6) leasing redeliberations, (7) disclosure initiative, (8) conceptual framework discussions, and (9) Q&As: related parties.

  • Accounting guides
    Revenue from contracts with customers - 2014 global accounting and financial reporting guide

    8/11/14 | Assurance services

    Our global accounting and financial reporting revenue recognition guide describes the accounting for revenue from contracts with customers under the converged U.S GAAP and IFRS revenue standard (ASC 606) issued in May 2014. It has been prepared to support entities as they identify the implications of the new revenue recognition standard, evaluate its impact (on business strategies, processes, systems, controls, financial statement recognition and required disclosures) and prepare for implementation.

  • Flashline
    Flashline - Week ending August 7, 2014

    8/7/14 | Assurance services

    This week's PwC update on financial reporting developments includes: In depth: Consolidation—a new standard is imminent—Highlights of the expected changes... Insights from the Investment Community: Non-GAAP financial measures—Investor and analyst perspectives... FASB issues final guidance on measuring financial assets and financial liabilities of a consolidated collateralized financing entity... and more

  • Q2 2014 US technology deal insights

    8/7/14 | Transaction services

    Extending the positive momentum from the second half of 2013, equity markets set new highs, IPO markets reached activity levels not seen in years, VC investments harkened back to 2000 levels, and economic outlooks remained modestly optimistic across sectors. Private equity (PE) continued to play an active role in technology, though challenged by strategic buyers who are able to leverage healthy valuations and substantial amounts of cash on hand.

  • Tax accounting insights
    Tax accounting retrospective (January - June 2014)

    8/6/14 | Tax accounting services

    As part of our continued effort to help organizations navigate through the complexity of today's tax accounting issues, we've assembled a compilation of our Tax Accounting Services' publications released between January 2014 and June 2014.

  • Doing business in the United States

    8/6/14 | US tax services

    Global companies investing in the United States face unique opportunities and challenges. Doing business in the US reviews the key tax issues and provides insights to help investors navigate the US business environment.

  • Non-GAAP financial measures: Investor and analyst perspectives

    8/6/14 | PwC Investor Resource Institute

    Companies often use non-GAAP financial measures to provide insights into their business. Investment professionals share their perspectives on the value to investors, their effect on transparency, and perceptions on management.

  • An HR perspective: Nothing but change for healthcare industry stakeholders

    8/5/14 | Human resource services

    Health care organizations today find themselves amid transformation on numerous fronts: everything from merging provider organizations to converging providers and payors to changing compensation models. Many of these changes are starting to reflect an Affordable Care Act America, along with more general shifts in the US healthcare industry—all of which yield implications for stakeholders across the board, including executives, employees, and physicians.

  • Pricing & Profitability: Deals Desk – A key business enabler to meet customer demands

    8/5/14 | Technology

    As companies look to maintain market competitiveness and to meet the demands of increasingly sophisticated customers while also managing their profitability, many are implementing a deals desk function as a key business enabler.

  • In depth
    In depth: Consolidation - a new standard is imminent

    8/5/14 | Assurance services

    The FASB expects to issue a final standard amending the current consolidation guidance in the coming months. The new consolidation standard will make targeted changes to the current consolidation guidance and end the deferral granted to investment companies from applying the variable interest entity (VIE) guidance.

  • Foreign banks: US admission fee rising

    7/31/14 | Financial services regulatory practice

    The Fed expects detailed implementation plans from foreign banks.

  • EU Data Protection Reform The challenges and benefits of compliance for businesses

    7/31/14 | Risk Assurance

    The passage of the General Data Protection Regulation that is proceeding through the European legislature is likely to raise significant challenges in regard to data protection compliance for all businesses that operate or provide goods and services within the European Union. With passage likely, proactive companies are taking steps today that will help them prepare to comply with future requirements.

  • What investors need to know about cybersecurity: How to evaluate the investment risks

    7/31/14 | PwC Investor Resource Institute

    Cybersecurity is more than just a technology issue in the back office; it's a critical business issue that can dramatically impact a company's competitive position. Learn what leading practices are available to investors to determine if a company is reasonably prepared to weather the storm of a cyberattack.

  • Webcast
    Investor Resource Institute Quarterly Webcast - Cybersecurity - August 20, 2014

    7/31/14 | Center for Board Governance

    PwC's Investor Resource Institute invites you to join us for a webcast on Wednesday, August 20 from 2:00pm - 3:00pm ET. During this webcast we will be discussing enterprise security and how the new cybersecurity landscape impacts company performance as well as the challenges investors may want to consider.

  • Playing for keeps: How insurers can win customers, one at a time

    7/30/14 | Financial Services Institute

    Carriers have long focused on products, not customers. How can they create brand-defining customer experiences?

  • Point of view
    Point of view: Accounting for income taxes - A case for simplification

    7/29/14 | Assurance services

    It's time to hit the "reset" button and adopt targeted changes to simplify the income tax accounting standard, read our Point of view to find out more.

  • Meeting
    GASB Public Hearing: Postemployment Benefit Accounting and Financial Reporting

    7/29/14

    GASB Public Hearing on Postemployment Benefit Accounting and Financial Reporting - September 11, 2014

  • Meeting
    GASB Public Hearing: Postemployment Benefit Accounting and Financial Reporting

    7/29/14

    GASB Public Hearing on Postemployment Benefit Accounting and Financial Reporting - September 12b, 2014

  • Meeting
    GASAC Meeting

    7/29/14

    Meeting of the Governmental Accounting Standards Advisory Council (GASAC) on November 13-14, 2014.

  • In depth: Revenue standard is final – A comprehensive look at the new model (Technology industry supplement)

    7/29/14 | Assurance services

    The FASB and IASB have issued their long-awaited converged standard on revenue recognition. How will you be affected? This industry-specific supplement to our In depth publication highlights some of the areas that could create the most significant challenges for technology companies as they transition to the new standard.

  • Corporate Governance Series
    Achieving excellence: Overseeing internal audit (Audit Committee Excellence Series)

    7/29/14 | Center for Board Governance

    This edition discusses the directors’ role in maximizing internal audit’s value proposition, agreeing on internal audit’s mission, assessing leadership and resources, and other areas.

  • Meeting
    GASB Public Hearing: Postemployment Benefit Accounting and Financial Reporting

    7/29/14

    GASB Public Hearing on Postemployment Benefit Accounting and Financial Reporting - September 10, 2014

  • In brief
    In brief: SEC issues final rules to reform money market funds

    7/25/14 | Assurance services

    New SEC rules mandate floating NAV for institutional prime money market funds.

  • In brief
    In brief: IASB issues IFRS 9 - Financial instruments

    7/25/14 | Assurance services

    The final version of IFRS 9 has been published introducing a new model on classification and measurement and impairment.

  • 10Minutes
    10Minutes on organizational DNA

    7/24/14 | Advisory services

    Ever wonder why some companies consistently deliver while others disappoint? Faced with the same market, stocked with similar talent, one organization flourishes, while the other flounders. By understanding what makes your organization tick and where there might be breakdowns to address, you and your employees can truly deliver on your strategic intent.

  • What's new on CFOdirect - Week of July 24, 2014

    7/24/14

    This edition includes: Update on Dodd-Frank, 10Minutes on organizational DNA, Compensation and benefits accounting webcast, and more

  • Tax accounting insights
    Global Tax Accounting Services Newsletter (April– June 2014) - follow recent global accounting and reporting developments

    7/23/14 | Tax accounting services

    In this release we discuss a variety of global accounting, reporting and tax law developments in the quarter ended June 30, 2014.

  • 2014 Global Airline Survey: Strategic sights set on transformation and innovation

    7/23/14 | Industrial products

    Important megatrends, such as shifting global economic power, technological advances, and demographic changes, are identified as top-of-mind issues for global airline CEOs, according to our latest report, the 2014 Global Airline CEO Survey. As the changing balance of economic power is expected to have a drastic effect on the industry in the next five years, the report highlights three key areas in which CEOs are planning to respond: organizational structure, technology, and talent.

  • Manufacturing Barometer - July 2014

    7/23/14 | Industrial products

    US manufacturers are planning to spend more on infrastructure in the coming year as competitive pressures grow. Additionally, M&A plans have increased.

  • The new revenue recognition standard: Is your technology company ready?

    7/23/14 | Technology

    The deliberation is over: On May 28, 2014, the FASB and the IASB released their new standard for revenue recognition, to take effect in 2017 for public companies. The new guidance may constitute the biggest accounting change the world has seen in over a decade, because revenue recognition informs a wide array of business decisions. Technology companies that start preparing for the change now will be in the best position to seize the opportunities that will come with the change—while also surmounting the challenges.

  • US regulatory outlook: The beginning of the end

    7/22/14 | Financial services regulatory practice

    Four years since Dodd-Frank, several key rulemakings remain.

  • Private company reporter
    Private company reporter - PCC makes progress on intangible assets

    7/22/14 | Assurance services

    The Private Company Council (PCC) continues to make progress on simplifying accounting for intangible assets acquired in a business combination.

  • What's new on CFOdirect - Week of July 17, 2014

    7/17/14

    This edition includes: Private company variable interest entity relief, On demand CPE-eligible versions of select webcasts now available, and more

  • In depth
    In depth: Private company variable interest entity relief

    7/17/14 | Assurance services

    FASB provides option to exempt certain common control leasing arrangements from the VIE model

  • In depth: Revenue standard is final – A comprehensive look at the new model (Aerospace & defense supplement)

    7/16/14 | Assurance services

    The FASB and IASB have issued their long-awaited converged standard on revenue recognition -- how will you be affected? This industry-specific supplement to our In depth highlights some of the areas that could create the most significant challenges for aerospace and defense entities as they transition to the new standard.

  • Point of view
    Point of view: Non-GAAP financial measures: Enhancing their usefulness

    7/16/14 | Assurance services

    Enhancing the transparency of non-GAAP financial measures can help users better understand past performance, read our Point of view to find out more.

  • Practical tip
    Practical tip: Presenting less than 12 month financial statements of an acquired business (No. 2014-04)

    7/15/14 | Assurance services

    This Practical tip provides guidance regarding using less than 12 month financial statements in lieu of a full year for an acquired business.