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  • Webcast
    On-demand library of CPE-eligible webcasts

    6/30/15

    Do you need CPE credit? Browse our library of on-demand CPE programs. Earn some CPE and catch up on accounting and financial reporting hot topics at the same time.

  • Meeting
    IESBA Meeting

    6/29/15

    Meeting of IFAC's International Ethics Standards Board for Accountants (IESBA) - June 29-July 1, 2015.

  • Technology Megatrends: Seven strategies for managing the unique challenges of large technology acquisitions

    5/28/15 | strategy+business

    Corporate leaders experienced in mergers and acquisitions are well aware of the risks that come with transactions of all sizes. Many have honed deal-related processes and playbooks that serve them well when executing relatively small to midsized deals. However, we have observed that megadeals in the technology sector pose a unique set of challenges. They thus create barriers to success that are often unfamiliar even to executives with significant acquisition and integration experience.

  • Flashline
    Flashline - Week ending May 28, 2015

    5/28/15 | Assurance services

    This week's PwC update on financial reporting developments includes: PwC comments on deferral of the effective date of the new revenue standard... IASB proposes enhancements to the conceptual framework for financial reporting... and more

  • Meeting
    IPSASB Meeting

    5/28/15

    Meeting of IFAC's International Public Sector Accounting Standards Board (IPSASB) - June 23-26, 2015.

  • Financial Accounting Standards Board (FASB) - latest developments

    5/28/15

    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.

  • Meeting
    GASB Board Meeting

    5/27/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on June 2-4, 2015.

  • Meeting
    FASB Board Meeting

    5/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on June 16, 2015.

  • Meeting
    IFRS Advisory Council Meeting

    5/27/15

    Meeting of the IFRS Advisory Council - June 9-10, 2015.

  • Meeting
    IASB Board Meeting

    5/27/15

    Meeting of the board of the International Accounting Standards Board (IASB), June 22-26, 2015.

  • Meeting
    SEC Advisory Committee on Small and Emerging Companies Meeting

    5/27/15

    Meeting of the SEC Advisory Committee on Small and Emerging Companies on June 3, 2015.

  • Meeting
    FASB Board Meeting

    5/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on June 24, 2015.

  • Meeting
    FASB Board Meeting

    5/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on June 10, 2015.

  • Meeting
    IFRS Foundation Trustees Meeting

    5/27/15

    IFRS Foundation Trustees Meeting - June 18-19, 2015.

  • Meeting
    EITF Meeting

    5/27/15

    Meeting of the FASB's Emerging Issues Task Force (EITF) on June 18, 2015.

  • Meeting
    FASB/FEI Meeting

    5/27/15

    Meeting of the Financial Accounting Standards Board (FASB) and the Financial Executives International (FEI), Committee on Corporate Reporting on June 4, 2015.

  • Webcast
    Technology industry executive webcast - June 23, 2015

    5/27/15 | Technology

    We invite you to watch our quarterly webcast designed to address technical accounting issues impacting technology companies. In this webcast, PwC Technology and National Office practitioners will discuss revenue recognition, stock compensation hot topics and spin-off / carve out hot topics.

  • Webcast
    The Latest in Compensation and Benefits Accounting - Emerging Topics in Stock-based Compensation webcast - June 18, 2015

    5/27/15 | 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 comment letter (FASB)
    PwC comments on deferral of the effective date of the new revenue standard

    5/27/15 | Assurance services

    PwC supports the proposed one-year deferral of effective date and the option to early adopt the new revenue standard.

  • Meeting
    PCAOB Forum for Auditors of Broker-Dealers

    5/27/15

    The PCAOB will host a Forum for Auditors of Broker-Dealers on June 3, 2015.

  • Meeting
    GASB Board Meeting

    5/27/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on June 22, 2015.

  • Valuation multiples and purchase allocation trends

    5/27/15 | Transaction services

    What are the latest comparable statistics for mergers and acquisitions and active trades in the financial services industry? Check out PwC's quarterly valuation summaries for the Banking, Insurance and Asset Management sectors. Insights include: trends in market multiples, related transactions, and transaction benchmarking analysis.

  • Meeting
    GASAC Meeting

    5/27/15

    Meeting of the GASB's Governmental Accounting Standards Advisory Council (GASAC) on July 20-21, 2015.

  • Conference
    FEI conference - Revenue Recognition: Focus on Implementation - June 26, 2015

    5/26/15

    Register for FEI's upcoming conference, "Revenue recognition: Focus on Implementation" on Friday, June 26 in NYC. Join Dusty Stallings, Partner in PwC's Capital Markets & Accounting Advisory Services practice, along with a panel of revenue specialists for a candid conversation regarding recent updates and how your company should be preparing for the transition.

  • US Technology deals insights - Q1 2015 update

    5/22/15 | Transaction services

    The first quarter maintained the momentum seen over the past several years, albeit a decline from the peaks witnessed at the end of 2014. With a clear return toward the middle market, deal volumes were prominent but megadeals were scarce, resulting in a noticeable decline in total value.

  • CFOs on the Move: Week ending May 22, 2015

    5/22/15

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

  • Insurance contracts

    5/22/15

    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.

  • In brief
    In brief: FASB issues enhancements to disclosure requirements for insurers

    5/22/15 | Assurance services

    The short-duration insurance contract disclosures may create new and different reporting of claim data for insurers.

  • What's new on CFOdirect - Week of May 21, 2015

    5/21/15

    This edition includes: Flashline, Flashline, Equity method accounting video, Revenue recognition health care services supplement, and more

  • Flashline
    Flashline - Week ending May 21, 2015

    5/21/15 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close: Equity method accounting — assessing significant influence... Health care services industry supplement on new revenue recognition standard... and more

  • Meeting
    IAASB Meeting

    5/21/15

    Meeting of IFAC's International Auditing and Assurance Standards Board (IAASB) - June 15-19, 2015.

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

    5/21/15 | 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 health care services entities as they transition to the new revenue standard.

  • Meeting
    FASAC Meeting

    5/20/15

    Meeting of the FASB's Financial Accounting Standards Advisory Council (FASAC) - June 11, 2015.

  • Video library featuring business, regulatory, financial reporting, accounting and auditing topics

    5/20/15

    Browse our library featuring informative and short videos addressing current accounting guidance, regulatory and business issues, revenue recognition, standard setting updates and more.

  • FASB eases benefit plan measurement date rules

    5/20/15 | Human resource services

    FASB recently made amendments to retirement benefit accounting guidance to provide a practical expedient for employers when determining the benefit plan measurement date under ASC 715 in certain circumstances.

  • Asset managers: The SEC’s road ahead

    5/20/15 | Financial services regulatory practice

    Upcoming rules will address reporting, liquidity, and stress testing.

  • IASB/FASB Insurance Contracts Project - Meeting summaries

    5/20/15 | 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.

  • Trends in People Analytics - With excerpts from the 2015 PwC Saratoga Benchmarks

    5/19/15 | Human resource services

    PwC’s Trends in People Analytics report highlights our recently published 2015 PwC Saratoga US benchmark data, as well as the implications for people analytics functions and key trends for consideration.

  • Video
    Equity method accounting: assessing significant influence

    5/19/15 | Assurance services

    Do you have an equity method investee? Hear PwC's Brad Jansen share his insights on how to assess significant influence in the equity method of accounting.

  • Webcast
    Navigating through distress and bankruptcy webcast - June 10, 2015

    5/19/15 | Assurance services

    In this webcast, turnaround and bankruptcy professionals from PwC's National Office and the Deals practices will discuss key considerations for companies in distress, including executing a successful turnaround, the bankruptcy filing and reporting process, and emerging from bankruptcy.

  • Significant others: How financial firms can manage third party risk

    5/18/15 | Financial Services Institute

    Are third parties worth the risk for financial institutions? It’s a multibillion-dollar question when every week, yet another business interruption, data breach, or compliance failure seems to surface in the news. We believe the answer is “yes”—provided a firm takes the right approach to risk management. Ultimately, a robust third party risk management program may even make using third parties less risky than keeping those functions in-house.

  • US Health Services Deals Insights - Q1 2015 update

    5/18/15 | Transaction services

    The year is off to a rapid start with deal volume and disclosed value up 19% and 92%, respectively, in Q1 2015 compared to the first quarter of 2014. The most notable sectors were Managed Care, Behavioral Health and Rehabilitation, Physician Practice, and Private Equity while Home Health, Hospitals, and Labs, MRI, & Dialysis lagged behind.

  • Energy Deals: First-quarter 2015 oil and gas industry mergers and acquisitions analysis

    5/18/15 | Energy & mining

    U.S. Oil & Gas deal activity stalled in the first quarter of 2015, due to a low oil price environment. Meanwhile, corporate deals surpassed asset transactions for the first time in five years.

  • Money matters: Billing and payment for a New Health Economy

    5/18/15 | Health Research Institute

    The nation’s healthcare payment system is an artifact of an earlier age, focusing for decades on perfecting business-to-business functions. American consumers were patients, not purchasers.This is changing rapidly as individuals shoulder more of the cost of their own care. The healthcare billing and payment model must change as consumers demand systems that reflect the mobile, one-click reality of their lives.

  • Webcast
    Money matters: Billing and payment for a New Health Economy webcast - May 28, 2015

    5/15/15 | Health Research Institute

    In this webcast, we'll discuss the key findings from a new report on the future of healthcare payment and billing by PwC's Health Research Institute. To create a roadmap for a new consumer healthcare payments system, HRI commissioned a survey of 1,000 US adults and analyzed commercial claims from 34 million Americans in the Truven Health MarketScan® 2012 commercial claims database.

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

    5/14/15

    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.

  • What's new on CFOdirect - Week of May 14, 2015

    5/14/15

    This edition includes: Flashline, IFRS news, Upcoming webcasts on foreign currency, private company accounting challenges, cybersecurity and privacy, and more

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

    5/14/15

    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.

  • Flashline
    Flashline - Week ending May 14, 2015

    5/14/15 | Assurance services

    This week's PwC update on financial reporting developments includes: FASB proposes first set of amendments to the new revenue standard... Private company services webcast... IFRS news - May 2015... and more

  • Webcast
    The Privacy Enforcement Storm webcast - June 10, 2015

    5/14/15 | Risk Assurance

    An unprecedented wave of privacy fines, penalties, and settlements has thrust data privacy onto the agenda of corporate boards across all sectors and regions. During this webcast, PwC presenters will summarize the discussions occurring among corporate boards and executive teams and forecast enforcement trends for the coming year.

  • Securities and Exchange Commission (SEC) - latest developments

    5/14/15

    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.

  • In brief
    In brief: FASB proposes its first set of amendments to the new revenue standard

    5/13/15 | Assurance services

    The FASB has proposed amendments to the performance obligation and licenses guidance in the new revenue recognition standard.

  • Business combinations accounting

    5/13/15

    The accounting for business combinations (ASC 805), discontinued operations, divestitures, intangible assets, 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.

  • Less is more: Leaner, integrated IT platforms for the new capital markets arena

    5/13/15 | Financial Services Institute

    Most sell-side financial institutions have sacrificed a coherent IT architecture in favor of speed to market. However, can a firm justify a growing web of applications, tangled in expensive interfaces, now that it’s easier to untangle the mess? In this report, we identify leading application features that can help firms shift to simpler, more integrated IT platforms. We analyze these features across critical functional areas and show how IT executives can make the business case for change.

  • Governmental Accounting Standards Board (GASB)

    5/13/15

    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.

  • Webcast
    Tax function of the future webcast - June 3, 2015

    5/12/15 | US tax services

    Today's tax functions are facing pressure to stay compliant, provide global transparency and manage risk, leaving little time for tax to focus on strategic planning. Join PwC Tax leaders as they discuss the vision for future tax functions in regard to regulation, risk, data, technology, process and people.

  • IFRS news
    IFRS news - May 2015

    5/12/15 | Assurance services

    This issue of IFRS news looks at (1) IASB propose to defer effective date of IFRS 15, (2) IASB research project gains steam, (3) Disclosure initiative, (4) Annual improvements, (5) Fair value of quoted instruments, and (4) Q&As: ‘Z’ is Zoos and IAS 41.

  • International Federation of Accountants (IFAC)

    5/11/15

    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.

  • Webcast
    Private Company Services webcast series: Accounting challenges - acquisitions, dispositions, refinancings and more - June 3, 2015

    5/11/15 | Assurance services

    This PwC National Professional Services Group webcast will discuss key considerations related to private company accounting for acquisitions, dispositions and debt transactions, focusing on the areas of accounting that are often challenging to pin down.

  • 10Minutes
    10Minutes on the OECD's BEPS project

    5/11/15 | Washington national tax services (WNTS)

    The OECD’s base erosion and profit shifting (BEPS) project is likely to spur the most significant changes to the taxation of international business in nearly 30 years. Multinational companies may see an increased tax burden around the world, and there’s a strong likelihood that rule changes will affect the optimal structure for your global operations. Over the next several years, BEPS-related law changes likely will cause your company to see upward pressure on effective tax rates and cash tax outlays. While the OECD BEPS project will be finalizing recommendations through December 2015, some countries have already begun implementing changes to their tax systems. Companies will need to begin assessing the impact on business operations now.

  • Forging ahead: First-quarter 2015 metals industry mergers and acquisitions analysis

    5/8/15 | Metals

    Deals worth more than $1 billion drive first quarter M&A activity in the metals industry.

  • Intersections: First-quarter 2015 transportation & logistics industry mergers and acquisitions analysis

    5/8/15 | Transportation and logistics

    Deal activity in the transportation and logistics industry had mixed results in the first quarter of 2015, as overall volume declined sequentially but deal value increased.

  • Mission control: First-quarter 2015 aerospace and defense industry mergers and acquisitions analysis

    5/8/15 | Aerospace & defense

    M&A activity in the aerospace and defense sector is off to a strong start in 2015 with deal value increasing on both a quarter-over-quarter and annual basis. The largest A&D deal since sequestration was recorded in Q1.

  • An objective look at high-frequency trading

    5/8/15 | PwC Investor Resource Institute

    Today’s trading is complex and frequently involves little human intervention. Five years after the "Flash Crash," do you know how high frequency trading and dark pools work? Our new report separates fact from fiction.

  • Chapter 11: Applications and Advantages in European High Yield Restructurings

    5/8/15 | Transaction services

    The European high-yield debt market has seen tremendous growth since the 2008 financial crisis. Prior to 2008, most European issuers with non-investment grade credit ratings obtained financing privately from banks rather than issue debt on public markets. That pattern has changed dramatically, however. More stringent capital requirements under Basel III have prompted European banks to reduce their corporate lending, forcing many lower-rated companies to borrow on public markets for the first time

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

    5/8/15 | 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 power and utilities entities as they transition to the new revenue standard.

  • Audit Readiness Essentials: An Insider's Answers to Your Most Commonly Asked Questions

    5/8/15 | Advisory services

    The enactment of the Chief Financial Officer’s Act (CFO Act) of 1990 and the Government Management Reform Act (GMRA) in 1994 opened a new era of financial management in the Federal government. These two laws meant that Federal Executive Agencies were required by law to prepare financial statements and have them audited by independent auditors. PwC has provided extensive internal control assessments and CFO Audit Act implementation support for two decades. We have served a number of Federal Executive Agencies by helping them succeeded with audit readiness efforts and achieve a sustainable audit opinion.

  • Assembling value: First-quarter 2015 industrial manufacturing industry mergers and acquisitions analysis

    5/8/15 | Industrial products

    Industrial manufacturing M&A value sees strongest start in four years.

  • Chemical compounds: First-quarter 2015 chemical industry mergers and acquisitions analysis

    5/8/15 | Industrial products

    M&A activity in the chemicals industry remained steady in the first quarter of 2015 compared to the same period last year.

  • Strategic Assets: Responsive and Efficient Utility Logistics Operations

    5/8/15 | Power & utilities

    Looking at the “heart” of supply chain can help organizations plug-into a responsive and efficient utility logistics operation.

  • What's new on CFOdirect - Week of May 7, 2015

    5/7/15

    This edition includes: Flashline, Currency volatility blog, Current accounting and reporting developments webcast, State of the internal audit profession, and more

  • Flashline
    Flashline - Week ending May 7, 2015

    5/7/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In the loop: Shareholder activism — are you prepared to respond?... Accounting blog: Currency volatility — reduce uncertainty in an uncertain world... and more

  • Webcast
    Transaction Trends in Oil and Gas - Dealing with $50 oil: First quarter deal trends and analysis - Webcast replay

    5/6/15 | Energy & mining

    US oil and gas deal-making stalled during the first quarter of 2015 as oil price volatility created uncertainty in the industry and pushed buyers to the sidelines. PwC's Oil and Gas Deals practice invites you to rewatch our webcast to learn about deals trends in oil and gas.

  • In the loop
    In the loop: Shareholder activism - Are you prepared to respond?

    5/6/15 | Assurance services

    Shareholder activism is on the rise. Is your company a likely target?

  • Corporate Governance Series
    PwC’s 2014 Annual Corporate Directors Survey - The gender edition

    5/6/15 | Center for Board Governance

    Are there really differences in how male and female directors approach their oversight roles? And, do the practices of boards with female directors vary from those of other boards? This report addresses these questions by looking at what male and female directors told us about their individual perspectives and the boards on which they serve.

  • PwC comment letter (FASB)
    PwC comments on FAF's Three-Year-Review of the Private Company Council

    5/6/15 | Assurance services

    We believe the PCC has established itself as an important contributor to the FASB's understanding of private companies.

  • Not-for-profit reporting

    5/5/15

    A roundup of PwC reports and insights on the not-for-profit (NFP) financial reporting model is available on PwC's CFOdirect.

  • International Accounting Standards Board (IASB) - latest developments

    5/5/15

    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).

  • The Bit: Accounting standards for discontinued operations

    5/5/15 | Assurance services

    In this issue of The Bit, we provide energy company executives and board members an overview of the main elements of the new standard, including differences from prior guidance with an emphasis on important considerations for energy companies.

  • Pharmaceutical and Life Sciences Deals Insights Quarterly Q1 2015

    5/5/15 | Transaction services

    The pharmaceutical and life sciences (PLS) industry saw an astronomical increase in deal value, as compared to previous quarters and the entire year of 2014. In Q1, there were 35 deals completed, representing deal value of $166.3 billion, a value higher than 2014 total deals alone. In our market spotlight, we take a look at Japan, a country that is facing dynamic changes in the marketplace as medical costs are becoming an increasing focus of the Japanese Government. Additionally, as there are transformational shifts within the PLS and healthcare industries, PwC shares insights on the new era of the “New Health Economy”.

  • Webcast
    The broad impacts of PHI: Addressing the demands of customers and regulators webcast - May 28, 2015

    5/4/15 | Risk Assurance

    This webcast explains how to address the demands of customers and regulators around PHI, and discusses the latest privacy, security, and third party reporting trends impacting organizations that operate in the healthcare spectrum.

  • Webcast
    Q2 Current accounting and reporting developments webcast - June 17, 2015

    5/4/15 | Assurance services

    Participate in our quarterly webcast, designed to keep you informed about emerging accounting, regulatory, and market developments impacting financial reporting. Watch a replay or participate in the on demand (CPE-eligible) version of this webcast.

  • In depth
    In depth: Cloud computing fees - FASB issues guidance on customer accounting

    5/1/15 | Assurance services

    FASB issues final standard on a customer's accounting for fees paid in a cloud computing arrangement.

  • 2015 State of the Internal Audit Profession - Finding true north in a period of rapid transformation

    5/1/15 | Internal audit services

    In this year’s study of more than 1300 chief audit executives (CAEs), internal audit managers, members of senior management and board members, PwC discusses the concept of True North, a set of ideals used to guide an organization from its current state to where it wants to be.

  • Ditch the product pitch: Winning through customer-focused content

    4/30/15 | Financial Services Institute

    Pitches don’t sell products—emotional connections do. How to win customers’ hearts through personalized content.

  • Adding it all up: Modern rating systems for P&C carriers

    4/30/15 | Financial Services Institute

    Sophisticated rating capabilities are rapidly becoming the new normal for P&C carriers. Today’s rating solutions provide advanced usage-based models and other analytics that can help carriers thrive in a market being transformed by telematics and new pricing strategies. But many carriers have stumbled on the path to modernization. We explore the most common challenges, and discuss four steps carriers are taking to make the most of their rating modernizations.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - April 2015

    4/30/15 | Center for Board Governance

    This issue of BoardroomDirect® covers preparing for shareholder activism. There is also an update on 2015 proxy access proposals, and discusses pension funds asking for board diversity disclosure, as well as BlackRock and Vanguard addressing corporate governance matters. Lastly, this edition touches on the one-year deferral FASB proposal for the new revenue standard.

  • Trendsetter Barometer™ Q1 2015 — Private companies are off to a running start in 2015

    4/30/15 | Private Company Services

    Optimism in the economy is up among private companies, as is projected revenue and hiring. And the number of such businesses reporting increased profitability is the highest in a decade. But ongoing talent shortages could be a drag on growth, and the global economy doesn’t inspire tremendous confidence, except for key emerging markets. Read our survey report to hear what else is on private companies' minds.

  • Revenue recognition

    4/30/15

    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.

  • What's new on CFOdirect - Week of April 30, 2015

    4/30/15

    This edition includes: Flashline, New consolidation standard, Could proposed reporting changes for NFPs impact business entities, Foreign currency webcast, and more

  • US retail and consumer deals insights: Q1 2015 update

    4/30/15 | Transaction services

    Consumer sentiment continued its upward trend in the first quarter of 2015, reaching a ten-year peak due to more favorable prospects for the domestic economy, including gains in employment and incomes, as well as declines in gas prices.

  • Webcast
    Comperio is now Inform - What you need to know about our new accounting research tool webcast - May 14, 2015

    4/30/15 | Assurance services

    PwC invites you to join us for our webcast, Comperio is now Inform, on May 14th. Our presentation features PwC professionals from the National office discussing the move from PwC's current accounting and auditing research library to the new tool called 'Inform'.

  • Flashline
    Flashline - Week ending April 30, 2015

    4/30/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In brief: FASB proposes dramatic changes to not-for-profit financial reporting model... BoardroomDirect: April 2015 edition... In depth: New consolidation standard—updated insights... and more

  • In brief
    In brief: IASB votes to propose one-year deferral of new revenue standard; FASB issues its proposal

    4/29/15 | Assurance services

    The IASB proposed a delay in the effective date of the new revenue standard; the FASB issued its proposal for a delay.

  • M&A snapshot
    Companies in distress - Emerging from bankruptcy (M&A snapshot)

    4/29/15 | Assurance services

    This edition discusses preparing for fresh-start reporting, and accounting considerations when emerging from bankruptcy.

  • Webcast
    PwC’s Deals Practice - Business Recovery Services - creating opportunities in a challenging energy sector - Webcast replay

    4/29/15 | Transaction services

    PwC’s Deals Practice invites you to watch their recorded webcast, focused on energy deal activity. This webcast offers an overview of the distressed markets, discusses the impact of current commodity prices in the energy sector, and touches on key considerations and opportunities in the marketplace.

  • In depth
    In depth: New consolidation standard - updated insights

    4/29/15 | Assurance services

    An updated analysis of the FASB's new standard amending the current consolidation guidance.

  • PwC comment letter (IASB)
    PwC comments on IASB's IAS 7 proposed amendment under disclosure initiative

    4/28/15 | Global accounting consulting services

    In our letter, we explain our views on an entity’s financing activities and liquidity disclosures, and IFRS Taxonomy.

  • 2015 Aerospace Manufacturing Attractiveness Rankings

    4/28/15 | Aerospace & defense

    The United States ranked #1 in our latest global attractiveness index for aerospace manufacturing of 142 countries. The analysis looks at how countries and states in the US compare in terms of their attractiveness as locations for commercial aircraft manufacturing. The results of this study could help a manufacturer determine where to expand its business.

  • The extra mile: Risk, regulatory, and compliance data drive business value

    4/28/15 | Financial Services Institute

    Want to enhance business value while responding to risk, compliance, & regulatory needs? Learn how to go the extra mile.

  • An HR perspective - Affordable Care Act ("ACA") reporting survey results

    4/28/15 | Human resource services

    PwC and Equifax Workforce Solutions conducted a survey in the first quarter of 2015 to better understand how employers are planning to comply with the new ACA reporting requirements. This survey report contains information provided by 480 employers in 36 different industries across the U.S.

  • Meeting
    Private Company Council Meeting

    4/27/15

    Meeting of the FASB's Private Company Council (PCC) - May 5, 2015.

  • Meeting
    IFRS Interpretations Committee Meeting

    4/27/15

    Meeting of the IFRS Interpretations Committee - May 12, 2015.

  • Webcast
    FASB webcast: Proposed Changes to the Not-for-Profit Financial Statement Model

    4/27/15

    FASB webcast: Proposed Changes to the Not-for-Profit Financial Statement Model - May 12, 2015.

  • Meeting
    FASB Board Meeting

    4/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on May 27, 2015.

  • Meeting
    FASB Board Meeting

    4/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on May 21, 2015.

  • Meeting
    FASB Board Meeting

    4/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on May 13, 2015.

  • Meeting
    FASB Board Meeting

    4/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on May 6, 2015.

  • Meeting
    IASB Education Session

    4/27/15

    The IASB will hold educational, non-decision-making sessions on May 15, 2015, to discuss topics that are anticipated to be discussed at a future Board meeting. (No decisions are made at education sessions.)

  • Meeting
    IASB Board Meeting

    4/27/15

    Meeting of the board of the International Accounting Standards Board (IASB), May 18-20, 2015.

  • Meeting
    EITF Meeting

    4/27/15

    Meeting of the FASB's Emerging Issues Task Force (EITF) on May 14, 2015.

  • Webcast
    Foreign Currency Considerations in Acquisitions and Dispositions webcast

    4/27/15 | Assurance services

    In this webcast, foreign currency professionals from PwC's National Office and the Capital Markets Accounting Advisory Services practice will discuss key considerations for multinational companies with foreign operations regarding the impact that acquisitions and dispositions can have on functional currency determination, recording of goodwill, release of CTA and substantial liquidation of foreign entities.

  • Point of view
    Point of view: The financial reporting framework - Could changes to the not-for-profit standard impact for-profit entities?

    4/27/15 | Assurance services

    Could proposed reporting changes for not-for-profits impact business entities? Read our Point of view for highlights on the NFP proposal.

  • Conference
    AICPA Conference on Current SEC and PCAOB Developments

    4/27/15

    AICPA Conference on Current SEC and PCAOB Developments - December 9-11, 2015

  • Meeting
    GASB Board Meeting

    4/27/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on May 11, 2015.

  • In brief
    In brief: FASB exposure draft proposes dramatic changes for not-for-profit (NFP) entities

    4/24/15 | Assurance services

    FASB exposure draft proposes significant changes to the not-for-profit (NFP) financial reporting model.

  • What's new on CFOdirect - Week of April 23, 2015

    4/23/15

    This edition includes: Flashline, Lease re-deliberations drawing to a close, In the loop on the new revenue guidance, Risk in review survey, and more

  • Flashline
    Flashline - Week ending April 23, 2015

    4/23/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In brief: FASB simplifies the accounting for defined benefit plans... Around the world: When to account for tax law changes... Practical tip: Updating interim financial statements in registration statements... and more

  • Effective dates for new FASB guidance

    4/22/15 | Assurance services

    The FASB's active standard setting means it is more important than ever to know which standards are effective when. Here we provide effective dates for the FASB's recently released guidance, segregated between public companies and nonpublic companies since that designation results frequently translates into a different effective date.

  • Conference
    Baruch College - 14th Annual Financial Reporting Conference

    4/22/15

    Baruch College's day-long conference serves as a forum for interaction between business and accounting executives and policy setters on May 7, 2015.

  • Tax accounting insights
    Around the world: When to account for tax law changes

    4/20/15 | Tax accounting services

    Keeping track of tax law changes around the world has increasingly become a challenge for businesses. Companies are rapidly expanding their geographic footprint at a time when the evolution and developments in jurisdictional tax laws are undergoing nearly constant change. Naturally, changes in tax law have an impact on tax planning, tax return preparation and, ultimately, tax cash flows. Those consequences, however, are often preceded by the impact of such changes on company financial reporting.

  • HR Innovation April 2015 - All together now: An effective approach to global HR and benefit plan governance

    4/20/15 | 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.

  • Practical tip
    Updating interim financial statements in registration statements

    4/17/15 | Assurance services

    Explaining the SEC staff accommodation about the need to update interim financial statements in registration statements.

  • In brief
    In brief: FASB simplifies the accounting for defined benefit plans

    4/17/15 | Assurance services

    The FASB provided new practical expedients for the measurement date of defined benefit plan assets and obligations.

  • The Sharing Economy

    4/17/15 | Technology

    Through consumer surveys, conversations with influencers, interviews with business executives and social listening, PwC's research presents a holistic view of what's unfolding across business and consumer landscapes.

  • 2015 Employee Financial Wellness Survey

    4/17/15 | Private Company Services

    PwC's 2015 Employee Financial Wellness Survey tracks the financial and retirement well-being of working U.S. adults nationwide. This year it incorporates the views of over 1,700 full-time employed adults.

  • What's new on CFOdirect - Week of April 16, 2015

    4/16/15

    This edition includes: Flashline, Lease re-deliberations drawing to a close, In the loop on the new revenue guidance, Risk in review survey, and more

  • Flashline
    Flashline - Week ending April 16, 2015

    4/16/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In depth: Lease re-deliberations drawing to a close — The impact of recent decisions... In the loop: New revenue guidance — where does it stand?... PwC comments on IASB's proposed amendments to share-based payment standard... and more

  • In the loop
    In the loop: New revenue guidance - where does it stand?

    4/16/15 | Assurance services

    Will an additional year to adopt the new revenue accounting standard impact your company’s implementation plan?

  • Tax accounting insights
    Financial reporting implications of new UK diverted profits tax

    4/16/15 | Tax accounting services

    Financial reporting implications of new UK diverted profits tax

  • Cyber: Think risk, not IT

    4/14/15 | Financial services regulatory practice

    Upcoming exams will dig deeper and result in more MRAs.

  • Capital Markets 2020 - Will it change for good?

    4/14/15 | Financial services

    The world of 2020 will be more complex for the users of capital markets. Learn what factors are transforming the global capital markets landscape and the 6 imperatives for success in PwC's second instalment of our Banking and Capital Markets 2020 series.

  • Is it time for consumer lending to go social? How to strengthen underwriting and grow your customer base with social media data

    4/14/15 | Consumer finance

    Is it time for consumer lending to go social? How to strengthen your underwriting and grow your customer base with social media data.

  • PwC comment letter (IASB)
    PwC comments on IASB's proposed amendments to share-based payment standard

    4/14/15 | Global accounting consulting services

    In our letter, we explain our views on net settled awards, measurement of cash settled awards, and transition guidance.

  • Risk in review: Decoding uncertainty, delivering value

    4/14/15 | Risk Assurance

    In our 2015 Risk in review survey, over 1,200 global business leaders shared how they assess and manage risk in their markets. Results show that correctly managing business risks drives performance and revenue growth.

  • In the loop
    In the loop: Changes in the C-suite can affect segment reporting

    4/14/15 | Assurance services

    What are key factors a company should consider to determine segments? Who is making decisions and what data they use.

  • Coming into Focus: 2014 Securities Litigation Study

    4/13/15 | Forensic services

    With financial crisis-related litigation largely played out, accounting-driven federal securities class actions are on the rise. This trend may be driven by increased public attention on financial fraud, in addition to the US SEC's and other regulators’ focus on detecting and prosecuting various forms of improper financial reporting.

  • Center for Audit Quality (CAQ)

    4/13/15

    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.

  • Asset Management M&A Insights: In pursuit of growth

    4/13/15 | Asset management

    This publication provides perspectives on the recent trends and outlook relating to asset management mergers and acquisitions activity in the US. There are several key themes that have influenced deal activity in 2014, and we expect these themes to continue to impact deal activity in 2015 and beyond. While some of these themes are expected to impact near-term trends, others will continue to shape the M&A activity in the industry.

  • Webcast
    Healthcare reform: Five trends to watch as the Affordable Care Act turns five - Webcast replay

    4/13/15 | Health Research Institute

    You are invited to watch our recorded webcast, Healthcare reform: Five trends to watch as the Affordable Care Act turns five, where we will discuss five trends, both directly and indirectly influenced by the ACA, that have ignited transformation.

  • Webcast
    Healthcare, Higher Education, and Nonprofit Series: Hot topics and technical updates impacting accounting and financial reporting - Webcast replay

    4/13/15 | Healthcare

    Watch a replay of our webcast focusing on emerging accounting developments affecting not-for-profit (NFP) organizations including a look at the recent FASB exposure draft "Financial Statements of Not-for-Profit Organizations".

  • Leases

    4/13/15

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

  • Webcast
    Trends in People Analytics - including excerpts from the newly released 2015 PwC Saratoga benchmarks - Webcast replay

    4/13/15 | Human resource services

    PwC Saratoga benchmarks for 2015 show why executives and CHROs should be asking the tough questions about their talent strategies, and the impacts they are making.

  • In depth
    In depth: Lease re-deliberations drawing to a close - The impact of recent decisions

    4/10/15 | Assurance services

    Re-deliberations on leasing are drawing to a close and lessees will see big changes.

  • Tax accounting insights
    Global Tax Accounting Services Newsletter (January - March 2015)

    4/9/15 | Tax accounting services

    Designed to help multinationals stay aware of tax accounting and regulatory developments.

  • Manufacturing Barometer - April 2015

    4/9/15 | Industrial products

    Business outlook improved notably among US industrial manufacturers during the first quarter of 2015.

  • What's new on CFOdirect - Week of April 9, 2015

    4/9/15

    This edition includes: Flashline, FASB aims for simpler GAAP, Debt issuance costs, Foreign currency volatility, IFRS news, and more

  • Flashline
    Flashline - Week ending April 9, 2015

    4/9/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Point of view: FASB aims for simpler GAAP - Why changing the status quo is easier said than done... In the loop: Financial reporting implications of foreign currency volatility - what can your company do?... IFRS news - April 2015... and more

  • Point of view
    Point of view: FASB aims for simpler GAAP - Why changing the status quo is easier said than done

    4/9/15 | Assurance services

    The FASB's simplification projects may affect financial statements in more than insignificant ways, making change hard.

  • In brief
    In brief: FASB issues a final standard to simplify the presentation of debt issuance costs

    4/8/15 | Assurance services

    New standard requires debt issuance costs to be presented as a direct deduction from the associated debt liability.

  • IFRS news
    IFRS news - April 2015

    4/8/15 | Assurance services

    This issue of IFRS news looks at (1) revenue recognition: proposed clarifications and expedients; FASB deferral, (2) IASB approves new leasing standard for ballot, (3) IFRS 15 implementation issues, (4) IC discussion of IFRS 11, (5) leasing project, (6) disclosure initiative, (7) conceptual framework, and (8) Q&As: yields.

  • The alignment challenge: How strategic is your Enterprise Risk Management (ERM) program?

    4/8/15 | Risk Assurance

    Our second article in the series, The Alignment Challenge - How Strategic is Your ERM Program? provides actions to refocus ERM programs to better integrate risk management activities with strategic priorities.

  • IPOs Take a Breath in Q1 2015 After a Sizzling 2014, According to PwC’s Deals Practice

    4/7/15 | Transaction services

    US IPO proceeds slowed down to levels not seen since the first quarter of 2012 when the IPO market was rebounding from the financial crisis, with 41 IPOs raising $6.2 billion, according to IPO Watch, a quarterly survey by PwC US.

  • Webcast
    Pharmaceutical and Life Sciences Tax Hot Topics: Base Erosion Profit Sharing (BEPS) & Global Controversies - Webcast replay

    4/7/15 | Pharmaceuticals & life science

    During this webcast, our panelists discuss the impact of recent developments in the international tax and transfer pricing environment on PLS companies, and provide useful insights with respect to developing a BEPS planning or assessment roadmap for risk assessing and addressing immediate tax and transfer pricing challenges.

  • Sanctions: US action on cyber crime

    4/6/15 | Financial services regulatory practice

    The first cyber sanctions program will soon name names.

  • In the loop
    In the loop: Financial reporting implications of foreign currency volatility - what can your company do?

    4/6/15 | Assurance services

    PwC offers suggestions for how the financial statement impact of recent foreign currency volatility may affect disclosure.

  • In brief

    4/3/15

    Read PwC's In brief series for the latest news in financial reporting, accounting, regulatory, business and auditing on CFOdirect.

  • EITF observer

    4/3/15

    EITF observer is prepared by the National Professional Service Group of PwC to provide a synopsis of each Emerging Issues Task Force (EITF) meeting.

  • What's new on CFOdirect - Week of April 2, 2015

    4/2/15

    This edition includes: Flashline, FASB proposes one year deferral of new revenue standard, BoardroomDirect: Update on current board issues, Blog: what lower oil and natural gas prices means for your business, and more

  • Flashline
    Flashline - Week ending April 2, 2015

    4/2/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In brief: FASB proposes one year deferral of new revenue standard... Accounting blog: What lower oil and natural gas prices mean for your business... PwC resources on FASB's new consolidation standard... and more

  • Webcast
    Your journals are at risk! Close loopholes that allow users to circumvent manual journal controls - Webcast replay

    4/2/15 | Advisory services

    Please rewatch our recorded Oracle EBS webcast to learn more about the risks of system users bypassing your preventative manual journal controls and what you can do to keep your manual journals aligned with your controls.

  • PwC comment letter (FASB)
    PwC comments on the FASB's income tax exposure draft on balance sheet classification of deferred taxes

    4/1/15 | Assurance services

    PwC generally supports the decision to require all deferred income tax assets and liabilities be presented as noncurrent in a classified statement of financial position.

  • PwC comment letter (FASB)
    PwC comments on FASB's income tax exposure draft on intra-entity asset transfers

    4/1/15 | Assurance services

    PwC generally supports the proposal to require recognition of the current and deferred income tax consequences of an intra-entity asset transfer when the transfer occurs.

  • In brief
    In brief: FASB proposes one year deferral of new revenue standard

    4/1/15 | Assurance services

    The FASB voted to propose a delay in the effective date of the new revenue standard, subject to public comment.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - March 2015

    3/31/15 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on the latest on the flurry of proxy access shareholder proposals in the 2015 proxy season and how the SEC is addressing an exclusion rule used by management to keep them off the ballot. There is also news about President Obama’s recent cybersecurity actions, ISS releasing FAQs on its equity plan scorecard, the NACD’s 2015 Public Company Governance Survey, SEC proposing rules for hedging disclosure, and FASB amending its consolidation guidance.

  • In transition
    In transition: Transition Resource Group debates revenue recognition implementation issues - TRG holds fourth meeting since issuance of new revenue standard

    3/31/15 | Assurance services

    The TRG held its fourth meeting since issuance of new revenue standard to discuss several new implementation issues.

  • Shifting IRS enforcement strategies: US inbounds take note

    3/31/15 | Tax accounting services

    Foreign-based multinationals should be up to speed on the current US approach to international tax enforcement for several significant reasons.

  • Shareholder activism: Are you prepared?

    3/26/15 | PwC Investor Resource Institute

    PwC’s report, Shareholder activism: The who, what, when, & how, and supporting materials, explains shareholder activism and how your company can prepare and respond.

  • Meeting
    GASB Public Hearing: Leases and Financial Reporting for Fiduciary Responsibilities

    3/26/15

    The GASB is hosting a public hearing on the "Fiduciary Responsibilities Preliminary Views" and "Leases Preliminary Views" on April 8.

  • Meeting
    GASB Public Hearing: Leases and Financial Reporting for Fiduciary Responsibilities

    3/26/15

    The GASB is hosting a public hearing on the "Fiduciary Responsibilities Preliminary Views" and "Leases Preliminary Views" on April 9.

  • Meeting
    GASB Public Hearing: Leases and Financial Reporting for Fiduciary Responsibilities

    3/26/15

    The GASB is hosting a public hearing on the "Fiduciary Responsibilities Preliminary Views" and "Leases Preliminary Views" on April 10.

  • Corporate Governance Series
    ProxyPulse First Edition 2015

    3/26/15 | Center for Board Governance

    This edition of ProxyPulse offers data and analytics on topics including share ownership, director elections, “say-on-pay,” shareholder proposals, and retail voting participation. Additionally, there is also discussion about governance developments on such issues as proxy access proposals, cybersecurity disclosure, amended proxy advisor policies, and director communications with shareholders.

  • Meeting
    PCAOB Forum on Auditing in the Small Business Environment

    3/26/15

    The PCAOB will host a Forum on Auditing in the Small Business Environment on April 23, 2015.

  • Meeting
    PCAOB Forum on Auditing in the Small Business Environment

    3/26/15

    The PCAOB will host a Forum on Auditing in the Small Business Environment on October 6, 2015.

  • Meeting
    PCAOB Forum on Auditing in the Small Business Environment

    3/26/15

    The PCAOB will host a Forum on Auditing in the Small Business Environment on July 16, 2015.

  • Meeting
    PCAOB Forum on Auditing in the Small Business Environment

    3/26/15

    The PCAOB will host a Forum on Auditing in the Small Business Environment on December 2, 2015.

  • Meeting
    PCAOB Forum on Auditing in the Small Business Environment

    3/26/15

    The PCAOB will host a Forum on Auditing in the Small Business Environment on October 29, 2015.

  • Meeting
    PCAOB Forum on Auditing in the Small Business Environment

    3/26/15

    The PCAOB will host a Forum on Auditing in the Small Business Environment on May 21, 2015.

  • Flashline
    Flashline - Week ending March 26, 2015

    3/26/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Point of view: The standard-setting process – The benefits of stakeholder engagement... ProxyPulse – First edition 2015... Shareholder activism – The who, what, when, and how... and more

  • Emerging Issues Task Force (EITF) - latest developments

    3/25/15

    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.

  • An Appetite for M&A: How Food Companies Can Buy and Sell Their Way to Competitive Advantage

    3/24/15 | Advisory services

    Faced with new and challenging market forces, food companies are changing their strategic approach by focusing on capabilities to drive how they organize and operate their businesses. For winning companies, this focus on capabilities is informing their growth path, including their approach mergers, acquisitions, and divestitures.

  • Meeting
    FASB Board Meeting

    3/24/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on April 1, 2015.

  • Meeting
    IASB Education Session

    3/24/15

    The IASB will hold educational, non-decision-making sessions on April 24, 2015, to discuss topics that are anticipated to be discussed at a future Board meeting. (No decisions are made at education sessions.)

  • Webcast
    FASB webcast: 2015 GAAP Financial Reporting Taxonomy Changes and Beyond

    3/24/15

    FASB Taxonomy webcast: 2015 GAAP Financial Reporting Taxonomy Changes and Beyond, Taxonomy Implementation Guides, and SEC Update - April 2, 2015.

  • Meeting
    IFRS Foundation Trustees Meeting

    3/24/15

    IFRS Foundation Trustees Meeting - April 14, 2015.

  • Meeting
    IASB Board Meeting

    3/24/15

    Meeting of the board of the International Accounting Standards Board (IASB), April 27-30, 2015.

  • Meeting
    FASB Board Meeting

    3/24/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on April 15, 2015.

  • Meeting
    FASB Board Meeting

    3/24/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on April 7, 2015.

  • Meeting
    GASB Board Meeting

    3/24/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on April 21-23, 2015.

  • Meeting
    FASB Board Meeting

    3/24/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on April 22, 2015.

  • Meeting
    Small Business Advisory Council Meeting

    3/24/15

    Meeting of the FASB's Small Business Advisory Council - April 30, 2015.

  • Point of view
    Point of view: The standard-setting process - The benefits of stakeholder engagement

    3/24/15 | Assurance services

    PwC describes its support for timely investor and preparer feedback to enhance the effectiveness of standard-setting.

  • Meeting
    IESBA Meeting

    3/24/15

    Meeting of IFAC's International Ethics Standards Board for Accountants (IESBA) - April 13-15, 2015.

  • Meeting
    IAASB Meeting

    3/24/15

    Meeting of IFAC's International Auditing and Assurance Standards Board (IAASB) - April 29, 2015.

  • EITF observer
    EITF observer - PwC's synopsis of the March 19th EITF meeting

    3/24/15 | Assurance services

    The EITF met on March 19, 2015 to discuss five issues. PwC's EITF observer provides you an insightful summary of decisions reached and the changes affecting GAAP.

  • Rx Marketplace Quarterly, Issue 5

    3/24/15 | 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
    Statutory Accounting Update - PDP Series - Webcast replay

    3/23/15

    In this recorded webcast, Jean Connolly summarizes the recent developments of the short and long-term projects of the NAIC with a focus on decisions reached at the 2014 NAIC Spring National Meeting (March 28-31, 2015).

  • In depth
    In depth: SEC speech provides guidance: Modification or exchange of preferred stock

    3/23/15 | Assurance services

    We have updated our guidance on a preferred stock modification or exchange.

  • Webcast
    Access request in high gear! How one-stop-shop business roles can help accelerate user provisioning in SAP - Webcast replay

    3/23/15 | Risk Assurance

    Watch a recording of our SAP GRC webcast to learn about a practical and proven approach to business role design. We walk you through a business role design methodology including strategic, risk, and technology considerations when implementing business roles.

  • In depth
    In depth: Accounting for a debt modification with a change in principal

    3/23/15 | Assurance services

    We have updated our guidance on the accounting for a debt modification when there is a change in principal.

  • Accounting guides
    Financing transactions: debt, equity and the instruments in between – 2014 accounting and financial reporting guide (updated March 2015)

    3/23/15 | Assurance services

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

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

    3/22/15

    The 2013 update to the COSO Internal Control Integrated Framework, authored by PwC, helps refresh internal controls for today's environment. Visit our COSO page for links to PwC videos and key documents from the COSO organization on internal control, enterprise risk management (ERM) and fraud deterrence.

  • Volcker underwriting: It's simple ... no need to overanalyze

    3/20/15 | Financial services regulatory practice

    Leverage current processes to take the underwriting exemption.

  • Corporate Governance Series
    The quarter close: Directors edition Q1 2015

    3/20/15 | Center for Board Governance

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

  • In transition
    In transition: FASB and IASB decide on additional changes to revenue standard

    3/20/15 | Assurance services

    FASB and IASB voted to propose new practical expedients and additional clarifications to the new revenue recognition standard. In transition provides an overview of the implementation issues discussed.

  • Webcast
    Energy executive series- Capital Efficiency: Making smart decisions during uncertain times - Webcast replay

    3/20/15 | Energy & mining

    PwC's Energy practice invites you to watch our recorded webcast where we discuss the key attributes of Capital Efficiency, lessons learned from previous project suspensions and re-starts, and the business practices leading companies are using to differentiate themselves in today's cost driven market.

  • Webcast
    PwC's quarterly tax accounting webcast - Webcast replay

    3/19/15 | US tax services

    PwC invites you to rewatch our webcast featuring a panel of our Tax Accounting Services on specialists for our quarterly discussion of relevant tax accounting matters.

  • Flashline
    Flashline - Week ending March 19, 2015

    3/19/15 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close – First quarter 2015... Regulatory and standard setting developments... Shareholder questions: Management’s considerations for 2015 annual meetings... and more

  • Regulatory and standard-setting developments
    Regulatory and standard-setting developments - March 2015

    3/17/15 | Assurance services

    Summary of activities of the PCAOB, SEC, and FASB, and related international developments.

  • Video
    Compliance and the new COSO Framework: Fraud Risk vs. Fraud Threat

    3/17/15 | Forensic services

    PwC's Kristin Rivera and Glenn Ware discuss Fraud Risk Vs. Fraud Threat with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

  • Video
    Compliance and the new COSO Framework: A principles-based compliance program

    3/17/15 | Forensic services

    PwC's Kristin Rivera and Glenn Ware discuss a principles based compliance program with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

  • Video
    Compliance and the new COSO Framework: Defining today’s regulatory landscape

    3/17/15 | Forensic services

    PwC's Kristin Rivera and Glenn Ware; along with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company, discuss fraud's material impact on financial reporting.

  • Video
    Compliance and the new COSO Framework: Aligning Fraud Risk Assessment with your ERM

    3/17/15 | Forensic services

    PwC's Kristin Rivera and Glenn Ware; along with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company, talk through aligning Fraud Risk Assessment with ERM.

  • Video
    Compliance and the new COSO Framework: An appropriate response

    3/17/15 | Forensic services

    PwC's Kristin Rivera and Glenn Ware discuss appropriate risk response with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

  • Quarter close
    The quarter close — First quarter 2015: Publication and new video perspectives

    3/16/15 | Assurance services

    The quarter close publication and video perspectives provide insight into the business and accounting impacts of declining oil and gas prices, recognizing the accounting implications of the Affordable Care Act, FASB, IASB and TRG developments related to implementing the new revenue standard, updates on FASB’s simplification proposals for stock-based compensation and income taxes, and more.

  • FERC Enforcement Report 2014 Highlights

    3/16/15 | Power & utilities

    In late 2014, FERC's Office of Enforcement (Enforcement) published its annual report summarizing enforcement activities, and detailing the undertakings of the Division of Investigations (DOI), Division of Audits and Accounting (DAA), Division of Energy Market Oversight (Market Oversight) and the Division of Analytics and Surveillance (DAS). PwC's brief highlights selective compliance and audit findings contained within FERC's 2014 Enforcement Report.

  • Delivering the next-gen customer experience: How to select the right CRM

    3/13/15 | Financial Services Institute

    CRM technology has evolved to support increasingly complex business needs. How do you find one that’s right for you?

  • Video
    Compliance and the new COSO Framework: Expanding the definition of fraud

    3/13/15 | Forensic services

    PwC's Kristin Rivera and Glenn Ware discuss the expanded definition of Fraud in the COSO Framework with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

  • Video
    Top 5 Standards effective or adoptable in 2015

    3/13/15 | Assurance services

    Preparing for the year ahead? Hear our Top 5 accounting standards effective or adoptable in 2015

  • Video
    Oil price volatility: are you fit for $50 oil?

    3/13/15 | Assurance services

    Are you prepared for $50 oil? Hear how we got here and the operational levers you can pull in this changing environment

  • Shareholder questions: Management's considerations for 2015 annual meetings

    3/13/15 | Assurance services

    See what issues may be top-of-mind for investors for 2015 annual shareholder meetings and how management may respond.

  • Why risk assessments fail
    Steps to a successful enterprise risk management assessment

    3/13/15 | Risk Assurance

    An effective Enterprise Risk Management (ERM) assessment relies on a disciplined, continuous and business outcome focused approach. Challenges can come at any time during the risk assessment and preparation is key. With a proper understanding of the risks, a good communication strategy and process follow-through, the ERM assessment can be successful providing many benefits including contributing to the strategic and risk objectives of the organization.

  • The Data Act: A Revolution in Government Technology

    3/13/15 | Public Sector Research Centre

    The DATA Act amends and augments FFATA in order to increase accountability, transparency, accessibility, quality, and standardization in federal spending data. Under the law, each federal agency will report financial and payment information in accordance with government-wide financial data standards, developed and issued by Treasury and OMB. The wide array of reports and data compilations related to spending that currently exist – financial management, payments, budget actions, procurements, grants, and assistance – can be standardized and streamlined.

  • Brave new world: The OECD’s Base Erosion Profit Shifting (BEPS) Action Plan poses immediate challenges for oil and gas companies

    3/13/15 | Energy & mining

    The outcomes of the BEPS initiative have the potential to significantly impact effective tax rates, restructuring costs, and—ultimately—enterprise value and market capitalization.

  • Financial instruments

    3/12/15

    The FASB and IASB did not converge on financial instruments. The FASB has substantially completed deliberations on its financial instruments - classification and measurement project and has issued an exposure draft of proposed disclosures for hybrid financial instruments with bifurcated embedded derivatives. The 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.

  • Flashline
    Flashline - Week ending March 12, 2015

    3/12/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Latest developments on implementation of the new revenue standard webcast... PwC comments on the GASB’s preliminary views on lease accounting... IFRS Taxonomy 2015... and more

  • In the loop

    3/11/15

    PwC's executive-level analysis, views, and insight on significant financial reporting and regulatory developments on CFOdirect Network.

  • The perils and blessings of low cost oil for growth markets

    3/10/15 | Advisory services

    How have growth markets been affected by falling oil prices? We look at dynamics driving this, and short-term impact to countries like Russia, India, China and Nigeria.

  • Webcast
    Latest developments on implementation of the new revenue standard webcast - On demand (CPE-eligible)

    3/10/15 | Assurance services

    During the 90-minute webcast, our panel discusses the latest developments on implementation issues related to the new revenue recognition standard. They share the latest information on the FASB’s and IASB’s projects to clarify the guidance in the areas of licenses and identifying performance obligations. The panel also provides an update on the issues debated by the Transition Resource Group (TRG), including developments from the March 30th TRG meeting. Watch a replay or participate in our on demand (CPE-eligible) version.

  • Top Insurance Industry Issues in 2015

    3/9/15 | Insurance

    The insurance industry is facing once-in-a-generation disruption. Top Insurance Industry Issues in 2015 discusses the challenges and opportunities confronting insurers, and provides insight on how to adapt to change.

  • PwC comment letter (GASB)
    PwC comments on the GASB's preliminary views on lease accounting

    3/9/15 | Assurance services

    PwC encourages convergence between the GASB's and FASB's lease accounting proposals.

  • US Health Services Deals Insights - Analysis and trends in US health services activity 2014 and 2015 outlook

    3/9/15 | Healthcare

    In 2014, the pace of deal activity started strong and ended stronger. After the first quarter’s 9.2% increase in deal activity from the first quarter of 2013, we noted a lull in the second and third quarters’ deal pace. However, the fourth quarter of 2014 realized a 29% jump in deal volume as compared to the fourth quarter of 2013. This jump was enough to bring 2014’s total deal activity up 16.3% overall from 2013.

  • Webcast
    Doing a digital deal? Valuation tips for the thoughtful deal maker - Webcast replay

    3/9/15 | Entertainment & media

    Making acquisitions of earlier stage companies and companies outside of a buyer’s core industry creates unique valuation challenges and heightens the need to maintain discipline throughout the M&A process. In this webcast, we explore some of the critical valuation challenges that EMC dealmakers should manage in this dynamic M&A environment.

  • IFRS news
    IFRS news - March 2015

    3/9/15 | Assurance services

    This issue of IFRS news looks at (1) new revenue standard - convergence under pressure, (2) investor view - accounting policies, (3) ED on IAS 1 amendment, (4) leasing project, (5) rate regulated activities, and (6) Q&As: exiting a business.

  • Webcast
    Technology industry executive webcast replay

    3/9/15 | Technology

    Watch a recording of this quarterly webcast designed to address technical accounting issues impacting technology companies. In this presentation, we share with you the latest developments and provide insight and observations on corporate governance, technology spin-off trends and carve-out hot topics, and income income tax updates.

  • Video
    Private company accounting alternatives

    3/5/15 | Assurance services

    Are you considering adopting one of the private company accounting alternatives? There may be more to it than you think.

  • Video
    Private company alternatives impact on public companies

    3/5/15 | Assurance services

    Did you know the new private company accounting alternatives can impact public companies too?

  • Flashline
    Flashline - Week ending March 5, 2015

    3/5/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Introducing a new blog covering top accounting issues...SEC issues additional FAQs on Volcker Rule... GASB issues final standard on fair value measurement and application... and more

  • A new take on talent

    3/4/15 | Financial services

    As industry transformation and disruption gather pace, financial services CEOs are more concerned than ever about the limited availability of key skills.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - February 2015

    3/3/15 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on the latest on the flurry of proxy access shareholder proposals in the 2015 proxy season and how the SEC is addressing an exclusion rule used by management to keep them off the ballot. There is also news about President Obama’s recent cybersecurity actions, ISS releasing FAQs on its equity plan scorecard, the NACD’s 2015 Public Company Governance Survey, SEC proposing rules for hedging disclosure, and FASB amending its consolidation guidance.

  • Auditing Standards Board (ASB)

    3/3/15

    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.

  • Webcast
    2015 State of the Internal Audit Profession: Finding True North in a Period of Rapid Transformation - Webcast replay

    3/3/15 | Internal audit services

    In this webcast recording, PwC provides an in-depth look at the latest trends and themes presented in our 2015 State of the Internal Audit Profession Study.

  • Webcast
    Technology Forecast - NoSQL: Remapping the Database Landscape - Webcast replay

    3/2/15

    Watch this recorded webcast and to learn of the evolution of NoSQL and other database technologies, and the strategies leading companies use to improve the customer experience with tools crafted to handle Big Data.

  • The CRO Agenda: Articulating the Value of Enterprise Risk Management

    3/2/15 | Public Sector Research Centre

    With a rise in uncertainty and an increasingly complex government mission, effective risk management has become critical to the success of federal agencies.

  • In brief
    In brief: GASB issues fair value measurement standard

    3/2/15 | Assurance services

    GASB's newly released Statement No. 72 prescribes how governments should define and measure fair value.

  • The CRO Agenda: The Role of the Federal Chief Risk Officer

    3/2/15 | Public Sector Research Centre

    The role of a Chief Risk Officer (CRO) has gained renewed interest within the federal government. A CRO can empower the agency to identify events that could negatively or positively impact the agency’s ability to meet its mission and objectives and to effectively manage the negative events, risks, while reaping the full benefits of the positive events, opportunities. In order to do this, the role must be established and implemented properly. PwC can help.

  • Webcast
    PwC’s Deals Practice – Strategic Alliances: Rethinking business models for growth - Webcast replay

    3/2/15 | Transaction services

    In 2015, one in two global CEOs, and 44% of US CEOs, plan to enter a strategic alliance. Watch our recorded webcast where we discuss types of strategic alliances and how they can be used as a growth strategy, pitfalls to watch out for, and key factors for success.

  • Flashline
    Flashline - Week ending February 26, 2015

    2/26/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Consolidation changes - Do they affect your company? Will it early adopt?... Classification and measurement of financial instruments... 2014 SEC comment letter trends related to employee stock compensation... and more

  • In depth
    In depth: New consolidation standard - The FASB guidance allows early adoption now (Superseded by In depth 2015-08 on 04/29/2015)

    2/26/15 | Assurance services

    An analysis of the FASB's new consolidation standard amending the current consolidation guidance. (Superseded by In depth 2015-08 on 04/29/2015)

  • In depth
    In depth: Classification and measurement of financial instruments – What to expect

    2/26/15 | Assurance services

    PwC's summary of the FASB's completed deliberations on its classification and measurement project and its implications.

  • US technology deal insights - Analysis and trends in US technology 2015

    2/25/15 | Transaction services

    With 2014 noted for a series of record-setting and transformative deals, momentum is expected to carry over into 2015 as deal-makers continue to invest in cloud, mobile and security and seek out emerging technologies such as Internet of Things (IoT).

  • Webcast
    Hot topics in lease accounting - Getting to proper lease classification - On demand (CPE-eligible)

    2/25/15 | Assurance services

    In this webcast, PwC specialists discuss current lease accounting issues they see in the marketplace. Topics include build-to-suit leases, sale leasebacks, common terms in lease agreements that result in capital lease classification, and more. Watch a replay or participate in the on demand (CPE-eligible) version of this webcast.

  • Employee stock compensation: 2014 SEC comment letter trends

    2/24/15 | Human resource services

    Disclosure, valuation, and accounting related to employee stock compensation are complex areas that continue to be a focus for the SEC staff. We have prepared this publication to assist management in identifying and understanding the SEC staff's current focus areas related to stock compensation.

  • In the loop
    In the loop: Consolidation changes — do they affect your company?

    2/24/15 | Assurance services

    The FASB's new guidance may impact consolidation decisions for all companies.

  • Meeting
    GASB Board Meeting

    2/24/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on March 10-12, 2015.

  • Meeting
    GASB Board Meeting

    2/24/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on March 30, 2015.

  • Vendor Controls Assurance (SOC 2+): A cost effective approach to building customer trust

    2/24/15 | Risk Assurance

    The rate of global outsourcing of both core and support functions within organizations is rapidly rising. In an attempt to further reduce costs, organizations are asking that outsourced vendors play a larger role in supporting critical activities of the business. The result is increased pressure on service providers to provide greater transparency over their controls, so that their customers’ have assurance over their vendor’s operations. PwC’s Vendor Controls Attestation Report (SOC 2+) is designed to manage outsourcing risks and provide assurance over vendor controls, while saving both the vendor and customer money and time.

  • SOC 2 and 3: Building customer trust through controls reporting

    2/24/15 | Risk Assurance

    Organizations are increasingly looking to global markets for outsourcing as a means of reducing costs and increasing efficiencies. In order to receive assurance over their vendors’ operations, companies are demanding SOC (Service Organization Controls) reports prepared by independent auditors.

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

    2/23/15 | Metals

    The metals sector recorded a significant increase in M&A activity during Q4, but 2014 saw a decline in deal value compared to 2013.

  • Top health industry issues of 2015

    2/23/15 | Health Research Institute

    As the health sector moves beyond the Affordable Care Act and onto consumer-centered, digitally enabled care, here are the top 10 issues dominating the agenda in 2015.

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

    2/23/15 | Transportation and logistics

    Analysis of deal activity in 2014 revealed a lackluster year as M&A volume and value remained near ten-year lows. Despite subdued performance, we are cautiously optimistic regarding 2015 as advanced economies continue to recover and emerging and developing economies continue to grow. Looking forward, one key driver of improved activity across modes will likely be the decline in fuel costs globally. We expect these prices to provide additional capital for more M&A.

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

    2/23/15 | Industrial products

    Industrial manufacturing M&A value sets a historic high in 2014.

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

    2/23/15 | Industrial products

    A strong finish in M&A activity for 2014, with a total deal value more than triple last year’s total.

  • Transitioning to the new revenue recognition standard An integrated approach to leveraging your SAP investment

    2/23/15 | Advisory services

    Revenue recognition has routinely been viewed as one of the most difficult finance and accounting processes to get right. It represents one of the highest risks of material error on financial statements, and it is one of the leading causes of restatements. As companies move to the new standard, their compliance risk is likely to increase unless they have a well-planned, comprehensive approach to adoption.

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

    2/23/15 | Industrial products

    Chemicals industry M&A activity in 2014 reached the highest deal volume in a decade and the highest value since 2007.

  • Meeting
    FASB Board Meeting

    2/23/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on March 4, 2015.

  • Meeting
    FASB Board Meeting

    2/23/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on March 11, 2015.

  • Meeting
    Not-for-Profit Advisory Council Meeting

    2/23/15

    Meeting of the FASB's Not-for-Profit Advisory Council - March 3, 2015.

  • Meeting
    FASB Board Meeting

    2/23/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on March 18, 2015.

  • Meeting
    IAASB Meeting

    2/23/15

    Meeting of IFAC's International Auditing and Assurance Standards Board (IAASB) - March 16-20, 2015.

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

    2/23/15 | Aerospace & defense

    Analysis of deal activity in 2014 revealed a significant improvement in transaction activity after a lackluster 2013, with a notable pickup in defense-related transactions. The total deal value, $22.3 billion, was slightly above the 10-year rolling average of $21.2 billion. The number of megadeals, or transactions of $1 billion or greater, doubled from 2013 and included the first defense-oriented megadeal since the Budget Control Act of 2011.

  • Three surprising technology trends for 2015

    2/23/15 | Advisory services

    Which technologies are companies investing in this year? The top-three bets in our 2015 Digital IQ Survey preview are important, but they may not distinguish you from the competition. Instead, look to a trio of picks we believe have extraordinary potential, despite being off the radar screen of many businesses.

  • In transition
    In transition: FASB and IASB debate potential changes to revenue standard

    2/20/15 | Assurance services

    FASB and IASB debated amending the license and performance obligation guidance in the new revenue standard. This issue of In transition provides an overview of the implementation issues discussed.

  • In brief
    In brief: Consolidation - FASB issues final standard

    2/19/15 | Assurance services

    The FASB issued a final standard amending the current consolidation guidance. Early adoption is allowed.

  • PwC comment letter (FASB)
    PwC comments on FASB's proposed guidance on investment company disclosures

    2/19/15 | Assurance services

    PwC supports the FASB’s efforts to improve accounting for investment companies that invest in other investment companies

  • Webcast
    Navigating the FASB’s new consolidation standard - The impact on commercial and industrial companies webcast - On-demand (CPE-eligible)

    2/19/15

    Our webcast provides insight into the impact FASB’s new consolidation standard will have on commercial and industrial companies in the automotive, communications, entertainment & media, energy, healthcare, industrial products, pharmaceuticals, retail & consumer, transportation, technology, and utility industries. Watch a replay or participate in the on demand (CPE-eligible) version of this webcast.

  • Webcast
    Navigating the FASB’s new consolidation standard - The impact on the financial services industry - On-demand (CPE-eligible)

    2/19/15

    Our webcast provides insight into the impact FASB’s new consolidation standard will have on companies within the financial services industry. Watch a replay or participate in the on demand (CPE-eligible) version of this webcast.

  • Flashline
    Flashline - Week ending February 19, 2015

    2/19/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Navigating the FASB’s new consolidation standard webcasts... PwC comments on FASB’s proposed guidance on investment company disclosures... PEEC issues guidance on breach of independence... and more

  • 2014 year-end financial reporting resources

    2/18/15

    The 2014 annual year-end financial reporting season has arrived for calendar year companies. We provide quick access to PwC publications and resources focused on key financial reporting trends, developments and considerations to help companies with their annual year end reporting activities.

  • IFRS Interpretations Committee (IFRIC)

    2/18/15

    The IFRS Interpretations Committee is the interpretative body of the International Accounting Standards Board (IASB).

  • 2015 US Family Business Survey

    2/17/15 | Private Company Services

    Learn how family businesses leaders are tackling critical business and family issues such as competition, growth, the skills gap, technology, professionalizing their business and family models and succession planning in the 2014-2015 US Family Business Survey.

  • Pharmaceutical and Life Sciences Deals Insights Quarterly Q4 2014

    2/17/15 | Transaction services

    Deal activity remained strong from the prior quarter as there was over $105 billion in announced and pending deals suggesting robust M&A activity may continue into 2015. As companies complete deals, integration becomes critical to achieving synergies. In this publication, we explore some of the methods being used to maximize synergies in the R&D function. Additionally this quarter's report's market spotlight looks at how Canada is essential to the development of future IP for companies within the industry. Canada has focused on becoming one of the most cost-effective countries for clinical development among the Group of Seven (G7) industrialized nations.

  • Tax accounting insights
    Tax accounting retrospective: July to January 2015

    2/17/15 | US tax 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 July 2014 and January 2015.

  • SEC's swaps reporting and disclosure final rules

    2/16/15 | Financial services regulatory practice

    Ten key points from the SEC’s swaps reporting and disclosure rules.

  • Meeting
    FASAC Meeting

    2/16/15

    Meeting of the FASB's Financial Accounting Standards Advisory Council (FASAC) - March 17, 2015.

  • Meeting
    FASB/IASB Revenue Transition Resource Group Meeting

    2/16/15

    Meeting of the FASB/IASB Joint Transition Resource Group for Revenue Recognition on March 30, 2015.

  • Meeting
    EITF Meeting

    2/16/15

    Meeting of the FASB's Emerging Issues Task Force (EITF) on March 19, 2015.

  • Meeting
    SEC Advisory Committee on Small and Emerging Companies Meeting

    2/16/15

    The SEC's Advisory Committee on Small and Emerging Companies will hold its next meeting on Wednesday, March 4.

  • Insights: Employee benefits and compensation proposals in the President’s budget

    2/13/15 | Human resource services

    The President’s budget includes both new and recurring proposals affecting employee retirement and health benefits.

  • US Entertainment Media and Communications deal insights: Q4 2014

    2/13/15 | Entertainment & media

    It was an active year for Cable, Advertising & Marketing and Information & Internet. EMC companies are spending time, effort and money on their strategy and relative position in the digital value chain. PwC reviews deal activity last year and shares its outlook for 2015.

  • Obama FY 2016 Budget proposes minimum tax on foreign income and adds other significant international tax proposals

    2/13/15 | US tax services

    Treasury's ‘Green Book,’ released February 2, 2015, outlines the Administration’s Budget proposals for fiscal year 2016.

  • Obama Administration FY 2016 budget proposal: Insurance tax provisions

    2/13/15 | US tax services

    Insurance tax provisions in Obama's FY 2016 budget.

  • Flashline
    Flashline - Week ending February 12, 2015

    2/12/15 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close — SEC Rule 3-05... Audit Committee Excellence Series: Achieving excellence — Overseeing accounting changes... FASB decides to propose changes to stock compensation tax accounting... and more

  • The Redefined No of the CFO - For today’s financial leader, decisions are based on strategy, not spreadsheets

    2/12/15

    To be a truly effective chief financial officer, you have to learn to be the champion of strategic discipline. This strategy+business article, with interviews from leading CFOs across a range of industries, brings five traits of the strategic CFO to light and shows that today’s top financial leaders base their decisions on strategy, not spreadsheets.

  • Video
    Understanding IFRS 15: Revenue Recognition

    2/12/15

    Paul Feetham, PwC Accounting Advisory Services, discusses IFRS 15, the Revenue Recognition standard, its impact, and how to overcome implementation challenges.

  • North American power deals: Q4 2014 mergers & acquisitions report

    2/10/15 | Power & utilities

    The number of deals valued at more than $50 million came in at 22, up from the 14 deals from a year ago. The total value of the deals grew by 68%, and the average value grew by 7%.

  • Great expectations: The evolution of the chief data officer

    2/10/15 | Financial Services Institute

    Amid today’s competitive and regulatory challenges, the chief data officer emerges as a key player.

  • US Total Retail Survey 2015 - Retailers and the Age of Disruption

    2/10/15 | Retail & consumer

    PwC’s Global Retail and Consumer practice, in conjunction with the International Survey Unit (ISU), administered a global survey to understand and compare consumer shopping behaviors and the use of different retail channels across 19 territories.

  • Trendsetter Barometer™ Q4 2014 — Private company optimism the highest in nearly a decade despite hiring challenges

    2/10/15 | Private Company Services

    Heading into the new year, private-company executives are in good spirits. Revenue forecasts are up, along with optimism about the US economy. So is profitability, which remains at a high-water mark for private companies. But chronic difficulty in finding skilled workers threatens growth at these businesses, and the global economy continues to be watched carefully by them. Read our survey report to hear what else is on private companies' minds.

  • PwC Publications on CFOdirect Network

    2/10/15

    PwC’s extensive library of insights and technical guidance on the latest financial reporting, regulatory and accounting hot topics for CFOs and financial executives.

  • 2014 US Capital Markets watch - analysis and trends

    2/10/15 | Transaction services

    The improving U.S. macro environment, record low interest rates, the stock market’s steady rise, and overall low volatility all contributed to strong U.S. capital markets in 2014. These market dynamics also drove initial public offering (IPO) volume leading to value highs not seen since 2000

  • US Real Estate Insights: Winter 2015

    2/10/15 | Real estate

    In this issue, we are pleased to provide insightful articles in two areas of increased focus within the real estate investing community – the global search for investment opportunities, and the impact of technology and generational preferences on the way commercial real estate is utilized.

  • Building Enterprise Agility

    2/9/15 | Technology

    Companies striving to become agile must think in terms of three kinds of drivers of change: the “operating environment” that might radically reshape their business environment; “strategic responsiveness” or the soft levers they can pull in response; and the “organizational flexibility” that invariably affects their capacity to respond quickly. PwC has identified four key attributes for executives to consider when becoming an agile enterprise.

  • Empower loss prevention with strategic data analytics

    2/9/15 | Risk Assurance

    Retailers are realizing that the strategic management of risk and the reduction of shrink can have substantial impact on both profitability and customer satisfaction. Savvy retailers are using data analytics to add value to their loss prevention and risk management programs. This paper outlines key ways retailers are building successful enterprise-wide loss prevention programs that apply data and analytics.

  • Practical tips on applying existing financial reporting requirements

    2/7/15

    This PwC series offers tips on applying existing financial reporting requirements with one or more practical examples.

  • Corporate Governance Series
    Achieving excellence: Overseeing accounting changes– including the new revenue recognition standard (Audit Committee Excellence Series)

    2/6/15 | Center for Board Governance

    This edition addresses understanding proposed accounting changes, assessing financial reporting, disclosure and communication implications, and taking a holistic approach to an accounting change. The publication also discusses the new revenue recognition standard, financial reporting and adoption considerations, and the broader business implications.

  • Video
    SEC SX Rule 3-05

    2/6/15 | Assurance services

    Considering a potential acquisition? SEC SX Rule 3-05 may require disclosures of financial information of the business. Watch PwC's video perspective.

  • IFRS in the US

    2/6/15

    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.

  • Tax accounting insights
    Tax Accounting Services: FASB decides to propose changes to stock compensation tax accounting

    2/6/15 | US tax services

    FASB decides to propose changes to stock compensation tax accounting (February 2015).

  • Flashline
    Flashline - Week ending February 5, 2015

    2/5/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In depth: FASB provides private companies relief on intangibles... In brief: EU to extend reporting on environmental, social, and governance matters...Key considerations for board and audit committee members, 2014-2015 edition... and more

  • IFRS news
    IFRS news - February 2015

    2/5/15 | Assurance services

    This issue of IFRS news looks at (1) financial volatility, (2) highlights from the Revenue Transition Resource Group January meeting, (3) IFRS in the EU, (4) disclosure initiative, (5) employee benefits, and (6) Q&As: written options.

  • US retail and consumer deals insights: 2014 year in review and 2015 outlook

    2/5/15 | Transaction services

    US retail and consumer (R&C) total transaction value for 2014 hit a five-year high and surpassed the $100 billion mark for the second year in a row.

  • President Obama’s FY 2016 budget calls for business tax reform; proposes new international and individual tax increases

    2/4/15 | Washington national tax services (WNTS)

    President Obama on February 2 submitted an FY 2016 budget that reaffirms his support for ‘business tax reform'.

  • In brief
    In brief: EU to extend reporting on environmental, social, and governance matters

    2/4/15 | Assurance services

    Certain EU subsidiaries of U.S. multinationals will be required to disclose environmental, social and governance matters.

  • Executive Compensation Clawbacks: 2014 Proxy Disclosure Study

    2/3/15 | Human resource services

    PwC is pleased to share with you our second annual Executive Compensation: Clawbacks — Proxy Disclosure Study. This study presents our analysis of the compensation recoupment or “clawback” policies of 100 large public companies as disclosed between 2009 and 2013 in their year-end proxies. We hope this study will be helpful to those of you preparing proxies as well as those responsible for compensation strategy and financial reporting.

  • In depth
    In depth: FASB provides private companies relief on intangibles

    2/3/15 | Assurance services

    FASB provides option for companies that are not PBEs to recognize fewer intangibles acquired in a business combination.

  • PwC comment letter (IASB)
    PwC comments on proposals for measuring quoted investments at fair value

    2/3/15 | Global accounting consulting services

    PwC agrees that the unit of account should be the investment as a whole.

  • Corporate Governance Series
    Key considerations for board and audit committee members, 2014-2015 edition

    2/2/15 | Center for Board Governance

    A fresh and critical look at the boardroom agenda is crucial as companies are confronted with a changing business landscape, technological advances, and significant risks such as cybersecurity. Our latest edition of Key considerations for board and audit committee members addresses topics for today’s changing boardroom agenda.

  • Webcast
    Center for Board Governance quarterly webcast replay

    2/2/15 | Center for Board Governance

    PwC's Center for Board Governance invites you to rewatch the latest Center for Board Governance Quarterly Webcast Series, designed to help board and audit committee members more effectively meet the challenges of their critical roles. Mary Ann Cloyd, Leader of PwC’s Center for Board Governance, Mike Gallagher Managing Partner of Assurance Quality, PwC and Wayne Carnall, Partner, SEC Services, PwC and former Chief Accountant of the Division of Corporate Finance, SEC discuss the SEC’s active agenda, the current enforcement environment, and leading practices when responding to investigations in the next installment of the Center for Board Governance Quarterly Webcast Series.

  • Flashline
    Flashline - Week ending January 29, 2015

    1/29/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Transition Resource Group debates revenue recognition implementation issues... In depth: Hybrid preferred stock instruments – New guidance requires reassessment... SEC staff issues new compliance and disclosure interpretations... and more

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - January 2015

    1/29/15 | Center for Board Governance

    This issue of BoardroomDirect® includes highlights of the 2014-2015 edition of PwC’s Key considerations for board and audit committee members. There is also an article on the what President Obama’s State of the Union speech could mean to companies. There is news about the SEC mulling over the shareholder proposal exclusion rule, the US Chamber of Commerce’s report on proxy advisory firms, Delaware Supreme Court affirming exclusive forum bylaws, the SEC’s new security-based swap rules and a report on building a fraud-resistant organization.

  • In transition
    Transition Resource Group debates revenue recognition implementation issues - TRG holds third meeting since issuance of new revenue standard

    1/29/15 | Assurance services

    TRG held its third meeting to discuss several issues from prior meetings and a variety of new issues. This issue of In transition provides an overview of the implementation issues discussed.

  • Webcast
    Time to take action: Highly anticipated research credit regulations on internal-use software released - Webcast replay

    1/29/15 | US tax services

    PwC's Tax Projects Delivery Group invites you to rewatch the webcast, Time to take action: Highly anticipated research credit regulations on internal-use software released, where our panel discusses the key issues and opportunities presented by the IRS's proposed regulations regarding internal-use software (IUS) for purposes of the Section 41 research credit

  • Conference
    AICPA CFO Conference

    1/29/15

    AICPA CFO Conference - May 13-15, 2015.

  • In depth
    In depth: Hybrid preferred stock instruments - New guidance requires reassessment

    1/28/15 | Assurance services

    Has your company issued or invested in preferred stock? Find out how a recently issued ASU could impact your accounting.

  • Webcast
    2015 ACA Reporting Requirements, Challenges and Solutions - Webcast replay

    1/28/15 | Human resource services

    Please watch a replay of PwC and Equifax Workforce Solutions' webcast discussing many the complexities of the ACA reporting requirements regarding "affordable healthcare" for "full time employees." We discuss new IRS Forms 1095-C and 1094-C, key technical and data integrity issues that employers will need to address, and the unique value proposition of our collaborative end-to-end solution.

  • Meeting
    Private Company Accounting Issues Town Hall Meeting

    1/27/15

    The FASB and the Private Company Council (PCC) will host their fourth private company town hall meeting on April 28, 2015, to provide private company stakeholders across a wide variety of industries with the opportunity to discuss private company accounting issues and share input on current and future agenda topics of both the FASB and the PCC.

  • In brief
    In brief: FASB proposes two ASUs on income taxes as part of simplification initiative

    1/26/15 | Assurance services

    On January 22, the FASB issued an exposure draft of two proposed ASUs related to the accounting for income taxes.

  • Status of FASB standard-setting projects

    1/25/15 | Assurance services

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

  • In brief
    In brief: EC investigates EU member state tax incentives as "state aid"

    1/23/15 | Assurance services

    The European Commission's challenge to member state tax incentives may have financial reporting implications.

  • Manufacturing Barometer - January 2015

    1/23/15 | Industrial products

    Business outlook improved notably among US industrial manufacturers during the fourth quarter of 2014.

  • A new normal in consumer debt collections and recoveries - Focusing on compliance while delivering results

    1/23/15 | Consumer finance

    Regulatory developments are expected to accelerate the need for regulatory-driven changes in collection functions. Click here to learn how these changes may affect your organization.

  • Flashline
    Flashline - Week ending January 22, 2015

    1/22/15 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close:  Cloud computing... PwC comments on IASB's discussion paper on rate regulation... FASB meetings and project updates... SEC staff to review Commission rule for excluding conflicting proxy proposals... and more

  • Fair value measurement

    1/22/15

    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.

  • Leading in extraordinary times, the 2015 US CEO Survey

    1/22/15

    Learn how US CEOs are positioning for a new era where overseas business growth is balanced more evenly between developed and emerging economies, and mainstream adoption of digital technologies everywhere is surging.

  • In brief
    In brief: IAASB issues final standards to improve auditor's report

    1/21/15 | Assurance services

    The IAASB standards apply to audits conducted in accordance with international standards, not PCAOB or AICPA standards.

  • Video
    Cloud computing

    1/21/15 | Assurance services

    Are you on or considering using the cloud? The FASB has a new standard addressing the accounting for this new product

  • PwC comment letter (IASB)
    PwC comments on the IASB's discussion paper on rate regulation

    1/21/15 | Global accounting consulting services

    PwC supports the IASB's going forward with a project on reporting the financial effects of rate regulation.

  • Webcast
    Transaction Trends in Oil and Gas - A year in review: 2014 US Oil and Gas Deal Activity and Trends - Webcast replay

    1/20/15 | Energy & mining

    PwC's Oil and Gas Deals practice invites you to rewatch our webcast, A year in review: 2014 US Oil and Gas Deal Activity and Trends.

  • PwC 2015 Tax Policy Outlook: Opportunities and challenges ahead

    1/19/15 | Washington national tax services (WNTS)

    The key question for US tax policymakers is whether 2015 will be marked by compromise or gridlock.