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  • Business combinations

    7/29/14

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

  • Income tax

    7/29/14

    CFOdirect issue articles relating to Accounting & reporting: Income tax

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

    7/29/14

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

  • Meeting
    GASB Board Meeting

    7/29/14

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on August 20-22, 2014.

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

    7/29/14

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

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

    7/29/14 | Assurance services

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

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

    7/29/14

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

  • Meeting
    GASAC Meeting

    7/29/14

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

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

    7/29/14 | Center for Board Governance

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

  • Meeting
    FASB Board Meeting

    7/28/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on August 20, 2014.

  • Meeting
    FASB Board Meeting

    7/28/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on August 13, 2014.

  • Meeting
    FASB Board Meeting

    7/28/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on August 27, 2014.

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

    7/25/14 | Assurance services

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

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

    7/25/14 | Assurance services

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

  • CFOs on the Move: Week ending July 25, 2014

    7/25/14

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

  • 10Minutes
    10Minutes on organizational DNA

    7/24/14 | Advisory services

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

  • Flashline
    Flashline - Week ending July 24, 2014

    7/24/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Private company reporter: PCC makes progress on intangible assets... Global Tax Accounting Services Newsletter (April - July 2014)... SEC seeks comments on PCAOB's auditing standard on related parties... and more

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

    7/24/14

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

  • Securities and Exchange Commission (SEC) - latest developments

    7/24/14

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

  • International Accounting Standards Board (IASB) - latest developments

    7/24/14

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

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

    7/23/14 | Tax accounting services

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

  • Manufacturing Barometer - July 2014

    7/23/14 | Industrial products

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

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

    7/23/14 | Industrial products

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

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

    7/23/14 | Financial Services Institute

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

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

    7/23/14 | Technology

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

  • US regulatory outlook: The beginning of the end

    7/22/14 | Financial services regulatory practice

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

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

    7/22/14 | Assurance services

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

  • Webcast
    Healthcare Higher Education and Not-For-Profit Series - Hot Topics and Technical Updates Impacting Accounting and Financial Reporting - July 24, 2014

    7/21/14 | Healthcare

    This webcast will cover FASB standard setting developments that have occurred since the April webcast. Among other matters, developments related to the FASB/IASB convergence projects will be addressed, with a concentration on the new revenue recognition standard issued in May, as well as an update on FASB projects impacting not-for-profit entities, including the not-for-profit financial statement project. As always, the emphasis is on not-for-profit organizations that apply FASB standards, with an emphasis on healthcare and higher education institutions.

  • Webcast
    Employee benefits accounting webcast: The latest in compensation & benefits accounting - July 30, 2014

    7/21/14 | Human resource services

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

  • Flashline
    Flashline - Week ending July 17, 2014

    7/17/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Point of view: Non-GAAP financial measures - Enhancing their usefulness... In depth: Private company VIE relief for certain common control leasing arrangements... FASB issues proposals to simplify inventory measurement and eliminate requirements for extraordinary items... and more

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

    7/17/14

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

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

    7/17/14 | Assurance services

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

  • Revenue recognition

    7/16/14

    The FASB and IASB have released their converged revenue recognition standard, 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.

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

    7/16/14 | Assurance services

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

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

    7/16/14 | Assurance services

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

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

    7/15/14 | Assurance services

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

  • Financial Accounting Standards Board (FASB) - latest developments

    7/15/14

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

  • Emerging Issues Task Force (EITF) - latest developments

    7/14/14

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

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

    7/14/14

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

  • Accounting guides
    Accounting and financial reporting guide for Bankruptcies and liquidations - 2014 edition

    7/14/14 | Assurance services

    PwC's comprehensive accounting and financial reporting guide for bankruptcy and liquidation focuses on Chapter 7 and 11 bankruptcy.

  • Governmental Accounting Standards Board (GASB)

    7/14/14

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

  • Incentive compensation — impact of new revenue accounting rules

    7/13/14 | Human resource services

    Potential impact of new revenue accounting rules on incentive compensation plans and how employers can begin to prepare.

  • PwC comment letter (FASB)
    PwC comments on the FASB's Conceptual Framework exposure draft on notes to financial statements

    7/11/14 | Assurance services

    PwC broadly supports the Disclosure Framework project, but suggests areas for further refinement.

  • PwC Cash Investment Survey Report

    7/10/14 | Advisory services

    Survey results identified trends in corporate cash investment management practices and highlighted potential opportunities for improvement.

  • Flashline
    Flashline - Week ending July 10, 2014

    7/10/14 | Assurance services

    This week's PwC update on financial reporting developments includes: In the loop: EU audit reform – the impact beyond Europe... Save the date: Revenue recognition industry webcasts... Save the date: ProxyPulse webcast — July 17... PwC comments on PCAOB's proposed framework to reorganize audit standards... and more

  • PwC Reports Robust IPO Market Surpasses $21 Billion in Q2 Proceeds, Best Quarter Volume Since 2007

    7/10/14 | Transaction services

    The market for initial public offerings (IPOs) finished on a strong note late in the second quarter of 2014, recording the highest quarterly deal volume since the fourth quarter of 2007.

  • What's new on CFOdirect - Week of July 10, 2014

    7/10/14

    This edition includes: Flashline, PwC Cash Investment Survey Report, Upcoming ProxyPulse webcast on developments in the 2014 proxy season, and more

  • Webcast
    Revenue Recognition Webcast & Industry Supplement - Retail & Consumer - July 24, 2014

    7/10/14 | Retail & consumer

    Join us for an expanded discussion on the specific impacts the new revenue recognition standard will have on Retail & Consumer Companies and download our R&C Industry Supplement.

  • Webcast
    Revenue Recognition Webcast & Industry Supplement - Aerospace & Defense - July 17, 2014

    7/10/14 | Aerospace & defense

    Join us for an expanded discussion on the specific impacts the new revenue recognition standard will have on the Aerospace & Defense industry.

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

    7/10/14 | Assurance services

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

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

    7/9/14

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

  • PwC comment letter (PCAOB)
    PwC comments on PCAOB's proposed framework to reorganize audit standards

    7/8/14 | Assurance services

    PwC believes the proposed framework will help users navigate PCAOB standards more easily, but suggests some enhancements.

  • Webcast
    ProxyPulse webcast: Developments in the 2014 proxy season - July 17, 2014

    7/8/14 | Center for Board Governance

    PwC's Center for Board Governance invites you to attend a special ProxyPulse webcast, presented in conjunction with Broadridge, looking at developments in the 2014 proxy season. Speakers include Leader of the Center for Board Governance, Mary Ann Cloyd, Center for Board Governance director, Paul DeNicola, and Vice President of Business Strategy and Development at Broadridge, Michelle Jackson.

  • Webcast
    Reducing Pension Cost and Risk Using a Lump Sum Buyout Strategy webcast - July 23, 2014

    7/7/14 | Human resource services

    In recent years Plan Sponsors of defined benefit pension plans have been focusing on de-risking pension plans, including a strategy to provide a one-time lump sum buyout offer to former employees. PwC has assisted many clients who have analyzed and/or implemented the lump sum strategy. Please join our webcast on July 23rd, where we will share insights into the strategy Plan Sponsors utilized.

  • International Federation of Accountants (IFAC)

    7/7/14

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

  • Auditing Standards Board (ASB)

    7/7/14

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

  • In the loop
    In the loop: EU audit reform — the impact beyond Europe

    7/7/14 | Assurance services

    Audit reform in Europe could affect US multinationals.

  • Webcast
    Global Pension Survey Results - A US Perspective webcast - July 16, 2014

    7/1/14 | Human resource services

    The results are in from the 114 major multi-nationals that responded to our global pension survey. It is time to present the results and understand what this means for the US market. Please join our webcast on July 16, 2014 at 2PM EDT to learn of findings and discuss the trends and implications of the survey as well as share the perspectives on the future state of retirement plans as provided by these global trend setters. We'll cover what companies are saying is next and if 'New Paternalism' is the answer.

  • Flashline
    Flashline - Week ending July 1, 2014

    7/1/14 | Assurance services

    This week's PwC update on financial reporting developments includes: In depth: FASB revises consolidation accounting... BoardroomDirect - June 2014... BoardroomDirect Special Edition (ProxyPulse, second edition 2014)... FASB meetings and project updates... and more

  • What's new on CFOdirect - Week of July 1, 2014

    7/1/14

    This edition includes: Flashline, In depth: FASB revises consolidation accounting, and more

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

    7/1/14 | Center for Board Governance

    This issue of BoardroomDirect® includes an article about the influence of activist shareholders and the role they play today in forcing change. There is also news about a Delaware bill that would prohibit fee-shifting bylaws, environmental groups warning boards of fossil fuel companies about climate-change litigation, the new converged revenue recognition standard, and the first round of conflict minerals disclosures.

  • Corporate Governance Series
    ProxyPulse Second Edition 2014

    7/1/14 | Center for Board Governance

    This edition of ProxyPulse makes the following observations: there was decreased support for say-on-pay at mid-cap, small-cap, and micro-cap companies while average support at large-cap companies rose to 91%.

  • IASB/FASB Insurance Contracts Project - Meeting summaries

    6/29/14 | Insurance

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

  • PwC's 2014 Health and Well-being Touchstone Survey results

    6/27/14 | Human resource services

    PwC is pleased to announce the availability of our 2014 Health and Well-being Touchstone Survey results. The 2014 survey data contains detailed benefits information provided by approximately 1,200 participating companies in 35 different industries across the nation.

  • In depth
    In depth: FASB revises consolidation accounting

    6/27/14 | Assurance services

    A new standard, issued in June 2014, eliminates the concept of a development stage entity (DSE).

  • Flashline
    Flashline - Week ending June 26, 2014

    6/26/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Participate in the PwC/FEI revenue recognition survey... New entertainment and media industry supplement to In depth on final revenue recognition standard... The quarter close – Directors edition... Family Business Corporate Governance Series... and more

  • What's new on CFOdirect - Week of June 26, 2014

    6/26/14

    This edition includes: Flashline, The quarter close, Revenue recognition standard – New industry-specific supplements and upcoming webcasts

  • Meeting
    IASB Board Meeting

    6/26/14

    Meeting of the board of the International Accounting Standards Board (IASB), July 21-25, 2014.

  • Meeting
    IASB Education Session

    6/26/14

    The IASB will hold educational, non-decision-making sessions on July 17-18, 2014, to discuss topics that are anticipated to be discussed at a future Board meeting. (No decisions are made at education sessions.)

  • 2014 Revenue Recognition Survey

    6/26/14 | Assurance services

    PwC, along with Financial Executives International and their Financial Executives Research Foundation, are conducting a survey to gauge the impact of the new standard on companies’ financials and operations. The survey will also attempt to gauge any concerns companies have with the new standard and / or the transition timeline.

  • Meeting
    GASAC Meeting

    6/26/14

    Meeting of the Governmental Accounting Standards Advisory Council (GASAC) on July 10-11, 2014.

  • Corporate Governance Series
    The Quarter close: Directors edition Q2 2014

    6/26/14 | Center for Board Governance

    The Q2 2014 edition focuses on five IPO reminders for boards, FASB's new guidance on discontinued operations, and the Venezuelan exchange rates.

  • Meeting
    GASB Board Meeting

    6/26/14

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on July 8-9, 2014.

  • Meeting
    FASB Board Meeting

    6/26/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on July 30, 2014.

  • Meeting
    FASB/IASB Transition Group for Revenue Recognition Meeting

    6/26/14

    Meeting of the FASB/IASB Joint Transition Resource Group for Revenue Recognition - July 18, 2014.

  • Meeting
    Private Company Council Meeting

    6/26/14

    Meeting of the FASB's Private Company Council (PCC) on July 15, 2014.

  • Meeting
    EITF Meeting

    6/26/14

    Meeting of the FASB’s Emerging Issues Task Force (EITF) - September 18, 2014.

  • Medical Cost Trend: Behind the numbers 2015

    6/26/14 | Health Research Institute

    The story of 2015 is a nuanced one. At first glance, the health sector appears to be reverting to historical patterns of bouncing back as the nation recovers from the economic doldrums. Whether spending more freely because of the improved economy or shopping with insurance provided through the Affordable Care Act, consumers triggered the first bump in growth in the first quarter of 2014. We expect that to continue through next year.

  • Meeting
    IFRS Interpretations Committee Meeting

    6/26/14

    Meeting of the IFRS Interpretations Committee - July 15-16, 2014.

  • Meeting
    FASB Board Meeting

    6/26/14

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

  • Meeting
    GASB Board Meeting

    6/26/14

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on July 10, 2014.

  • Meeting
    FASB/IASB Joint Meeting

    6/26/14

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

  • Meeting
    GASB Board Meeting

    6/26/14

    Teleconference meeting of the Board of the Governmental Accounting Standards Board (GASB) on July 28, 2014.

  • Meeting
    FASB Board Meeting

    6/26/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on July 16, 2014.

  • Meeting
    ASB Meeting

    6/26/14

    Meeting of the AICPA's Auditing Standards Board (ASB) on July 22-24, 2014.

  • The valuation impact caused by changing times: Why economic obsolescence matters for retail companies

    6/25/14 | Assurance services

    Economic obsolescence can become a significant issue when a company has or is acquiring assets – such as store or restaurant locations – that generate separate identifiable streams of cash flows. This publication discusses factors that typically cause economic obsolescence and the potential impact, including illustrative examples and case studies.

  • Webcast
    Successful M&A integration: looking beyond the here and now webcast - July 24, 2014

    6/25/14 | Transaction services

    The most experienced dealmakers say they know what to do — and are reporting success. Successful integration needs to happen quickly and systematically as the period of time between deal announcement and deal close and the initial period post-close are critical to realizing quick wins and setting the course to deliver deal value over the long-term.

  • Corporate Governance Series
    What is a board's role in family business?

    6/24/14 | Center for Board Governance

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

  • Webcast
    PwC's quarterly tax accounting webcast - Q2 2014 – July 8, 2014

    6/24/14 | Tax accounting services

    PwC invites you to join a panel of our Tax Accounting Services (TAS) specialists for a discussion of relevant tax accounting matters including the indefinite reinvestment assertion, the recently issued revenue standard, as well as regulatory and legislative development updates.

  • Flashline
    Flashline - Week ending June 19, 2014

    6/19/14 | Assurance services

    This week's PwC update on financial reporting developments includes:The quarter close — Second quarter 2014... Revenue recognition standard – New industry-specific supplements and upcoming webcasts... FASB amends accounting for repurchase agreements and enhances disclosures... FAF President discusses comparability of FASB and GASB standards... and more

  • Financial instruments

    6/19/14

    PwC offers the latest developments, summaries of board decisions, and publications on the FASB and IASB's financial instruments project which includes classification and measurement of financial instruments, impairment of financial assets, and hedging.

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

    6/19/14 | Assurance services

    PwC's summary of recent activities of the PCAOB, SEC, and FASB, and related international developments that are of interest to audit committees and companies.

  • What's new on CFOdirect - Week of June 19, 2014

    6/19/14

    This edition includes: Flashline, The quarter close, Revenue recognition standard – New industry-specific supplements and upcoming webcasts

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

    6/18/14 | Assurance services

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

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

    6/18/14 | Assurance services

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

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

    6/18/14 | Assurance services

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

  • In brief
    In brief: FASB amends repo accounting and enhances disclosures (No. US2014-12)

    6/17/14 | Assurance services

    FASB amends accounting for repos-to-maturity and repurchase financings. New disclosures required for many transactions.

  • Webcast
    PwC and SAP 2014 Webcast Series - Globalizing Your Business with PLM, Six Lessons from the Field, - June 26, 2014

    6/17/14 | Advisory services

    In this webcast discussion we will review the important lessons on how Product Lifecyle Management (PLM) solutions can drive innovations to market, and how it should integrate with your current business model and infrastructure.

  • Video
    Discontinued operations

    6/17/14 | Assurance services

    PwC's Sara DeSmith, Matthew Brenner, and Stephanie Stewart discuss recently issued accounting guidance related to discontinued operations.

  • Video
    Tax function effectiveness

    6/17/14 | Assurance services

    PwC's Tim Lapetina and Steven Schaefer discuss the challenges of today's tax environment and how to make a strong tax function.

  • Video
    Top five IPO readiness tips

    6/17/14 | Assurance services

    Considering an IPO? Hear the top five top areas companies should contemplate, as shared by PwC's Mike Gould, Lee Vanderpool, David Bohl, Francesca Bellome, Brian Staniszewski and Alyona Teeter.

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

    6/17/14 | Assurance services

    This edition updates you on recent FASB, SEC and other regulatory and corporate governance topics. Learn what's new now, and what to look for in the near future. We invite you to download our Q2 publication and view our new video perspectives.

  • Webcast
    Revenue Recognition Webcast - Technology industry - June 25, 2014

    6/16/14 | Technology

    Join us for an expanded discussion on the specific impacts the new revenue recognition standard will have on the Technology industry. While the new standard will impact companies broadly, there are particular implications to Technology companies that deserve focus as companies plan for implementation.

  • Technology trends in land management: Geographic information systems

    6/16/14 | Energy & mining

    This publication presents PwC's land management team's point of view on the benefits of Geographic Information Systems and why land is a great place to start.

  • EITF observer
    EITF observer - PwC's synopsis of the June 12th EITF meeting

    6/16/14 | Assurance services

    The EITF met on June 12 to discuss three issues. PwC's EITF observer provides a summary of the decisions reached.

  • Assessing Tax 2014: Tax rate benchmarking study for industrial products and automotive sectors

    6/16/14 | Industrial products

    Assessing Tax 2014 provides a detailed analysis of tax rate metrics for 324 companies and highlights tax trends for aerospace and defense, automotive, chemicals, engineering and construction, industrial manufacturing and metals, and transportation and logistics companies. This issue includes a special report on the surge in international tax controversy.

  • In brief
    In brief: PCAOB adopts final standard on related parties and related amendments (No. US2014-11)

    6/13/14 | Assurance services

    The new standard and amendments are intended to strengthen auditor performance requirements in three critical areas.

  • Flashline
    Flashline - Week ending June 12, 2014 (No. 2014-24)

    6/12/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Introducing “In depth” (formerly Dataline): A look at financial reporting issues... In depth: The standard is final–A comprehensive look at the new revenue model... Upcoming webcasts on the new revenue standard... and more

  • Webcast
    Revenue Recognition Webcast & Industry Supplement - Engineering & Construction - June 25, 2014

    6/12/14 | Industrial products

    Join us for an expanded discussion on the specific impacts the new revenue recognition standard will have on the Engineering & Construction industry and download our E&C Industry Supplement.

  • In brief
    In brief: Development stage entity concept eliminated by the FASB (No. US2014-10)

    6/12/14 | Assurance services

    The FASB eliminates incremental reporting requirements for DSEs and also amends the current consolidation guidance

  • What's new on CFOdirect - Week of June 12, 2014

    6/12/14

    This edition includes: Revenue standard is final - A comprehensive look at the new model, IFRS news, Conflict minerals filing review, and more

  • 3D printing and the new shape of industrial manufacturing

    6/11/14 | Industrial products

    Manufacturers are observing how 3D printing (3DP) could disrupt manufacturing processes, impact the traditional supply chain, and increase the demand for the talent needed to apply the technology to their operations.

  • How grocers can get ahead for the future

    6/11/14 | Retail & consumer

    What customers want in tomorrow’s grocer isn’t all that different from what they want today. Based on the more than 1,000 customers we surveyed, the grocery industry’s future is centered around a simple yet targeted shopping experience that’s tailored to their needs. And while technology will play a more important role than it has historically, it will be just one component of connecting with clients. The grocery shoppers of tomorrow will want a shopping experience that’s tailored to their needs with custom coupons, convenience, and a selection of organic and ethnic foods, according to our new survey.

  • Webcast
    Revenue Recognition Webcast & Industry Supplement - Pharmaceutical and Life Sciences Companies - June 25, 2014

    6/11/14 | Pharmaceuticals & life science

    Join us for an expanded discussion on the specific impacts the new revenue recognition standard will have on the Pharmaceutical and Life Sciences industry and download our P&LS Industry Supplement.

  • Webcast
    Health and well-being touchstone survey results webcast - June 24, 2014

    6/11/14 | Human resource services

    The webcast will provide PwC insights and survey highlights related to emerging trends and future benefits strategies as well as provide benchmark information. Topics to be covered include: health, welfare and retirement benefits design, costs, contributions and funding, and benefits delivery (e.g. private exchanges) as well as related strategies around health and cost management, fringe benefits and broader well-being.

  • Webcast
    Acquiring innovation: Strategic dealmaking for a competitive edge webcast - June 25, 2014

    6/11/14 | Transaction services

    Technology companies have long relied on M&A to pursue innovation, gain top talent and build competitive advantage. In this webcast, we explore how leaders in other industry sectors can learn from technology company successes in acquiring innovation.

  • In depth
    In depth: Revenue standard is final – A comprehensive look at the new model (Industry-specific supplements available)

    6/11/14 | Assurance services

    The FASB and IASB have issued their long-awaited converged standard on revenue recognition -- how will you be affected? Accompanying this comprehensive In depth are the following industry-specific supplements with examples and further insights into ways entities within the industry are likely to be affected by the revenue standard: (1) aerospace & defense, (2) automotive, (3) communications, (4) engineering & construction, (5) entertainment & media, (6) industrial products/manufacturing, (7) pharmaceuticals, and (8) retail & consumer. Additional supplements will be released over the coming weeks.

  • In depth
    Introducing In depth (formerly Dataline): A look at financial reporting issues

    6/10/14 | Assurance services

    A lot has changed since our Dataline publication series was first introduced many years ago. We’ve recently reevaluated its overall purpose, content, and name. We’ve renamed our Dataline publication series to In depth going forward.

  • Webcast
    Revenue Recognition Webcast: Communications industry - June 16, 2014

    6/10/14 | Communications

    Join us for an expanded discussion on the specific impacts the new revenue recognition standard will have on the Communications industry. While the new standard will impact companies broadly, there are particular implications to Communications companies that deserve focus as companies plan for implementation.

  • Webcast
    Revenue Recognition Webcast: Entertainment & Media industry supplement - June 16, 2014

    6/10/14 | Entertainment & media

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

  • 2014 Conflict minerals filing review - Early insights from some of the largest companies

    6/10/14 | Assurance services

    Our benchmarking of some of the largest companies' conflict minerals filings provides insight into industry trends. We looked at 10 filings for each of the following industries: Aerospace & defense, Automotive, Industrial products, Retail, and Technology.

  • M&A snapshot
    Cross-border acquisitions - Post-acquisition considerations (M&A snapshot)

    6/9/14 | Assurance services

    In cross-border deals, buyers shouldn't underestimate aspects of a transaction that require attention post-acquisition.

  • Point of view
    Point of view - Sustainability reporting

    6/6/14 | Assurance services

    Sustainability reporting is a growing trend. Find out how leading companies are benefitting from increased transparency.

  • IFRS news
    IFRS news - June 2014

    6/5/14 | Assurance services

    This issue of IFRS news looks at (1) the IASB and FASB's new revenue standard, (2) IFRS 11, Joint arrangements, (3) IAS 16 and IAS 38 amendments, (4) leasing redeliberations, (5) conceptual framework discussions, (6) IASB equity accounting research project, (7) uncertain tax positions, and (8) Q&As: qualitative disclosures about risk.

  • PwC comment letter (ASB)
    PwC comments on clarified subject-matter specific attestation standards

    6/5/14 | Assurance services

    PwC supports the clarification and recodification of the attestation standards but identifies possible improvements.

  • What's new on CFOdirect - Week of June 5, 2014

    6/5/14

    This edition includes: Flashline, Discontinued operations, Revenue, EPS and IPOs webcasts next week, and more

  • Investors are focused on sustainability issues. Are you giving them the info they want to understand your company?

    6/5/14 | Sustainable business solutions

    Sustainability issues are a priority for today’s investors and will continue to become increasingly relevant as institutions seek to integrate environmental, social and governance (ESG) concerns in both current and future investment decisions. How prepared is your company to present a clear narrative to investors supported by good data?

  • Flashline
    Flashline - Week ending June 5, 2014 (No. 2014-23)

    6/5/14 | Assurance services

    This week's PwC update on financial reporting developments includes: In the loop: Reporting revenue — new model, new strategy?... Dataline: Revised standard significantly changes criteria for discontinued operations and disclosures for disposals... Webcast reminders: Revenue, EPS and IPOs webcasts next week... and more

  • Practical tip
    Practical tip: Parent company financial information when the registrant has a consolidated shareholders’deficit (No. 2014-03)

    6/4/14 | Assurance services

    This Practical tip provides guidance on how to calculate the threshold for parent company financial information when the registrant has a consolidated shareholders' deficit.

  • Analysis of tax developments worldwide - June 2014 edition

    6/4/14 | Global tax services

    This newsletter covers international tax issues including legislative changes, case law and treaty changes.

  • New FASB, IASB revenue recognition rules could have significant US tax implications

    6/3/14 | Washington national tax services (WNTS)

    The Financial Accounting Standards Board and International Accounting Standards Board have published their long-awaited joint revenue recognition standard.

  • EPA releases proposed regulations for carbon emissions from existing electricity generation units

    6/3/14 | Washington national tax services (WNTS)

    The EPA released proposed regulations under the Clean Air Act that would for the first time set carbon emissions reduction targets for existing US electric power plants.

  • Tax & Investment in the US: Key tax developments for global companies operating in the US

    6/3/14 | US tax services

    What tax issues are potentially affecting companies investing in the USA today?

  • In the loop
    In the loop: Reporting revenue — new model, new strategy?

    6/3/14 | Assurance services

    The new revenue guidance is here…will it change how you do business?

  • Deeper insights for greater strategic value: Oracle Advanced Controls (GRC) Study

    6/2/14 | Risk Assurance

    GRC Technology has become an increasingly critical factor for driving value (i.e., recovering profitability, increasing efficiency, detecting fraud, etc.) and automating manual compliance and risk management activity in the enterprise. Organizations have increased their adoption of Oracle Advanced Control (“AC”) to improve the oversight of corporate governance, including financial reporting compliance, enterprise risk management (ERM), and related audits. To better understand organizations’ awareness and how organizations are using (or considering using) Advanced Controls technology to drive value in an enterprise, PwC conducted an Oracle Advanced Controls study.

  • Dataline
    Dataline: Discontinued operations - Revised standard significantly changes criteria for discontinued operations and disclosures for disposals (revised June 3, 2014*) (No. 2014-08)

    5/30/14 | Assurance services

    The FASB recently changed the threshold for reporting discontinued operations and added new disclosures about disposals. Read on for details and PwC observations.

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

    5/30/14 | Center for Board Governance

    This issue of BoardroomDirect® includes an article about the meaning of risk appetite and the role the board and management play. There is also news about a Delaware court decision on fee-shifting bylaws, the new Venezuelan foreign currency exchange regime and an update on the 2014 shareholder proposals, the proposals for Audit Quality Indicators and the conflict minerals disclosure rule.

  • Meeting
    IAASB Meeting

    5/30/14

    Meeting of the IFAC's International Auditing and Assurance Standards Board (IAASB) on June 16-20, 2014.

  • Corporate Governance Series
    Board oversight of risk: Defining risk appetite in plain English

    5/29/14 | Center for Board Governance

    Risk oversight continues to be top-of-mind for directors. One area that’s particularly important for boards to better understand is the company’s risk appetite. This publication defines risk appetite as it pertains to the board's oversight of risk management.

  • Flashline
    Flashline - Week ending May 29, 2014 (No. 2014-22)

    5/29/14 | Assurance services

    This week's PwC update on financial reporting developments includes: FASB and IASB issue final standard on revenue recognition... Register for PwC's upcoming Revenue Recognition webcast series... Venezuelan exchange rates... Five megatrends and possible implications: Directors edition... Audit Committee Excellence Series... and more

  • Webcast
    Initial Public Offerings process webcast - On demand (CPE-eligible) version available

    5/29/14 | Assurance services

    Companies often begin their preparations for going public well before they launch the IPO process. There are a number of common accounting and reporting issues that a company will face as part of the IPO process and related areas that are often the focus of SEC reviews. Watch a replay or participate in the on demand (CPE-eligible) version of this webcast.

  • Webcast
    IASB/FASB Live Webcast on New Revenue Recognition Standard

    5/29/14

    The FASB and IASB will host on June 5, 2014, a live, one hour webcast that provides a high-level overview of the new guidance on revenue recognition.

  • Meeting
    IESBA Roundtable: Enhancing Ethics Standards for Professional Accountants

    5/29/14

    The IESBA is hosting on June 3, 2014, global roundtables to gain additional feedback on its project to address professional accountants' responsibilities regarding the disclosure to an appropriate authority of suspected non-compliance with laws and regulations by a client or employer

  • Meeting
    IFRS Advisory Council Meeting

    5/29/14

    Meeting of the IFRS Advisory Council - June 9-10, 2014.

  • Meeting
    IASB Board Meeting

    5/29/14

    Meeting of the board of the International Accounting Standards Board (IASB), June 17-20, 2014.

  • Meeting
    EITF Meeting

    5/29/14

    Meeting of the FASB’s Emerging Issues Task Force (EITF) - June 12, 2014.

  • Meeting
    FASB/IASB Joint Meeting

    5/29/14

    Joint meeting of the boards of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) - June 18-19, 2014.

  • Proposed regulations on the definition of real property for REITs

    5/28/14 | Asset management

    On May 9, 2014, the IRS released proposed regulations (“Proposed Regulations”) which are intended to clarify the definition of “real property” for purposes of the asset tests applicable to real estate investment trusts (“REITs”). The IRS’s expectation is that taxpayers will be able to utilize the additional guidance in the proposed regulations to analyze whether their assets qualify as real property in lieu of seeking private letter rulings.

  • Insights: Establishing a private foundation brings both responsibilities and rewards

    5/28/14 | US tax services

    For individuals contemplating substantial charitable contributions, private foundations may provide a structure to create a legacy of charitable giving.

  • Oil and gas land department practices

    5/28/14 | Energy & mining

    Oil and gas company land departments must manage increasing volumes of land data from which they must derive intelligence. Leading companies streamline the integration of land assets, have efficient land services functions, and generate business insight from land data.

  • Asset classes in the alternatives industry – What’s hot, what’s not

    5/28/14 | Asset management

    This document summarizes the issues discussed during PwC’s webcast, Asset classes in the alternatives industry – What’s hot, what’s not.

  • The Goldilocks syndrome: Tailoring packaged software so it’s just right

    5/28/14 | Financial Services Institute

    How to make the right customization and configuration decisions so your software can deliver the results you want.

  • In brief
    In brief: Revenue recognition - The future is here (No. 2014-09)

    5/28/14 | Assurance services

    The FASB and IASB have issued their long-awaited converged revenue standard. Some change is expected for most entities.

  • Beyond compliance: Creating a new norm in gas pipeline leak management

    5/28/14 | Power & utilities

    In the new norm, leak survey is no longer viewed simply as a compliance activity—it is integrated with risk assessment, work identification, and investment planning to transform integrity management and enhance pipeline safety.

  • IFRS Interpretations Committee (IFRIC)

    5/28/14

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

  • How to be No. 1: facing future challenges in the automotive industry

    5/27/14 | Automotive

    This PwC paper explains how strong brands and clear priorities are key if automotive OEMs and suppliers are to compete successfully.

  • Meeting
    FASAC Meeting

    5/27/14

    Meeting of the Board of the Financial Accounting Standards Advisory Council (FASAC) on June 17, 2014.

  • Meeting
    FASB Board Meeting

    5/27/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on June 4, 2014.

  • Meeting
    FASB Board Meeting

    5/27/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on June 25, 2014.

  • Center for Audit Quality (CAQ)

    5/27/14

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

  • Meeting
    FASB Board Meeting

    5/27/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on June 18, 2014.

  • Meeting
    FASB/FEI Liaison Meeting

    5/27/14

    Liaison Meeting with Financial Executive Internationals, Committee on Corporate Reporting on June 5, 2014.

  • Corporate Governance Series
    Achieving excellence: Financial reporting oversight (Audit Committee Excellence Series)

    5/23/14 | Center for Board Governance

    This edition discusses the importance of press releases covering preliminary results, considerations for audit committees before releasing results, and tips for reviewing actual filings. It also includes audit committee considerations regarding financial reporting oversight.

  • Corporate Governance Series
    Five megatrends and their implications, directors edition

    5/23/14 | Center for Board Governance

    The concept of megatrends is not new, but megatrends today are more complex and interconnected. They have potential implications on business--now and in the future.

  • Flashline
    Flashline - Week ending May 22, 2014 (No. 2014-21)

    5/22/14 | Assurance services

    This week's PwC update on financial reporting developments includes: In the loop: How new accounting elections could affect your deal or IPO strategy... Webcast: Hot topics in earnings per share... FASB meetings and project updates... IFRS Foundation publishes 2013 annual report... IFRIC Update — May 2014... and more

  • Quarter close
    Venezuela exchange rates

    5/22/14 | Assurance services

    The reporting implications of three legal exchange mechanisms in Venezuela, each with a different exchange rate, are discussed by PwC's Stephanie Stewart, John Bishop and John Horan in a Special Edition of The quarter close.

  • Valuation multiples and purchase allocation trends

    5/22/14 | 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.

  • Q1 2014 US technology deal insights

    5/21/14 | Transaction services

    Technology deals for the first quarter of 2014 started strong, continuing the momentum of the second-half surge of 2013. Equity markets remained near record highs and IPO activity remained robust in an improving economy. Software and Internet deals continue to dominate as cloud, mobile and data drive much of the industry focus today.

  • Q1 2014 US Health Services deals insights

    5/21/14 | Transaction services

    In the first quarter of 2014, the total volume of deals remained consistent with the same period in 2013; however, the value of announced deals rose 152% to $12.3 billion.

  • Private company reporting

    5/21/14

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

  • IPR&D acquired in a business combination – How many pieces?

    5/21/14 | Pharmaceuticals & life science

    This Pharmaceutical and Life Sciences Alert focuses on in-process research and development (IPR&D) in acquisition accounting.

  • Insurance contracts

    5/21/14

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

  • In the loop
    In the loop: How new accounting elections could affect your deal or IPO strategy

    5/20/14 | Assurance services

    In the loop is an executive-level series addressing important financial reporting and regulatory issues. Our first edition discusses how changes in private company accounting could affect future deal or financing strategies.

  • Webcast
    Hot topics in EPS Webcast - June 9, 2014

    5/20/14 | Assurance services

    PwC's National Professional Services Group invites you to attend a webcast on Earnings Per Share where we will highlight several current and recurring hot topics related to the calculation of earnings per share (EPS).

  • The future ain’t what it used to be: Why tier one investment banks need fundamental operating model changes

    5/19/14 | Financial Services Institute

    Investment banks today have their backs against the wall with cost and regulatory pressures. Read on to learn how shifting operating models can be the game-changing key to success.

  • Fair value measurement

    5/19/14

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

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

    5/18/14

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

  • Leases

    5/18/14

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

  • US Real Estate Insights: Spring 2014

    5/15/14 | Real estate

    This publication provides perspectives on the latest market and economic trends, regulatory activities and legislative changes affecting the real estate industry as well as informed views of the most current developments in operations, business strategy, taxation, compliance and financing.

  • Spectrum auction offers new opportunities for TV broadcasters

    5/15/14 | Entertainment & media

    The planned 2015 FCC auction of spectrum currently used for television broadcast across the United States presents a potential opportunity for broadcasters to monetize a valuable asset – their wireless spectrum – in a new way. Despite this opportunity, multiple concerns surrounding the auction exist including the costs, potential for business disruption, efficiency and effectiveness of such a broad initiative, and the potential impact to channel brand recognition.

  • Status of FASB standard-setting projects

    5/15/14 | Assurance services

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

  • Flashline
    Flashline - Week ending May 15, 2014 (No. 2014-20)

    5/15/14 | Assurance services

    This week's PwC update on financial reporting developments includes: In brief: Consolidation — changes may affect all industries... M&A snapshot... Save the date: Q2-2014 Current Accounting and Reporting Developments webcast - June 18... Reminder: Mergers & Acquisitions webcast - May 20... and more

  • US Entertainment Media and Communications deal insights: Q1 2014

    5/14/14 | Transaction services

    The entertainment, media and communications (EMC) deal market is off to a strong start with a few high dollar deals announced in the first quarter. We cover the landscape of deals including private equity and cross-border deals, and dive deep into the emergence of Multi-Channel Networks (MCN) as the new hot property in the digital video space. We recap recent deal activity in the most active sectors, including: Broadcasting, Communications, Internet Related/Information Services, Recreation & Leisure and Film/Content.

  • US retail and consumer deals insights: Q1 2014 update

    5/14/14 | Transaction services

    Deal activity is off to a good start led by numerous large deals, and confirms our positive outlook for 2014. Core retail trade sales improved in March which may give some rise in optimism for the remainder of the year after a slow start. IPO activity moderates in the first quarter after coming off a strong performance in 2013. However, the R&C pipeline is the strongest the sector has seen in recent years.

  • M&A snapshot
    Cross-border acquisitions - Accounting considerations relating to income taxes (M&A snapshot)

    5/12/14 | Assurance services

    In cross-border deals, the acquisition of a foreign business can introduce complexities in accounting for income taxes.

  • Trendsetter Barometer™ Q1 2014 — Private companies' optimism fuels growth plans, including renewed interest in M&A

    5/12/14 | Private Company Services

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

  • Evaluating environmental liabilities and their impacts on future earnings (Observations from the front lines)

    5/12/14 | US Capital Markets and Accounting Advisory Services

    Unexpected expenditures and accounting adjustments – like those arising from environmental obligations – can dramatically impact capital budgeting and future earnings. Companies have found that practices vary widely across sectors and both engineering and accounting expertise are critical in assessing environmental obligations.

  • In brief
    In brief: Consolidation - changes may affect all industries (No. 2014-08)

    5/9/14 | Assurance services

    The FASB's consolidation project nears completion with more decisions made at this week's meeting.

  • Sustainable Supply Chains: Making value the priority

    5/9/14 | Advisory services

    Sustainability has been on the executive agenda for years and it’s now one of the fastest-growing supply chain management trends. More than two-thirds of 500 supply chain executives say it will play an important role in how they manage their supply chains through 2015. When PwC and APICS Foundation decided to explore what the people responsible for executing on these strategies would say about the topic, an interesting picture emerged. Thirty-nine percent of APICS members, the leading association for supply chain and operations, say company leadership is not providing the mandate, incentives, and resources to turn supply chain sustainability into action. Read this report to find out more.

  • Webcast
    Mergers & Acquisitions Webcast - May 20, 2014 - On-demand version available

    5/9/14 | Assurance services

    Did you miss our Mergers & Acquisitions webcast on Tuesday, May 20th? If so, you still have an opportunity to view the webcast and earn CPE credit through our on-demand version. This webcast features Beth Paul, PwC Strategic Thought Leader, Ravi Rao, National Office SEC Services Partner, and Dimitri Drone and Matt Sabatini, both Partners in our Transaction Services group. It covers accounting, financial reporting and valuation considerations in connection with the acquisition of a business.

  • IFRS news
    IFRS news - May 2014

    5/8/14 | Assurance services

    This issue of IFRS news looks at (1) IASB’s discussion paper on accounting for macro hedging, (2) integrated reporting, (3) IFRS in the US, (4) foreign exchange - a moving target, (5) revenue standard expected in second half of May, (6) IASB’s research programme, (7) leasing deliberations, and (8) Q&As: perpetual debt.

  • Corporate Governance Series
    ProxyPulse First Edition 2014

    5/8/14 | Center for Board Governance

    The first 2014 edition of ProxyPulse, a special publication from PwC’s Center for Board Governance and Broadridge Financial Solutions, covers 1,066 shareholder meetings held during the “mini-season” between July 1 and December 31, 2013. It looks at several areas including public company ownership composition, director elections, say-on-pay, proxy material distribution, the mechanics of shareholder voting, and the 2014 proxy season currently underway.

  • Flashline
    Flashline - Week ending May 8, 2014 (No. 2014-19)

    5/8/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Webcast: Mergers & Acquisition — May 20... BoardroomDirect: Special Edition (ProxyPulse, first edition 2014)... IFRS news – May 2014... Market trends in retiree healthcare and financial reporting implications... and more

  • Webcast
    Q2 Current Accounting and Reporting Developments Webcast - replay and on-demand (CPE-eligible) versions available

    5/8/14 | Assurance services

    Did you miss the Q2 2014 "Current Accounting & Reporting Developments" webcast on June 18? If so, you still have an opportunity to view the webcast and earn CPE credit! PwC is offering the Q2 2014b webcast in an on-demand format for your convenience.

  • Trends in workforce analytics - Capturing the latest results from US Human Capital Effectiveness Benchmarks, 2014

    5/6/14 | Human resource services

    Our US benchmarking service recently published hundreds of metrics that reinforce the business improvement opportunity available to HR departments today - if they can align workforce performance to business strategy, supported by effective data.

  • Using innovation to drive sustainable growth in the chemicals industry

    5/6/14 | Industrial products

    This PwC report explains why innovation in the chemicals industry is so important because it helps chemicals companies address their customers’ challenges and creates competitive advantage.

  • Meeting
    PCAOB Forum on Auditing In the Small Business Environment

    5/6/14

    The PCAOB will host a Forum on Auditing in the Small Business on July 17, 2014.

  • Meeting
    PCAOB Forum on Auditing in the Small Business Environment

    5/6/14

    The PCAOB will host a Forum on Auditing in the Small Business Environment on December 3, 2014.

  • What’s the fastest growing supply chain trend today? Why sustainability has caught the C-suite’s attention

    5/6/14 | Sustainable business solutions

    In today’s business and social media environment, an issue in a company’s supply chain can have widespread and lasting impacts on customers and the bottom line. And the C-suite is paying attention.

  • Meeting
    Forum on Auditing in the Small Business Environment

    5/6/14

    The PCAOB will host a Forum on Auditing in the Small Business Environment on October 30, 2014.

  • Meeting
    Forum on Auditing in the Small Business Environment

    5/6/14

    The PCAOB will host a Forum on Auditing in the Small Business Environment on September 11, 2014.

  • Meeting
    IPSASB Meeting

    5/6/14

    Meeting of IFAC's International Public Sector Accounting Standards Board (IPSASB) - June 24-27, 2014.

  • Meeting
    IESBA Meeting

    5/6/14

    Meeting of IFAC's International Ethics Standards Board for Accountants (IESBA) - July 7-9, 2014.

  • Meeting
    Forum on Auditing in the Small Business Environment

    5/6/14

    The PCAOB will host a Forum on Auditing in the Small Business Environment on October 9, 2014.

  • North American power deals: Q1 2014 mergers & acquisitions report

    5/5/14 | Power & utilities

    The number of deals valued at more than $50 million came in at 7, down slightly from the 9 deals from a year ago. The total value of the deals, however, grew by 46%, and the average value grew by 88%.

  • Webcast
    Business Continuity Management Insights Survey Results Webcast - May 22, 2014

    5/5/14 | Risk Assurance

    On this webcast we will share the results of PwC’s Business Continuity Management Insights Survey, "Business Continuity Beyond Company Walls". A PwC panel of business continuity and vendor risk management leaders will discuss the survey results and provide insight into how companies can gain, manage and integrate vendor resiliency as part of their resiliency and recovery program.

  • Webcast
    Cloud webcast hosted by PwC Cloud Assurance & Skyhigh Networks - May 19, 2014

    5/5/14 | Risk Assurance

    The use of cloud is strategic – it drives business agility and employee productivity. At the same time, organizations are concerned about the risks arising from utilizing cloud based services, but the drive to the cloud is accelerating. Please join PwC’s Cloud Assurance team along with CEO and Co-Founder of Skyhigh Networks, Rajiv Gupta, for this webcast.

  • Flashline
    Flashline - Week ending May 1, 2014 (No. 2014-18)

    5/1/14 | Assurance services

    This week's PwC update on financial reporting developments includes: 10Minutes on integrated reporting... Private company reporter: PCC continues discussions on intangible assets... BoardroomDirect: April 2014... SEC issues guidance on conflict minerals disclosures... and more

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

    5/1/14 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on coverage of the PCAOB’s public meeting on its proposed changes to the auditor’s reporting model. The newsletter also contains an analysis of the federal government’s cybersecurity framework, a call by some to raise the shareholder proposal threshold, and the possibility that the SEC may weigh actions on proxy advisory firms. There is some news for audit committees: comments by the CAQ on the EU audit market changes, PwC’s 2014 State of the Internal Audit Profession Study, and a federal court decision on the SEC’s conflict minerals disclosure rule.

  • Private company reporter
    Private company reporter - PCC continues discussions on intangible assets

    5/1/14 | Assurance services

    The PCC continued redeliberation of an alternative for intangible assets in a business combination but made no decision.

  • Market trends in retiree healthcare and financial reporting implications

    4/30/14 | Human resource services

    This Insight focuses on the accounting implications of changes in the design of retiree health benefit plans.

  • Tax accounting insights
    Global Tax Accounting Services Newsletter (January–March 2014)

    4/30/14 | Tax accounting services

    In this release we discuss a variety of global accounting, reporting and tax law developments in the first quarter of 2014, and the related tax accounting considerations.

  • In brief
    In brief: SEC issues guidance on conflict minerals disclosures (No. 2014-07)

    4/30/14 | Assurance services

    The SEC has reduced some of the conflict mineral disclosures, but the filing deadline remains June 2, 2014.

  • NAIC Meeting Notes, Spring 2014

    4/30/14 | Insurance

    The National Association of Insurance Commissioners held its Spring National Meeting in Orlando, FL from March 27 to April 1. This newsletter contains information on activities that occurred in some of the committees, task forces and working groups that met there.

  • 10Minutes
    10Minutes on integrated reporting

    4/29/14 | Sustainable business solutions

    Investors have been showing increased interest in the correlations between financial performance and sustainability factors like resource scarcity, environmental performance and corporate governance when assessing a company’s future risk and growth opportunities. Is your company ready to respond? This 10Minutes highlights insights and benefits companies can glean into these issues by integrating their thinking to develop a better understanding of impacts to their businesses, allowing them to tell a more holistic value creation story.

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

    4/28/14 | Aerospace & defense

    Deal activity in the aerospace and defense (A&D) industry was off to a slow start in 2014. While aerospace-focused deals are expected to continue at high valuations, the defense mergers & acquisitions (M&A) market remains sluggish. Unless long-term defense priorities become clearer, a sustained increase in the overall pace of A&D M&A is unlikely.

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

    4/28/14 | Industrial products

    Chemical industry mergers and acquisitions increased in advanced economies, with shale gas opportunities playing a major factor in the United States. Chemicals industry companies are pursuing a variety of deal strategies, including joint ventures, spin-offs, and complete divestitures.

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

    4/28/14 | Industrial products

    Large deals continue to drive engineering and construction industry mergers and acquisitions, especially in the oil, gas, and petrochemical sectors. Risk aversion is impacting deal activity in emerging markets.

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

    4/28/14 | Industrial products

    Industrial manufacturing mergers and acquisitions activity rose in the second half of the year, with oil and gas end-markets driving deals in the industrial machinery sector. Deal strategies are expected to shift to growth-oriented transactions in 2014.

  • Telecommunications and data privacy policies will drive opportunities in online retailing

    4/24/14 | Retail & consumer

    This PwC paper focuses on telecommunications and data privacy issues and how those may affect global companies with online retailing operations in emerging markets.

  • Flashline
    Flashline - Week ending April 24, 2014 (No. 2014-17)

    4/24/14 | Assurance services

    This week's PwC update on financial reporting developments includes: In brief: IASB issues discussion paper on macro hedging... FASB meetings... SEC staff issues updated compliance and disclosure interpretations on Securities Act Rules... Key dates in May... and more

  • Webcast
    The future of Human Resources Information Systems (HRIS): How not to lose your head in the clouds - webcast - May 7, 2014

    4/24/14 | Energy & mining

    HRIS systems are moving from on-premise to the cloud, allowing executives to develop new business models to enhance time to market, create operational efficiencies and engage customers in new ways. Within the cloud workspace three HR Technologies solutions have emerged as the primary players - Workday, SuccessFactors and Oracle Fusion. Learn what each one offers, how to best prepare your employees for such a change, and how to make it a part of a holistic cloud plan so that executives can manage risk as well as opportunity.

  • Specialty third-party logistics providers: A busy market for transactions in 2014

    4/23/14 | Transaction services

    The number of logistic transactions is on the rise and private equity and industry players continue to look for strategic purchases, particularly of specialty 3PL providers. Third-party logistics providers are becoming increasingly indispensable due to their high level of customization, service quality, or service accuracy. Because of the number of well-capitalized players and the need for this operational intelligence and sophisticated capabilities, we expect this momentum of deals to continue.

  • Final rules describe ACA health coverage reporting requirements for 2015

    4/23/14 | Human resource services

    Final regulations on ACA reporting requirements give needed guidance to employers and insurers who must report to the IRS about 2015 health coverage.

  • 2014 US CEO Survey: A private-company perspective

    4/22/14 | Private Company Services

    Growing Your Business is a PwC series discussing the opportunities and challenges private companies face, suggesting ways they can make the most of both.

  • Meeting
    FASB Board Meeting

    4/22/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on May 28, 2014.

  • Meeting
    Forum on Auditing in the Small Business Environment

    4/22/14

    Forum on Auditing in the Small Business Environment - May 8, 2014.

  • Meeting
    FASB Board Meeting

    4/22/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on May 6, 2014.

  • Meeting
    FASB Board Meeting

    4/22/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on May 14, 2014.

  • Meeting
    Small Business Advisory Committee Meeting

    4/22/14

    Meeting of the FASB's Small Business Advisory Committee (SBAC) on May 6, 2014.

  • Meeting
    EITF Teleconference Education Session

    4/22/14

    Teleconference education session of FASB’s Emerging Issues Task Force (EITF) - May 15, 2014.

  • Conference
    IFRS Foundation Conference: Singapore

    4/22/14

    IFRS Foundation Conference: Singapore - May 29-30, 2014.

  • Meeting
    IFRS Interpretations Committee Meeting

    4/22/14

    Meeting of the IFRS Interpretations Committee - May 13-14, 2014.

  • Meeting
    IASB Education Session

    4/22/14

    The IASB will hold educational, non-decision-making sessions on May 15-16, 2014, to discuss topics that are anticipated to be discussed at a future Board meeting. (No decisions are made at education sessions.)

  • Meeting
    GASB Board Meeting (Teleconference)

    4/22/14

    Teleconference meeting of the Board of the Governmental Accounting Standards Board (GASB) on May 5, 2014.

  • Meeting
    Forum on Auditing in the Small Business Environment

    4/22/14

    Forum on Auditing in the Small Business Environment - May 29, 2014.

  • Meeting
    FASB Board Meeting

    4/22/14

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

  • Meeting
    GASB Board Meeting

    4/22/14

    Teleconference meeting of the Board of the Governmental Accounting Standards Board (GASB) on May 28-30, 2014.

  • Meeting
    PCAOB Forums on Auditing Smaller Broker-Dealers

    4/22/14

    PCAOB Forums on Auditing Smaller Broker-Dealers - May 28, 2014.

  • Meeting
    IASB Board Meeting

    4/22/14

    Meeting of the board of the International Accounting Standards Board (IASB), May 19-23, 2014.

  • Employee Financial Wellness Survey

    4/21/14 | Private Company Services

    PwC's Employee Financial Wellness Survey tracks the financial and retirement wellbeing of working US adults nationwide.

  • In brief
    In brief: IASB issues discussion paper on macro hedging (No. 2014-06)

    4/18/14 | Assurance services

    The IASB issued a discussion paper on accounting for dynamic risk management strategies on open portfolios.

  • Flashline
    Flashline - Week ending April 17, 2014 (No. 2014-16)

    4/17/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Point of view: Financial statement disclosures... Dataline: Implications of recent events in Venezuela... PwC comments on proposed amendments to ASB's comfort letter standard... and more

  • Executive Compensation: Clawbacks 2013 proxy disclosure study

    4/17/14 | Human resource services

    This PwC publication presents our analysis of 2009 through 2012 year-end proxy disclosures for 100 large public companies relative to their compensation recoupment or “clawback” policies. When providing employees with bonuses, stock options, or other incentive awards, companies often establish provisions that allow them to recoup all or a portion of the award under certain circumstances. These provisions, referred to as clawbacks, are detailed by most public companies in their annual proxy statement.

  • US Circuit Court of Appeals Issues Decision on Conflict Minerals

    4/17/14

    On April 14, the US Circuit Court of Appeals for the District of Columbia issued a decision in the conflict minerals case that requires at least one aspect of the rule be revisited.

  • PwC comment letter (ASB)
    PwC comments on proposed amendments to ASB's comfort letter standard

    4/16/14 | Assurance services

    PwC supports the objectives of the proposed SAS to avoid unintended changes to previous practice and to enhance clarity.

  • Breaking the rules: Achieving breakthrough innovation in financial services

    4/15/14 | Financial Services Institute

    Financial institutions can no longer grow through cost cutting and reengineering alone. Read on to learn how breakthrough innovation can help leading organizations gain a competitive advantage.

  • Cure for the Common Culture: Building Effective Risk Cultures at Financial Institutions

    4/15/14 | Financial Services Institute

    What are the best ways for financial services firms to establish an effective risk culture? We share some tips to keep your culture clean and clear of regulatory risk.

  • Meeting
    FASB/IASB Joint Meeting

    4/15/14

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

  • Dataline
    Dataline: Implications of recent events in Venezuela - Multiple legal exchange rates exist as of March 31, 2014 (No. 2014-07)

    4/14/14 | Assurance services

    At March 31, 2014, there were three legal exchange mechanisms administered by the Venezuelan government.

  • In brief
    In brief: FASB issues final standard redefining discontinued operations (No. 2014-05)

    4/11/14 | Assurance services

    The FASB revised the threshold for reporting a discontinued operation and changed many disclosures about disposals.

  • Point of view
    Point of view: Financial statement disclosures - Enhancing their clarity and understandability

    4/11/14 | Assurance services

    Preparers and others have a role in making sure footnote disclosures are clear and understandable.

  • Tax accounting insights
    New York tax reform: Tax accounting considerations

    4/11/14 | Tax accounting services

    On March 31, 2014, New York Governor Andrew Cuomo signed the state’s fiscal year 2014-2015 (FY 14-15) executive budget legislation.

  • Flashline
    Flashline - Week ending April 10, 2014 (No. 2014-15)

    4/10/14 | Assurance services

    This week's PwC update on financial reporting developments includes: M&A snapshot: Cross-border acquisitions — Navigating SEC reporting requirements... 2014 Conflict minerals survey: Full report now available... IFRS news—April 2014... and more

  • Potential impacts to Pharma and Life Sciences companies of the new accounting definition of an "investment company"

    4/10/14 | Pharmaceuticals & life science

    This Pharmaceutical and Life Sciences Alert focuses on the key accounting considerations when assessing whether an entity is an investment company under the new accounting definition and provides illustrative examples.

  • 2014 Conflict minerals survey: Where companies stand on their compliance efforts—this year and beyond

    4/9/14 | Assurance services

    With the deadline for conflict minerals reporting and disclosure fast approaching, PwC recently surveyed 700 stakeholders on their preparation, progress, and challenges. We found many will need to rush to comply with the conflict minerals rule mandated by the Dodd-Frank Act.

  • Webcast
    Hot topics and technical updates impacting accounting and financial reporting for Healthcare, Higher Education and Not-for-Profit webcast – April 24, 2014

    4/9/14 | Healthcare

    This installment of PwC's Healthcare, Higher Education, and Not-for-Profit quarterly webcast series covers (1) recent developments related to the FASB/IASB convergence projects, (2) an update on FASB projects impacting not-for-profit entities, and (3) as a refresher we will talk about standards that will be effective this year.

  • Meeting
    PEEC Meeting

    4/8/14

    Meeting of the AICPA's Professional Ethics Executive Committee (PEEC) on May 7-8, 2014.

  • Webcast
    Trends in Workforce Analytics - including the latest results from PwC Saratoga's US Human Capital Effectiveness Report - May 6, 2014

    4/8/14 | US tax services

    In this webcast we will discuss business leaders recognize that talent is a critical enabler to achieving their business strategies, and recognize that better information about their workforce is mandatory for decision making. Improving workforce analytics capabilities enables HR organizations to address leadership's need for robust information. Saratoga benchmark results for 2014 suggest, however, that real improvement opportunities still need to be made for most organizations.

  • Webcast
    Data Protection & Privacy: Building customer trust through data privacy webcast - May 8, 2014

    4/8/14 | Risk Assurance

    PwC's Risk Assurance Data Protection & Privacy practice invites you to attend our upcoming webcast. Data privacy is an urgent issue for both consumers and businesses. This webcast will focus on the following topics to help companies enhance their processes and build customer trust: (1) Elevating privacy to the board level, (2) Establishing privacy as a business differentiator, (3) Developing strategies for an effective privacy program, and (4) Responding to incidents and leveraging the lessons learned.

  • Meeting
    PEEC Meeting

    4/8/14

    Meeting of the AICPA's Professional Ethics Executive Committee (PEEC) on November 12-13, 2014.

  • Meeting
    PEEC Meeting

    4/8/14

    Meeting of the AICPA's Professional Ethics Executive Committee (PEEC) on August 5-6, 2014.

  • IFRS news
    IFRS news - April 2014

    4/7/14 | Assurance services

    This issue of IFRS news looks at (1) leases – convergence is no longer a priority, (2) IFRS 10 practice issues, (3) OCI - feedback from the Conceptual Framework Discussion Paper, (4) EU backs IFRS Foundation, (5) exposure draft on IAS 1 narrow scope amendments, (6) joint arrangement implementation issues, (7) equity method in separate financial statements, and (8) Q&As: Onerous contracts.

  • Workforce of the future: How strategic workforce planning can help financial institutions today, tomorrow, and beyond

    4/7/14 | Financial Services Institute

    Top-performing teams don’t happen by accident; they’re built to support an organization’s strategy and culture. Do you have the people who can make your strategy happen?

  • M&A snapshot
    Cross-border acquisitions - Navigating SEC reporting requirements (M&A snapshot)

    4/7/14 | Assurance services

    This is the second in our series focused on navigating the waters of a cross-border acquisition. The series looks at various aspects along the deal continuum, including pre-acquisition due diligence and strategies, financial reporting requirements, tax implications, and post-acquisition considerations. This edition provides insights on SEC and other financial reporting requirements that may apply in a cross-border acquisition.

  • Meeting
    Private Company Accounting Issues Town Hall Meeting

    4/7/14

    The Financial Accounting Standards Board (FASB) and the Private Company Council (PCC) are hosting on May 8, 2014, a town hall meeting on private company accounting issues.

  • Dataline
    Dataline: Simplified hedge accounting approach - New private company alternative for certain interest rate swaps (No. 2014-06)

    4/3/14 | Assurance services

    The FASB issued a new accounting standard for private companies that is intended to simplify the hedge accounting requirements for certain interest rate swaps.

  • Flashline
    Flashline - Week ending April 3, 2014 (No. 2014-14)

    4/3/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Dataline: Simplified hedge accounting approach... FASB meetings and project updates... SEC extends comment period for asset-backed securities releases... and more

  • PwC’s Q1 IPO Watch Finds IPOs Continue to Dominate the Capital Markets as Activity More than Doubles Compared to Q1 2013

    4/2/14 | Transaction services

    The robust market for initial public offerings (IPOs) continued in the first quarter of 2014, and momentum is expected to remain strong into the second quarter, according to IPO Watch, a quarterly survey of IPOs listed on U.S. stock exchanges by PwC US.

  • 2014 State of the Internal Audit Profession Study

    4/2/14 | Risk Assurance

    Our annual State of the Internal Audit Profession, which includes responses from more than 1,900 chief audit executives (CAEs), internal audit managers, members of senior management, and board members, representing 24 industries and 37 countries, provided substantial insight into how internal audit is performing and the steps individual functions are taking to increase their contribution to their respective organizations.

  • HR Innovation - Winter 2014

    4/2/14 | Human resource services

    HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders. In this issue of HR Innovation, we focus on the continually changing HR landscape and what organizations need to do to take control of today’s opportunities and tomorrow’s decisions.

  • Acquiring Innovation: Strategic deal-making to create value through M&A

    4/2/14 | Transaction services

    M&A in pursuit of innovation is a high-potential source of growth. That's what we learned in a survey of tech companies, where 76 percent of innovation-focused acquisitions met or exceeded expectations. Led by the right inorganic growth strategy and accompanied by a holistic approach to deal execution, business leaders in all industry sectors can apply key lessons learned from innovation-intensive industry sectors to their own business and accelerate growth. Read to explore the key success factors in acquiring innovation.

  • Game on: Private Equity Investment in Africa

    4/2/14 | Transaction services

    Over the past several years, interest in Africa as a destination for investment has been growing at a steady clip. Private equity was the first to make serious inroads into this heterogeneous continent of 54 countries. More recently, multinational corporations and a variety of other investors have entered the fray.

  • Webcast
    Eliminate Cash Leakage with Oracle Advanced Financial Controls for Healthcare Providers - PwC and Oracle webcast - April 17, 2014

    4/2/14 | Risk Assurance

    PwC's Risk Assurance Group invites you to attend the Eliminate Cash Leakage with Oracle Advanced Financial Controls for Healthcare Providers webcast to learn how Oracle Advanced Financial Controls can provide a thorough financial controls solution for your organization.

  • Webcast
    Statutory Accounting Update - PDP Live Webcast Series - April 30, 2014

    4/2/14

    In this webcast, Jean Connolly will summarize the recent developments of the short and long-term projects of the NAIC with a focus on decisions reached at the 2014 NAIC Spring National Meeting (March 29- April 1). The webcast will also highlight the activities of some of the committees, task forces and working groups of the NAIC.

  • PwC's 6th Annual Digital IQ Survey

    4/1/14 | Advisory services

    Download our 2014 Global Digital IQ Survey and explore the wealth of data and PwC insights, gleaned from 1,100 companies around the world, and across industries.

  • M&A Integration: Looking beyond the here and now. PwC’s 2014 M&A Integration Survey Report

    4/1/14 | Transaction services

    In 2008 and 2011, our tri-annual M&A Integration survey reports underscored the need for early planning and an accelerated transition as critical factors for successful integration.
    This 2014 survey report confirms these factors remain in today’s deals, and offers additional insights – showing that while early planning and rapid transition remain important, the commitment to integration completion over the long-term can be the deciding factor for deal success.

  • The art of letting go: Middle- and back-office right-sourcing options for insurance investment management

    3/31/14 | Financial Services Institute

    Insurers can transform their investment management middle- and back-office functions to gain a competitive advantage. Which right-sourcing approach will work for you?

  • Turning frowns upside down: How financial institutions can transform complaints into a competitive advantage

    3/31/14 | Financial Services Institute

    When things go wrong, word travels fast. But, if financial institutions resolve the issue quickly, customers tend to stay. A strong complaint management program is key.

  • Flashline
    Flashline - Week ending March 27, 2014 (No. 2014-13)

    3/27/14 | Assurance services

    This week's PwC update on financial reporting developments includes: BoardroomDirect: March 2014 edition... The quarter close – Directors edition... PwC comments on proposed SEC rule to increase access to capital for smaller companies... and more

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

    3/27/14 | Center for Board Governance

    The inaugural edition of PwC’s Audit Committee Excellence Series covers a company’s forward-looking guidance practices and the potential risks associated with analysts’ consensus estimates. It provides board-level perspectives regarding current trends as well as the advantages and disadvantages of providing guidance.

  • PwC comment letter (SEC)
    PwC comments on the SEC's Proposed Rule Amendments for Small and Additional Issues Exemptions Under Section 3(b) of the Securities Act

    3/27/14 | Assurance services

    PwC supports the Commission’s continuing efforts to facilitate capital raising by smaller businesses while at the same time providing appropriate levels of investor protection.

  • Corporate Governance Series
    The Quarter close: Directors edition Q1 2014

    3/27/14 | Center for Board Governance

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

  • Rx Marketplace Quarterly Newsletter

    3/27/14 | Pharmaceuticals & life science

    The PwC Rx Marketplace Quarterly features a wide range of financial reporting developments, accounting and tax developments, regulatory updates and general industry trends impacting the pharmaceutical and life sciences industry. Each quarterly also shares strategies that companies can use to unlock divestiture value, as well as links to publications and online resources. In the spotlight in this issue is our summary of the IPO market, which has seen its most robust year since 2007. We cover key metrics for the past year, assess the industry’s top registrants, and offer a snapshot of IPO activity during the first two months of 2014.

  • Webcast
    Center for Board Governance quarterly webcast - The latest on cybersecurity - March 27, 2014

    3/27/14 | Center for Board Governance

    PwC's Center for Board Governance invites you to join their Quarterly Webcast Series, designed to help board and audit committee members more effectively meet the challenges of their critical roles. On March 27, Mary Ann Cloyd, Leader of PwC's Center for Board Governance, discussed the increasing demands of cybersecurity with The Honorable Tom Ridge and PwC's Charles Beard.

  • Impact of recent legislative proposals on US inbound companies

    3/26/14 | US tax services

    Summary of the US inbound-specific provisions of the Camp discussion draft and the Administration’s FY 2015 budget proposal.

  • The unique challenges facing US inbound companies

    3/26/14 | US tax services

    Joel Walters, inbound tax leader for PwC US, explores how in-house teams can successfully navigate the new corporate tax landscape in light of increased scrutiny on tax planning processes, reporting requirements, and compliance initiatives.

  • Insourcing Survey 2014

    3/25/14 | US tax services

    PwC and the Organization for International Investment (OFII) kickoff the release of the 2014 Insourcing Survey with events in Seattle and Detroit this week. Drawing attention to the critical role foreign direct investment plays in states across the country, the release will feature Governor Inslee of Washington state and Governor Snyder of Michigan. This survey provides valuable insight on the current business environment for foreign companies to create jobs in the United States, as well as policy priorities that impact US competitiveness for cross-border investment.

  • Doing more with more: How P&C insurers are creating an information advantage with 3rd party data

    3/25/14 | Insurance

    Look at how 3PD is dramatically altering the information management, analytics and decision-making landscape, as well as some leading practices on successfully integrating and exploiting 3PD.

  • Pharmaceutical Commerce: Top health industry issues for life sciences in 2014

    3/25/14 | Pharmaceuticals & life science

    Pharmaceutical Commerce: Top health industry issues for life sciences in 2014

  • Meeting
    2014 Regional Compliance Outreach Program for Broker-Dealers

    3/25/14

    2014 Regional Compliance Outreach Program for Broker-Dealers - June 4, 2014.

  • Meeting
    2014 Regional Compliance Outreach Program for Broker-Dealers

    3/25/14

    2014 Regional Compliance Outreach Program for Broker-Dealers - June 30, 2014.

  • Meeting
    2014 Regional Compliance Outreach Program for Broker-Dealers

    3/25/14

    2014 Regional Compliance Outreach Program for Broker-Dealers - June 4, 2014.

  • Private company accounting alternatives on goodwill (Observations from the front lines)

    3/25/14 | US Capital Markets and Accounting Advisory Services

    Recently the FASB issued an Accounting Standards Update to permit private companies to amortize goodwill acquired in a business combination, and to apply a simplified goodwill impairment model. This change is intended to help reduce reporting complexity for private companies; however, private companies should carefully consider this alternative, especially for those considering an initial public offering.

  • Meeting
    2014 Regional Compliance Outreach Program for Broker-Dealers

    3/25/14

    2014 Regional Compliance Outreach Program for Broker-Dealers - June 16, 2014.

  • US health services deals insights: analysis and trends in US health services activity 2013 and 2014 outlook

    3/24/14 | Transaction services

    In 2013, the most notable deal activity was in the hospital sector. While hospital deal volume was down, hospital deal value increased from $1.9 billion in 2012 to $18.6 billion in 2013.

  • Corporate Governance Series
    Achieving excellence: Assessing the company’s forward-looking guidance practices and the potential risks of consensus estimates (Audit Committee Excellence Series)

    3/24/14 | Center for Board Governance

    How does an audit committee “raise the bar” on its performance? The PwC Center for Board Governance is publishing the Audit Committee Excellence Series (ACES) to help address this question. The series provides practical and actionable insights, perspectives and ideas to help audit committees maximize committee performance. While targeted to directors serving on audit committees, it is also beneficial to others working with audit committees including CFOs, CAOs, general counsels, and internal auditors.