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  • Webcast
    On-demand library of CPE-eligible webcasts

    8/31/15

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

  • Video
    Segment reporting: determining operating segments

    7/30/15 | Assurance services

    Hear PwC's Brad Jansen discuss key aspects in determining operating segments.

  • Flashline
    Flashline - Week ending July 30, 2015

    7/30/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Greece's bailout - Financial reporting considerations... BoardroomDirect - July 2015 edition... and more

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

    7/29/15 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on how audit committees can deal with internal investigations. There is also news about the SEC proposing clawback policy rules and a concept release on audit committee disclosure, the PCAOB seeking comment on audit quality indicators, the FASB officially delaying the new revenue recognition standard for one year, and a report on how risk culture oversight is the next board frontier.

  • PwC comment letter (FASB)
    PwC comments on the FASB's proposed equity method simplifications

    7/29/15 | Assurance services

    PwC does not support the proposal to eliminate the accounting for basis differences.

  • Study and considerations on Information Sharing and Analysis Organizations

    7/29/15 | Advisory services

    This study highlights recommendations PwC provided the White House on the key attributes Information Sharing and Analysis Organizations (ISAOs) should have to succeed. It is based on analysis of a half-day summit PwC hosted in April 2015 with participants from the private sector, government, think tanks, and academia, and on subsequent interviews with private and public stakeholders. The focus of the paper is on those areas that need prompt deliberation and agreement. Much progress has been made, but much work remains.

  • In the loop
    In the loop: Stop! Did your executive really request that wire transfer?

    7/28/15 | Assurance services

    Companies are falling victim to wire transfer scams, costing victims more than $1 billion in just the last 18 months.

  • Webcast
    2015 Mid-year Energy Deals Update: The two speeds of US Energy M&A webcast - August 6, 2015

    7/28/15 | Energy & mining

    In this webcast, PwC's Oil and Gas Deals practice will provide an update on current capital market transactions in energy and trends in oil and gas deals.

  • Considering an IPO? An insight into the costs post-JOBS Act

    7/28/15 | Transaction services

    The landscape for initial public offerings (IPOs) has dramatically changed from just three years ago, with 2014 setting a record for the most IPOs in terms of volume and proceeds raised in 14 years.

  • Meeting
    FASB Board Meeting

    7/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on August 26, 2015.

  • Meeting
    FASB Board Meeting

    7/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on August 5, 2015.

  • Meeting
    FASB Board Meeting

    7/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on August 19, 2015.

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

    7/24/15

    This edition includes: Updates to PwC’s Financial statement presentation guide, CFOdirect podcast series, Pension/OPEB 2015 Assumption and disclosure survey, and more

  • In brief
    In brief: FASB issues a final standard to simplify the measurement of inventory

    7/24/15 | Assurance services

    New FASB guidance updates subsequent inventory measurement to lower of cost and net realizable value.

  • In the loop
    In the loop: Greece's bailout - Financial reporting considerations

    7/24/15 | Assurance services

    PwC examines the financial reporting implications of Greece's bailout package.

  • CFOs on the Move: Week ending July 24, 2015

    7/24/15

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

  • Flashline
    Flashline - Week ending July 23, 2015

    7/23/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Accounting guide: Financial statement presentation – 2014 Second edition... Introducing the CFOdirect podcast series... and more

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

    7/22/15

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

  • Financial Accounting Standards Board (FASB) - latest developments

    7/22/15

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

  • Emerging Issues Task Force (EITF) - latest developments

    7/22/15

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

  • International Accounting Standards Board (IASB) - latest developments

    7/22/15

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

  • Accounting guides
    Financial statement presentation guide - 2014 second edition (updated July 2015)

    7/22/15 | Assurance services

    PwC's popular Financial statement presentation guide addresses U.S. GAAP presentation and disclosure requirements of common balance sheet and income statement accounts.

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

    7/21/15

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

  • Pension/OPEB 2015 Assumption and disclosure survey

    7/21/15 | Human resource services

    This survey presents our analysis of the 2014 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60 for 100 companies, comprising Fortune 100 and other large and established companies.

  • International Federation of Accountants (IFAC)

    7/21/15

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

  • Assessing tax: 2015 tax rate benchmarking study for industrial products and automotive sectors

    7/21/15 | Industrial products

    Tax rate benchmarking can be an enormously valuable tool for tax executives determined to generate greater value from their tax departments. Assessing tax 2015 not only provides peer group comparisons for improvement in planning and shaping the tax function, it helps you to gain meaningful insight into sector trends to support business growth.

  • Surviving the worst: It’s time for oil services to address shortcomings and find strategic solutions

    7/21/15 | strategy+business

    This paper discusses what oilfield services companies can do to survive the current period of collapsed oil prices.

  • In the loop
    In the loop: Sustainability disclosures - Is your company meeting investor expectations?

    7/20/15 | Assurance services

    Demand for sustainability disclosures continue to rise. Can your company benefit from sustainability disclosure guidance?

  • Podcast
    Episode 3: Revenue recognition - Identifying performance obligations and licenses

    7/17/15 | Assurance services

    In this episode PwC's Angela Fergason, Dusty Stallings and Brett Cohen,  provide an overview of the Transition Resource Group and discuss a recent FASB proposal addressing licenses of intellectual property and how to identify performance obligations.

  • Webcast
    21st Century Pharmaceutical Collaboration: The Value Convergence webcast - August 4, 2015

    7/17/15 | Health Research Institute

    This webcast presents findings from PwC's Health Research Institute report on the value of collaboration across the Health Industries sector.

  • Podcast
    CFOdirect podcast series

    7/17/15 | Assurance services

    PwC professionals share perspectives on today’s key regulatory, accounting and financial reporting developments. Providing insight using plain English to help you stay current in a rapidly changing business world.

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

    7/16/15

    This edition includes: Flashline, NFP reporting, Revenue recognition, Managing risk in the cloud, New on-demand CPE webcasts, and more

  • Flashline
    Flashline - Week ending July 16, 2015

    7/16/15 | Assurance services

    This week's PwC update on financial reporting developments includes: FASB finalizes one-year deferral of the new revenue standard... New non-profit reporting standard may mean big changes on the horizon... and more

  • In transition
    In transition: Transition Resource Group discusses variable consideration, transition, the series guidance, scope, and more

    7/15/15 | Assurance services

    TRG discusses variable consideration, transition, the series guidance, scope, and more.

  • Tax accounting insights
    Tax accounting retrospective: February to June 2015

    7/14/15 | Tax accounting services

    As part of our continued effort to help organizations navigate through the complexity of today’s tax accounting issues, we've assembled a compilation of our Tax Accounting Services’ publications released between February and June 2015.

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

    7/14/15

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

  • Corporate Governance Series
    ProxyPulse: Second Edition 2015

    7/14/15 | Center for Board Governance

    This edition provides a snapshot of key shareholder voting metrics from 2,082 U.S. public company annual shareholder meetings held between January 1, 2015 and May 15, 2015. This season has been characterized by an uptick in many forms of shareholder activism including several high profile proxy battles, an increase in “Vote No” and “Vote Yes” campaigns, and a wave of shareholder proposals for proxy access.

  • Conference
    Meet the Experts 2015

    7/14/15

    Meet the Experts 2015 Conference: Europe’s longest running annual event dedicated to the latest developments in international financial reporting and regulations - November 9, 2015

  • PwC’s Stock compensation: 2015 Assumption and disclosure study

    7/14/15 | Human resource services

    This study presents our analysis of the 2014 calendar year-end assumptions and disclosures separately for large, non-high tech US public companies and for high tech US public companies.

  • Managing Risk in the Cloud – The Role of Management

    7/14/15 | Risk Assurance

    PwC’s Cloud Assurance practice applies a cloud lifecycle approach using the customer’s cloud services. This approach enables comprehensive cloud security and risk management across the enterprise’s own business workflow.

  • Revenue recognition

    7/13/15

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

  • Podcast
    Episode 1: Segment reporting

    7/13/15 | Assurance services

    PwC's Jim Gazley discusses three areas of segment reporting that are relevant to external reporting today.

  • Podcast
    Episode 2: Consolidation standard overview

    7/13/15 | Assurance services

    Overview of the new consolidation standard which can impact companies across all industries.

  • Key findings from the 2015 US State of Cybercrime Survey

    7/13/15 | Advisory services

    Cybersecurity incidents are not only increasing in number, they are also becoming progressively destructive and target a broadening array of information and attack vectors.

  • In brief
    In brief: FASB finalizes one-year deferral of the new revenue standard

    7/10/15 | Assurance services

    On July 9, the FASB decided to delay the effective date of the new revenue standard by one year.

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

    7/10/15 | Healthcare

    This webcast covers FASB standard setting developments that have occurred since our April webcast. We provide a refresher on accounting for various debt transactions as well as highlight new guidance in this area. We also cover developments related to FASB projects impacting not-for-profit entities, including the not-for-profit financial statement project.

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

    7/9/15

    This edition includes: Flashline, SEC considers changes to audit committee disclosure, BoardroomDirect, Dodd-Frank clawback rule, and more

  • Flashline
    Flashline - Week ending July 9, 2015

    7/9/15 | Assurance services

    This week's PwC update on financial reporting developments includes: SEC proposes Dodd-Frank clawback rule... BoardroomDirect – June 2015 edition... Participate in the PwC/FERF revenue recognition implementation survey 2015... and more

  • For Private Equity, A New Accounting Standard with Impact - The Deal byline by Scott Gehsmann

    7/8/15

    For private equity portfolio companies, the new revenue recognition standard could change a number of key financial metrics and ratios, including EBIDTA, which could have a "knock-on" effect on other areas of the business. Private equity deal professionals will need to pay close attention to the new standard's impact on due, diligence, investment and exit strategies.

  • PwC comment letter (IASB)
    PwC comments on the proposed deferral of the effective date of IFRS 15

    7/8/15 | Global accounting consulting services

    PwC supports the proposed one-year deferral of the effective date of IFRS 15, Revenue from Contracts with Customers.

  • In brief
    In brief: Dodd-Frank clawback rule: recovery of erroneously awarded compensation

    7/8/15 | Assurance services

    PwC explains the key provisions of the Dodd Frank Clawback Rule proposed by the SEC and how it may impact your company.

  • IPO Market Heats Up in Second Quarter, According to PwC’s Deals Practice

    7/8/15 | Transaction services

    The U.S. IPO market came back to life in the second quarter of 2015, surging 83 percent in volume and 111 percent in proceeds raised, compared to the first quarter of 2015, according to IPO Watch, a quarterly survey by PwC US.

  • Tax accounting insights
    Global Tax Accounting Services Newsletter: Income tax accounting and reporting developments (April - June 2015)

    7/7/15 | Tax accounting services

    Designed to help multinationals stay aware of tax accounting and regulatory developments under US GAAP and IFRS, whilst providing technical guidance on challenging tax accounting areas.

  • In brief
    In brief: PCAOB seeks comment on potential audit quality indicators

    7/7/15 | Assurance services

    PCAOB staff is seeking comment on potential audit quality indicators that may improve understanding of audit quality.

  • In brief
    In brief: SEC considers changes to audit committee disclosure of auditor oversight

    7/7/15 | Assurance services

    The SEC is seeking public input on possible changes to its audit committee disclosure requirements.

  • Retail & consumer sector: Knowledge brief: Technical and quality newsletter

    7/7/15 | Retail & consumer

    This edition provides an update on the FASB’s simplification initiative, the new revenue standard, leasing, and omnichannel financial reporting.

  • IFRS Interpretations Committee (IFRIC)

    7/7/15

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

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

    7/7/15 | Assurance services

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

  • Governmental Accounting Standards Board (GASB)

    7/7/15

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

  • Securities and Exchange Commission (SEC) - latest developments

    7/7/15

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

  • In brief
    PCAOB requests comment on disclosing name of partner and others on new form

    7/7/15 | Assurance services

    PCAOB proposes to disclose name of engagement partner and others in new PCAOB form as alternative to auditor's report.

  • Corporate Governance Series
    Family business CEO succession planning

    7/6/15 | Center for Board Governance

    Succession planning’s goal is to provide the least amount of disruption to your business and to give you the widest possible choice of qualified candidates before you make that decision. While the process may consider candidates from outside the family and the company, in many cases it focuses on managers who are already with the company. This publication is the third in a series about family business corporate governance.

  • Webcast
    Energy executive series - Mid-year US Tax Legislative Update with the Honorable Dave Camp - Webcast replay

    7/1/15 | Energy & mining

    Watch a replay of our recorded webcast in which the Honorable Dave Camp, PwC's Senior Policy Advisory and Former Chairman of the House Committee on Ways and Means, and Scott McCandless of PwC's Washington National Tax Practice, discuss the current tax state-of-play and the outlook for the second half of 2015 in the midst of all the change and challenges.

  • Webcast
    PwC’s Deals Practice Webcast - Megadeals: a new taxonomy for successfully evaluating, executing, and integrating $1B+ deals - August 27, 2015

    7/1/15 | Transaction services

    In today's M&A environment, the quest to solidify leadership positions and build on core capabilities has created a growing appetite for transformational deals and put corporate acquirers on the offensive. M&A value is at the highest level in recent history and continues to rise. During our webcast we'll discuss topics such as how to evaluate megadeals and consider the value creation potential inherent in such deals.

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

    6/30/15 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on how two audit committee members view two new publications on audit quality and assessing external auditors. There is also news about the SEC considering a clawback policy rule, Delaware approving a bill that bans fee-shifting bylaws, about two-thirds of proxy access proposals have received majority support, two former SEC chairs back proposal to disclose political spending, and the PCAOB seeks input on auditor’s use of work of specialists.

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

    6/30/15

    This edition includes: Investments using NAV practical expedient removed from fair value hierarchy, Updates to VIE and Income tax accounting guides, Disclosure reform, and more

  • Financial instruments

    6/30/15

    The FASB and IASB did not converge on financial instruments. The FASB has substantially completed deliberations on its financial instruments - classification and measurement project and has issued an exposure draft of proposed disclosures for hybrid financial instruments with bifurcated embedded derivatives. The IASB issued IFRS 9 Financial Instruments which replaces most of the guidance in IAS 39 and includes a new model for classification and measurement of financial assets and impairment.

  • PwC comment letter (FASB)
    PwC comments on simplifying accounting for measurement period adjustments

    6/30/15 | Assurance services

    PwC supports the proposed simplification to the accounting for business combination measurement period adjustments.

  • Doing business in the United States - A guide to key tax issues

    6/30/15 | US tax services

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

  • In brief
    In brief: Financial and nonfinancial hedges: Significant changes to be exposed

    6/30/15 | Assurance services

    PwC discusses sweeping changes to be proposed to hedge accounting guidance (ASC 815).

  • PwC comment letter (FASB)
    PwC comments on proposed amendments to performance obligations and licensing in new revenue standard

    6/30/15 | Assurance services

    PwC supports the boards’ efforts to clarify the guidance on identifying performance obligations and licensing.

  • Disclosure reform: What do investors think?

    6/30/15 | PwC Investor Resource Institute

    Are disclosure requirements causing an overflow of information? And are they keeping up with technology? What do investors think about disclosure reform?

  • Flashline
    Flashline - Week ending June 30, 2015

    6/30/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In brief: Financial and nonfinancial hedges: Significant changes to be exposed... In depth: Investments using NAV practical expedient removed from fair value hierarchy... FASB meeting... and more

  • Income tax

    6/29/15

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

  • Meeting
    Private Company Council Meeting

    6/29/15

    Meeting of the FASB's Private Company Council (PCC) - July 21, 2015.

  • Meeting
    FASB Board Meeting

    6/29/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on July 9, 2015.

  • Meeting
    IASB Board Meeting

    6/29/15

    Meeting of the board of the International Accounting Standards Board (IASB), July 20-24, 2015.

  • Meeting
    IFRS Interpretations Committee Meeting

    6/29/15

    Meeting of the IFRS Interpretations Committee - July 14, 2015.

  • Meeting
    FASB Board Meeting

    6/29/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on July 29, 2015.

  • Meeting
    FASB Board Meeting

    6/29/15

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

  • Meeting
    GASB Board Meeting

    6/29/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on July 22-23, 2015.

  • In depth
    In depth: Investments using NAV practical expedient removed from fair value hierarchy

    6/29/15 | Assurance services

    Entities no longer need to include investments valued using NAV as a practical expedient in the fair value hierarchy.

  • Accounting guides
    Guide to Accounting for Income Taxes - 2013 second edition (updated June 2015)

    6/29/15 | Assurance services

    The overall accounting model for income taxes has been in place for many years, yet the accounting for income taxes (ASC 740) continues to pose many challenges for preparers, users, and auditors. This PwC guide is intended to clarify the fundamental requirements involved in the accounting for income taxes and to highlight key points that should be considered before and after transactions are undertaken.

  • Meeting
    GASB Board Meeting

    6/29/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on August 3, 2015.

  • Meeting
    IESBA Meeting

    6/29/15

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

  • Accounting guides
    Guide to Accounting for Variable Interest Entities - 2013 second edition (updated June 2015)

    6/29/15 | Assurance services

    Our VIE guide, updated June 2015, brings together all of the relevant PwC guidance on the accounting for variable interest entities under US GAAP; provides an overall framework for the application of the VIE model; highlights key questions and answers; and offers our perspectives, based on our analysis of the guidance and experience in applying it.

  • What's new on CFOdirect - Week of June 25, 2015

    6/25/15

    This edition includes: Flashline, Point of view on private companies, Treatment of costs related to revolving debt arrangements, Quarterly tax accounting webcast, and more

  • Flashline
    Flashline - Week ending June 25, 2015

    6/25/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Representing private companies at the FASB – The next phase for the PCC... The quarter close - Directors edition... and more

  • Point of view
    Point of view: Representing private companies at the FASB - The next phase for the PCC

    6/25/15 | Assurance services

    The Private Company Council's standard setting has added value. Advising ongoing FASB projects should be its next focus.

  • Rx Marketplace Quarterly, Issue 6

    6/25/15 | Pharmaceuticals & life science

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

  • In transition
    In transition: FASB and IASB agree to clarify principal versus agent guidance

    6/24/15 | Assurance services

    FASB and IASB tentatively agreed to make similar amendments to the principal vs. agent guidance in the revenue standard.

  • Tax accounting insights
    FASB proposes changes to stock compensation accounting

    6/24/15 | Human resource services

    FASB released proposed changes to improve accounting for stock compensation that if finalized will have a major impact.

  • Corporate Governance Series
    Achieving excellence: Dealing with investigations (Audit Committee Excellence Series)

    6/24/15 | Center for Board Governance

    This edition addresses key considerations related to the committee’s role in investigations. It addresses how adequate preparation can make a big difference, including capturing allegations; lining-up the right external advisors; and potentially developing relationships with certain regulators. It also discusses making decisions when an allegation surfaces, performing an investigation, and responding after an investigation.

  • Tax accounting insights
    SEC proposes rules on pay versus performance disclosures

    6/24/15 | Human resource services

    SEC proposal requires many US registrants to disclose relationship between executive pay and financial performance.

  • Meeting
    FASB/IASB Revenue Recognition Transition Resource Group Meeting

    6/22/15

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

  • Corporate Governance Series
    The quarter close: Directors edition Q2 2015

    6/22/15 | Center for Board Governance

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

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

    6/22/15 | Assurance services

    The EITF met on June 18, 2015 to discuss five issues. PwC's EITF observer provides you an insightful summary of decisions reached and the changes affecting GAAP.

  • FASB Codification on Inform

    6/20/15 | Assurance services

    On July 1, the FASB launched the FASB Accounting Standards Codification as the single source of authoritative nongovernmental U.S. GAAP, combining and replacing the jumbled mix of accounting standards that have evolved over the last 50+ years. The FASB's

  • In brief
    In brief: SEC weighs in on treatment of costs related to revolving debt arrangements

    6/19/15 | Assurance services

    SEC staff expresses views on the treatment of debt issuance costs associated with revolving debt arrangements.

  • Webcast
    PwC's quarterly tax accounting - Webcast replay

    6/19/15 | US tax services

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

  • What's new on CFOdirect - Week of June 18, 2015

    6/18/15

    This edition includes: Flashline, The quarter close, FASB disclosure guidance for insurer claim liabilities, Regulatory and standard-setting developments, and more

  • Webcast
    ProxyPulse: Proxy season update - Webcast replay

    6/18/15 | Center for Board Governance

    PwC's Center for Board Governance invites you to watch a replay of our special ProxyPulse webcast recording, presented in conjunction with Broadridge, analyzing proxy voting data. The webcast covers recent trends regarding share ownership composition, voting rates, director elections, say-on-pay, and proxy access.

  • Flashline
    Flashline - Week ending June 18, 2015

    6/18/15 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close – Second quarter 2015... Regulatory and standard setting developments - June 2015... In depth: FASB issues enhanced disclosure guidance for insurer claim liabilities... and more

  • In depth
    In depth: FASB issues enhanced disclosure guidance for insurer claim liabilities

    6/18/15 | Assurance services

    Enhanced insurance contract disclosures may create new and different reporting of claim data for insurers.

  • Meeting
    ASB Meeting

    6/16/15

    Meeting of the AICPA's Auditing Standards Board (ASB) on October 13-15, 2015.

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

    6/16/15

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

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

    6/15/15 | Assurance services

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

  • Video
    Mergers & acquisition activity and related accounting

    6/15/15 | Assurance services

    Are you considering an acquisition? Hear PwC's Brian Ness and Sara DeSmith discuss contingent consideration, continuing involvement and other accounting aspects in the mergers and acquisition space.

  • Video
    Foreign currency volatility

    6/15/15 | Assurance services

    Foreign currency volatility is impacting companies across all industries. PwC’s Valerie Wieman and John Horan discuss the driving forces, risk management hedging strategies, and disclosure considerations.

  • Meeting
    FinREC Meeting

    6/15/15

    Meeting of the AICPA's Financial Reporting Executive Committee (FinREC) on July 7-8, 2015.

  • Meeting
    ASB Meeting

    6/15/15

    Meeting of the AICPA's Auditing Standards Board (ASB) on July 21-23, 2015.

  • Webcast
    CAQ Webcast: Deterring Financial Fraud: What Else Can Be Done? - July 16, 2015

    6/15/15

    Webcast on fraud lessons learned from recent SEC enforcement proceedings on July 16, 2015.

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

    6/15/15 | Assurance services

    This edition features recent business, FASB and regulatory developments, including mitigating foreign currency volatility, the SEC's pay-for-performance proposal, developments in the new revenue recognition standard, US GAAP accounting simplifications, and more.

  • Retail & Consumer Insights: 2015 Financial Benchmarking

    6/15/15 | Retail & consumer

    This edition of PwC’s Retail and Consumer Insights series focuses on the financial performance of consumer packaged goods (CPG) companies in 2014. In this report, we discuss how the economy impacted retailers and CPG manufacturers, and provide detailed financial benchmark analyses.

  • Fuel price volatility: How are airlines responding to the challenge?

    6/12/15 | Transaction services

    In the wake of an extended period of financial challenges, airlines stand to gain significant benefits from unexpected periods of reduced fuel prices, which in the short term have resulted in increased profits. How are airlines responding? And what are the long-term implications?

  • Tailwinds 2015: Managing the challenges of rapid airline industry growth

    6/12/15 | Transportation and logistics

    Analyze key metrics in the global airline industry and forward-looking perspectives on emerging industry trends. Our latest report also considers how airlines are managing growth in the rapidly expanding aviation industry.

  • What's new on CFOdirect - Week of June 11, 2015

    6/11/15

    This edition includes: Flashline, Fair value, Share-based payment accounting, IFRS news, and more

  • Video
    Earnings per share: the impact of restricted stock

    6/11/15 | Assurance services

    Do you have restricted stock in your compensation plan? Hear PwC's Brian Ness discuss factors to consider when accounting for restricted stock in the earnings per share calculation.

  • Webcast
    Medical Cost Trend: Behind the Numbers 2016 - Webcast replay

    6/11/15 | Health Research Institute

    You are invited to watch a replay of our recorded webcast in which we present findings from the PwC Health Research Institute report on major trends in healthcare spending.

  • Private company reporter
    Private company reporter: FASB proposes to simplify share-based payment accounting for private companies

    6/11/15 | Assurance services

    The FASB’s proposed simplifications to share-based payment accounting includes topics specific to nonpublic companies.

  • Flashline
    Flashline - Week ending June 11, 2015

    6/11/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Fair value - The audit committee's role... Accounting blog: Disclosing disposals - The challenges of subjective judgments... and more

  • Point of view
    Point of view: Fair value: The audit committee's role

    6/10/15 | Assurance services

    PwC discusses audit committee oversight of fair value measurement, a subjective estimate that may increase financial reporting risk.

  • Fair value measurement

    6/10/15

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

  • M&A snapshot
    Companies in distress - Tax planning and accounting considerations (M&A snapshot)

    6/10/15 | Assurance services

    Tax planning and accounting considerations for companies in bankrtupcy and those emerging from bankruptcy.

  • Automotive industry valuation insights

    6/10/15 | Transaction services

    See highlights from PwC's Transaction Services valuation summary for the Automotive industry, which include trends in market multiples, related transaction, and transaction benchmarking analysis summarizing the average allocation of intangible assets and goodwill observed.

  • In brief
    In brief: FASB proposes to simplify the accounting for share-based payments

    6/9/15 | Assurance services

    The FASB’s proposed simplifications to the accounting for share-based payments could have far-reaching impact.

  • Medical Cost Trend: Behind the Numbers 2016

    6/9/15 | Health Research Institute

    Spending growth in the $2.9 trillion US health economy is expected to slow in 2016 as compared to 2015, but it will still outpace overall economic inflation. Stock prices, earnings reports and the customer base have increased and that means the industry is financially healthy. Affordable healthcare, however, remains out-of-reach for many consumers.

  • Webcast
    Understanding the New Consolidation Standard for Real Estate - Webcast replay

    6/9/15 | Asset management

    Watch a replay of our recorded webcast in which we discusses how the real estate industry may be impacted by the recently issued ASU 2015-02, Consolidation – Amendments to the Consolidation Analysis. Speakers provide an overview of common structures found in the real estate industry and discuss how the amendments will impact those structures.

  • PwC comment letter (FASB)
    PwC comments on the FASB's bifurcated embedded derivatives exposure draft

    6/8/15 | Assurance services

    PwC does not support the proposal due to both conceptual and practical reservations regarding its requirements.

  • IFRS news
    IFRS news - June 2015

    6/8/15 | Assurance services

    This issue of IFRS news looks at (1) IASB issues exposure draft Conceptual Framework exposure draft, (2) segment disclosures: results of IFRS 8 Post-Implementation Review project, (3) IFRS 9 Disclosures, (4) IFRS 15 clarifications, (5) disclosure initiative, (6) FICE research project, and (7) NIFRICs by numbers: IAS 1.

  • State-owned enterprises: Catalysts for public value creation?

    6/8/15 | Public Sector Research Centre

    This report addresses the key questions which we believe are essential for a robust discussion around the active ownership and management of state-owned enterprises.

  • MoneyTree™ Life Sciences Report: Quarterly Q1 2015

    6/8/15 | Pharmaceuticals & life science

    US capital funding for the Life Sciences sector, which includes biotechnology and medical devices, increased 34% in value and 4% in volume during the first quarter of 2015. Venture capitalists invested $2.2 billion in 193 life sciences deals in first quarter 2015, compared with $1.6 billion in 186 deals during the same quarter of 2014. Also, significant to note, Biotech investment during the quarter was the strongest first quarter for biotech since the start of the MoneyTree data series in 1995.

  • Corporate Governance Series
    Achieving excellence: Role, composition, and performance (Audit Committee Excellence Series)

    6/5/15 | Center for Board Governance

    This edition explains why a properly defined role, the right composition, and self-assessments are critical to audit committees. The publication specifically addresses the current challenge facing audit committees to evaluate whether the scope of their responsibilities is workable, desirable attributes for committee membership and best practices for committee evaluations.

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

    6/5/15 | Assurance services

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

  • What's new on CFOdirect - Week of June 4, 2015

    6/4/15

    This edition includes: Flashline, BoardroomDirect, Benchmark yourself against risk leaders, and more

  • Center for Audit Quality (CAQ)

    6/4/15

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

  • Flashline
    Flashline - Week ending June 4, 2015

    6/4/15 | Assurance services

    This week's PwC update on financial reporting developments includes: BoardroomDirect: May 2015 edition... Highlights of PwC communications issued in May... and more

  • In brief
    In brief: PCAOB issues staff consultation paper seeking comment on the auditor using the work of specialists

    6/3/15 | Assurance services

    PCAOB staff evaluating whether to improve the auditing standards related to the auditor using the work of specialists.

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

    6/2/15 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on how boards and management can address the strategic development and execution gap. It includes insight from Strategy& CEO Cesare Mainardi, who discusses the capabilities-driven strategy approach that can help companies get out of the “firefighting” mode some have been stuck in as they deal with crises. The article also includes a link to Strategy&’s surveys and PwC’s 2014 Annual Corporate Directors Survey.

  • US Real Estate Insights: Spring 2015

    6/2/15 | Real estate

    This issue features an article that expands on the trend of US investors deploying capital in foreign markets, as well as the effect of changing demographics on the real estate investing landscape. In “Real Estate: Building the future of Africa,” Ilse French discusses how certain demographic, economic, and political trends in Africa may impact opportunities for real estate investors.

  • Enabling performance through advanced monitoring and testing activities - An outsourced managed monitoring and testing solution

    6/2/15 | Risk Assurance

    Companies today need speed, agility, and adaptability to keep up with rapidly changing technologies, evolving customer needs, increasingly globalized businesses, intensifying regulatory pressures and fast-shifting business models. Continuous monitoring and testing is designed to give management day-to-day assurance into the company’s controls and compliance environment. Learn more about the benefits of pursuing an advanced managed monitoring and testing solution in PwC’s report.

  • 10Minutes
    10Minutes on making big decisions

    6/2/15 | Advisory services

    When it comes to making your most important business decisions, there are a plethora of factors to consider. Many company leaders probably rely on gut instinct to guide them—what we think of as the ‘art’ of strategic decision making. But what about the ‘science’ side of the equation, data and analytics? We believe superior decision making—done with confidence, clarity, and agility—is only possible through a new combination of art and science.

  • Not a game of chance: The case for stronger collateral management

    6/2/15 | Financial Services Institute

    Everyone in the capital markets these days is rethinking collateral management. The sell side, the buy side, market utilities, and regulators all want to make the most of it as they strive to reduce risk and boost liquidity. The rewards are significant, but so are the costs and risks. Financial institutions need a strategic approach that optimizes capital, integrates operations, and is enabled by straight-through processing technologies.

  • Webcast
    Board composition: Are we doing the right things to keep out of the crosshairs - Webcast replay

    6/2/15 | PwC Investor Resource Institute

    In this replay of our recorded webcast, we discuss critical issues of board composition and discuss how boards can address investor governance concerns including independent director industry expertise and other director skill sets, diversity, board evaluations, tenure and refreshment.

  • No agent left behind: How insurers can rally support for tech upgrades

    6/2/15 | Financial Services Institute

    Insurers are upgrading their technology to support more complex products, lower operating costs, and get closer to their customers. But they can do more harm than good when they make changes that alienate their independent agents. We’ve identified five steps that can help insurers engage agents early and create a transition plan that meets agents’ needs—converting these important stakeholders into enthusiastic advocates.

  • US Entertainment Media and Communications deal insights: First quarter 2015

    6/1/15 | Entertainment & media

    Overall deal value started strong in Q1 '15 despite volume at its lowest point in two years. Although it may be too soon to tell which direction deal volumes will trend in the remainder of 2015, we remain optimistic and expect M&A will continue to be robust for the sector. And with the abandonment of one transformative Cable deal, rumors are swirling about potential deal partners. In this issue, PwC provides a summary of first quarter 2015 deal activity, megadeal activity and an outlook for key sectors.

  • Webcast
    Energy executive series - Valuations and Impairments in the Energy Sector - Webcast replay

    5/29/15 | Energy & mining

    Watch a replay of our recorded webcast in which we discuss valuation and impairment trends in the energy sector, including key assumptions, inputs and other considerations used by many energy companies in assessing long-lived assets for impairment.

  • Outside the box, inside the lines: Leveraging ethics and compliance to boost tech sector innovation and growth

    5/29/15 | Risk Assurance

    In a time of heightened risk and increased scrutiny over regulatory compliance, a dedicated Ethics and Compliance function can be an asset to tech companies, while supporting their strategic agendas. By empowering an Ethics and Compliance function, and a proactive approach, technology companies can promote collaboration and integration, boost process efficiency, reduce gaps and redundancies, and proactively deal with the compliance implications inherent in new products, new geographies, and other business changes.

  • Webcast
    PwC’s 2015 State of Compliance Survey - Webcast replay

    5/29/15 | Risk Assurance

    In this webcast, we discuss the 5 key themes of this year's 2015 State of Compliance survey report, Moving beyond the baseline: Leveraging compliance to gain competitive advantage. Insights focus on the current challenges that chief compliance officers and chief ethics and compliance officers (collectively, CCOs) face and how they can expand their roles to become partners to the business, contributing actively to the organization’s strategy and direction.

  • What's new on CFOdirect - Week of May 28, 2015

    5/28/15

    This edition includes: Flashline, FEI Revenue recognition conference, Trends in people analytics, and more

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

    5/28/15 | strategy+business

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

  • Flashline
    Flashline - Week ending May 28, 2015

    5/28/15 | Assurance services

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

  • Meeting
    IPSASB Meeting

    5/28/15

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

  • Meeting
    GASB Board Meeting

    5/27/15

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

  • Meeting
    EITF Meeting

    5/27/15

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

  • Meeting
    IFRS Foundation Trustees Meeting

    5/27/15

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

  • Meeting
    FASB/FEI Meeting

    5/27/15

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

  • Meeting
    IASB Board Meeting

    5/27/15

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

  • Meeting
    IFRS Advisory Council Meeting

    5/27/15

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

  • Meeting
    SEC Advisory Committee on Small and Emerging Companies Meeting

    5/27/15

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

  • Meeting
    FASB Board Meeting

    5/27/15

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

  • Meeting
    FASB Board Meeting

    5/27/15

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

  • Meeting
    FASB Board Meeting

    5/27/15

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

  • Meeting
    GASAC Meeting

    5/27/15

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

  • Meeting
    PCAOB Forum for Auditors of Broker-Dealers

    5/27/15

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

  • PwC comment letter (FASB)
    PwC comments on deferral of the effective date of the new revenue standard

    5/27/15 | Assurance services

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

  • Meeting
    GASB Board Meeting

    5/27/15

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

  • Valuation multiples and purchase allocation trends

    5/27/15 | Transaction services

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

  • Webcast
    Technology industry executive series - Webcast replay

    5/27/15 | Technology

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

  • Webcast
    The Latest in Compensation and Benefits Accounting - Emerging Topics in Stock-based Compensation - Webcast replay

    5/27/15 | Human resource services

    The accounting and reporting guidance around benefits and compensation continues to evolve. In an effort to keep you apprised of the on-going changes and updates, we are pleased to invite you to watch a replay of our recorded quarterly webcast series, designed for corporate financial reporting and HR executives.

  • Conference
    FEI conference - Revenue Recognition: Focus on Implementation

    5/26/15

    Join Dusty Stallings, Partner in PwC's Capital Markets & Accounting Advisory Services practice, along with a panel of revenue specialists for a candid conversation on June 26, 2015, regarding recent updates and how your company should be preparing for the transition.

  • US Technology deals insights - Q1 2015 update

    5/22/15 | Transaction services

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

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

    5/22/15 | Assurance services

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

  • Insurance contracts

    5/22/15

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

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

    5/21/15

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

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

    5/21/15 | Assurance services

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

  • Meeting
    IAASB Meeting

    5/21/15

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

  • Flashline
    Flashline - Week ending May 21, 2015

    5/21/15 | Assurance services

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

  • Meeting
    FASAC Meeting

    5/20/15

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

  • FASB eases benefit plan measurement date rules

    5/20/15 | Human resource services

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

  • Asset managers: The SEC’s road ahead

    5/20/15 | Financial services regulatory practice

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

  • IASB/FASB Insurance Contracts Project - Meeting summaries

    5/20/15 | Insurance

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

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

    5/19/15 | Human resource services

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

  • Video
    Equity method accounting: assessing significant influence

    5/19/15 | Assurance services

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

  • Webcast
    Navigating through distress and bankruptcy - On demand (CPE-eligible)

    5/19/15 | Assurance services

    In this webcast, turnaround and bankruptcy professionals from PwC's National Office and the Deals practices discuss key considerations for companies in distress, including executing a successful turnaround, the bankruptcy filing and reporting process, and emerging from bankruptcy. Watch a replay or participate in our on demand (CPE-eligible) version.

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

    5/18/15 | Financial Services Institute

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

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

    5/18/15 | Health Research Institute

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

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

    5/18/15 | Energy & mining

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

  • US Health Services Deals Insights - Q1 2015 update

    5/18/15 | Transaction services

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

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

    5/15/15 | Health Research Institute

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

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

    5/14/15

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

  • Webcast
    The Privacy Enforcement Storm - Webcast replay

    5/14/15 | Risk Assurance

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

  • Flashline
    Flashline - Week ending May 14, 2015

    5/14/15 | Assurance services

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

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

    5/13/15 | Assurance services

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

  • Business combinations accounting

    5/13/15

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

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

    5/13/15 | Financial Services Institute

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

  • Webcast
    Tax function of the future webcast - Webcast replay

    5/12/15 | US tax services

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

  • IFRS news
    IFRS news - May 2015

    5/12/15 | Assurance services

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

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

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

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

  • Webcast
    Private Company Services webcast series: Accounting challenges - acquisitions, dispositions, refinancings and more - On demand (CPE-eligible)

    5/11/15 | Assurance services

    This PwC National Professional Services Group webcast discusses key considerations related to private company accounting for acquisitions, dispositions and debt transactions, focusing on the areas of accounting that are often challenging to pin down. Watch a replay or participate in our on demand (CPE-eligible) version.

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

    5/8/15 | Metals

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

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

    5/8/15 | Transportation and logistics

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

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

    5/8/15 | Aerospace & defense

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

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

    5/8/15 | Industrial products

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

  • Strategic Assets: Responsive and Efficient Utility Logistics Operations

    5/8/15 | Power & utilities

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

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

    5/8/15 | Advisory services

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

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

    5/8/15 | Transaction services

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

  • An objective look at high-frequency trading

    5/8/15 | PwC Investor Resource Institute

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

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

    5/8/15 | Assurance services

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

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

    5/8/15 | Industrial products

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

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

    5/7/15

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

  • Flashline
    Flashline - Week ending May 7, 2015

    5/7/15 | Assurance services

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

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

    5/6/15 | Energy & mining

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

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

    5/6/15 | Assurance services

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

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

    5/6/15 | Center for Board Governance

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

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

    5/6/15 | Assurance services

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

  • Not-for-profit reporting

    5/5/15

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

  • The Bit: Accounting standards for discontinued operations

    5/5/15 | Assurance services

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

  • Pharmaceutical and Life Sciences Deals Insights Quarterly Q1 2015

    5/5/15 | Transaction services

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

  • Webcast
    The broad impacts of PHI: Addressing the demands of customers and regulators webcast - Webcast replay

    5/4/15 | Risk Assurance

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

  • Webcast
    Current accounting and reporting developments - On demand (CPE-eligible)

    5/4/15 | Assurance services

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

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

    5/1/15 | Assurance services

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

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

    5/1/15 | Internal audit services

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

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

    4/30/15 | Financial Services Institute

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

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

    4/30/15 | Financial Services Institute

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

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

    4/30/15 | Center for Board Governance

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

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

    4/30/15 | Private Company Services

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

  • US retail and consumer deals insights: Q1 2015 update

    4/30/15 | Transaction services

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

  • Webcast
    Comperio is now Inform - What you need to know about our new accounting research tool - Webcast replay

    4/30/15 | Assurance services

    PwC invites you to watch a replay of our webcast, Comperio is now Inform. Our presentation features PwC professionals from the National office discussing the move from PwC's current accounting and auditing research library to the new tool called 'Inform'.

  • Flashline
    Flashline - Week ending April 30, 2015

    4/30/15 | Assurance services

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

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

    4/29/15 | Assurance services

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

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

    4/29/15 | Assurance services

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

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

    4/29/15 | Transaction services

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

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

    4/29/15 | Assurance services

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

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

    4/28/15 | Global accounting consulting services

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

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

    4/28/15 | Human resource services

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

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

    4/28/15 | Financial Services Institute

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

  • 2015 Aerospace Manufacturing Attractiveness Rankings

    4/28/15 | Aerospace & defense

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

  • Webcast
    Foreign Currency Considerations in Acquisitions and Dispositions webcast - On demand (CPE-eligible)

    4/27/15 | Assurance services

    In this recorded webcast, foreign currency professionals from PwC's National Office and the Capital Markets Accounting Advisory Services practice discuss key considerations for multinational companies with foreign operations regarding the impact that acquisitions and dispositions can have on functional currency determination, recording of goodwill, release of CTA and substantial liquidation of foreign entities. Watch a replay or participate in the on demand (CPE-eligible) version of this webcast.

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

    4/27/15 | Assurance services

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

  • Conference
    AICPA Conference on Current SEC and PCAOB Developments

    4/27/15

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

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

    4/24/15 | Assurance services

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

  • Flashline
    Flashline - Week ending April 23, 2015

    4/23/15 | Assurance services

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

  • Effective dates for new FASB guidance

    4/22/15 | Assurance services

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

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

    4/20/15 | Tax accounting services

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

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

    4/20/15 | Human resource services

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

  • Practical tip
    Updating interim financial statements in registration statements

    4/17/15 | Assurance services

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

  • The Sharing Economy

    4/17/15 | Technology

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

  • 2015 Employee Financial Wellness Survey

    4/17/15 | Private Company Services

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

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

    4/17/15 | Assurance services

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

  • Flashline
    Flashline - Week ending April 16, 2015

    4/16/15 | Assurance services

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

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

    4/16/15 | Tax accounting services

    Financial reporting implications of new UK diverted profits tax

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

    4/16/15 | Assurance services

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

  • Cyber: Think risk, not IT

    4/14/15 | Financial services regulatory practice

    Upcoming exams will dig deeper and result in more MRAs.

  • Capital Markets 2020 - Will it change for good?

    4/14/15 | Financial services

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

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

    4/14/15 | Consumer finance

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

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

    4/14/15 | Global accounting consulting services

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

  • Risk in review: Decoding uncertainty, delivering value

    4/14/15 | Risk Assurance

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

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

    4/14/15 | Assurance services

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

  • Coming into Focus: 2014 Securities Litigation Study

    4/13/15 | Forensic services

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

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

    4/13/15 | Asset management

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

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

    4/13/15 | Health Research Institute

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

  • Leases

    4/13/15

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

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

    4/13/15 | Human resource services

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

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

    4/10/15 | Assurance services

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

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

    4/9/15 | Tax accounting services

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

  • Manufacturing Barometer - April 2015

    4/9/15 | Industrial products

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

  • Flashline
    Flashline - Week ending April 9, 2015

    4/9/15 | Assurance services

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

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

    4/9/15 | Assurance services

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

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

    4/8/15 | Assurance services

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

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

    4/8/15 | Risk Assurance

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

  • IFRS news
    IFRS news - April 2015

    4/8/15 | Assurance services

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

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

    4/7/15 | Transaction services

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

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

    4/7/15 | Pharmaceuticals & life science

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

  • Sanctions: US action on cyber crime

    4/6/15 | Financial services regulatory practice

    The first cyber sanctions program will soon name names.

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

    4/6/15 | Assurance services

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

  • In brief

    4/3/15

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

  • EITF observer

    4/3/15

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

  • Flashline
    Flashline - Week ending April 2, 2015

    4/2/15 | Assurance services

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

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

    4/2/15 | Advisory services

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

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

    4/1/15 | Assurance services

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

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

    4/1/15 | Assurance services

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

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

    4/1/15 | Assurance services

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

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

    3/31/15 | Center for Board Governance

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

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

    3/31/15 | Assurance services

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

  • Shifting IRS enforcement strategies: US inbounds take note

    3/31/15 | Tax accounting services

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

  • Shareholder activism: Are you prepared?

    3/26/15 | PwC Investor Resource Institute

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

  • Corporate Governance Series
    ProxyPulse First Edition 2015

    3/26/15 | Center for Board Governance

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

  • Meeting
    PCAOB Forum on Auditing in the Small Business Environment

    3/26/15

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

  • Meeting
    PCAOB Forum on Auditing in the Small Business Environment

    3/26/15

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

  • Meeting
    PCAOB Forum on Auditing in the Small Business Environment

    3/26/15

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

  • Flashline
    Flashline - Week ending March 26, 2015

    3/26/15 | Assurance services

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

  • Meeting
    PCAOB Forum on Auditing in the Small Business Environment

    3/26/15

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

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

    3/24/15 | Advisory services

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

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

    3/24/15 | Assurance services

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

  • Rx Marketplace Quarterly, Issue 5

    3/24/15 | Pharmaceuticals & life science

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

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

    3/24/15 | Assurance services

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

  • Webcast
    Statutory Accounting Update - PDP Series - Webcast replay

    3/23/15

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

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

    3/23/15 | Assurance services

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

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

    3/23/15 | Risk Assurance

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

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

    3/23/15 | Assurance services

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

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

    3/23/15 | Assurance services

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