The quarter close — First quarter 2015

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Quarter close 03/16/2015 by Assurance services
The quarter close — First quarter 2015: Publication and new video perspectives

At a glance

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

The quarter close video perspectives — First Quarter 2015

This quarter's video perspectives highlight recent hot topics including a look at the business and accounting impact of declining oil and gas prices, how companies should approach accounting for cloud computing costs, and insights into standards for adoption in 2015. Additional video perspectives this quarter include: Private company accounting alternatives, Private company alternatives impact on public companies, and SEC SX Rule 3-05. Click on the pictures or titles below to launch the video perspectives.

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

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

Oil price volatility is impacting companies across all sectors. Hear the driving forces, potential impacts it may have, and the operational levers you can pull to react in the face of this uncertain environment. PwC’s Niloufar Molavi and Valerie Wieman discuss PwC’s Fit for $50 oil campaign; addressing talent management, cost assessment and financial strategy considerations and the related accounting and reporting implications.

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Cloud computing

Cloud computing

Many companies have migrated to the cloud, and many more are considering it. The question of how to account for the fees associated with this new product has been addressed by the FASB and new guidance is coming soon. Hear from Lindsey Morris on the current thinking and what it may mean for your company.

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Top 5 Standards effective or adoptable in 2015

Top 5 Standards effective or adoptable in 2015

Are you ready for the year ahead? Hear Brian Ness and Kassie Bauman share our top 5 standards that are effective or early adoptable in 2015. Tune in to learn about discontinued operations, pushdown accounting, repurchase to maturities, development stage entities and extraordinary items.

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Private company accounting alternatives

Private company accounting alternatives

Considering adopting one of the private company council accounting alternatives? There may be more to it than you think. Hear Daghan Or and Rana Razza describe the standards and how they may affect your company.

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Private company alternatives impact on public companies

Private company alternatives impact on public companies

The new private company accounting alternatives can also impact public companies. Ravi Rao shares his perspectives on areas where SEC registrants may need to consider these private company rules.

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SEC SX Rule 3-05

SEC SX Rule 3-05

When registrants are considering an acquisition it’s important to understand whether or not they’ll need to file separate pre-acquisition financial statements of the business acquired and whether those financial statements will need to be updated for a future registration statement. This is an example where understanding the requirements early in the process will help avoid delays in accessing the capital markets. Hear Ravi Rao discuss SEC Rule 3-05 filing requirements and share his perspectives.

 

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