Accounting & reporting

Keep up to date on the most recent accounting standards and financial reporting developments

The quarter close - Third quarter 2015


This edition features recent FASB, SEC, and PCAOB developments, as well as accounting and governance hot topics.

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Healthcare, Higher Education, and Nonprofit Series: Hot topics and technical updates impacting accounting and financial reporting - October 15, 2015


In this quarterly webcast focusing on emerging accounting developments affecting not-for-profit organizations, we will discuss FASB standard setting developments that have occurred since our July webcast, recent developments related to the not-for-profit financial statement project, and more.

On-demand library of CPE-eligible webcasts


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.

In brief: FASB proposes further amendments to the new revenue standard


The FASB has proposed additional practical expedients and further amendments to the new revenue standard.

Flashline - Week ending October 1, 2015


This week's PwC update on financial reporting developments includes: Accounting guide: Consolidation and equity method of accounting - 2015 edition... BoardroomDirect – September 2015... and more

Accounting policy changes and preferability letters


Ever wonder when's the best time to make a policy change? Hear some options and the related pros and cons in this video.

PwC comments on the AICPA's proposed amendment to AU-C 700


PwC supports requiring the PCAOB report layout and wording when referring to both PCAOB and AICPA standards.

In brief: Footnote materiality - two FASB proposals related to the Disclosure Framework


On September 24, 2015, the FASB issued two exposure drafts as part of its ongoing Disclosure Framework project.

Consolidation and equity method of accounting - 2015 edition


A comprehensive guide to consolidation and equity method of accounting under US GAAP.

In brief: FASB simplifies accounting for measurement period adjustments


FASB eliminates the requirement to restate prior period financial statements for measurement period adjustments.

Rx Marketplace Quarterly, Issue 7


In this edition of Rx Marketplace Quarterly, we discuss the most recent quarter's industry IPOs, venture capital funding, and M&A activity. On the regulatory front, we provide you with information on recent personnel changes at the SEC, proposed audit committee disclosure requirements, and a proposed clawback rule. Additionally, we feature a section on managed monitoring and testing services, and how our Risk Assurance team can assist companies in this area.