SEC standard setting


Hear PwC’s Jason Crouch and Mary Ellen Campbell discuss some recent SEC rulemaking focused on executive compensation. Specifically, the CEO pay ratio disclosure rule and the proposed executive incentive compensation clawback requirement.


Cyber: New York regulator moves the goalposts


DFS’s cyber proposal could hold directors and officers personally liable for noncompliance.

Current Accounting & Reporting Developments, third quarter - Webcast replay


Watch the replay of our quarterly webcast designed to keep you informed about emerging accounting, regulatory, and market developments impacting financial reporting.

Cyber: Regulators putting market infrastructure to the test


The CFTC’s final rule relaxes earlier proposed testing requirements, but challenges remain.

Governance Insights: September 20, 2016


This edition of our biweekly newsletter for directors and investors includes articles on the SEC’s whistleblower program, the FASB’s issuance of new guidance on cash flow classification, and more.

Regulatory and standard-setting developments - September 2016


PwC has compiled its quarterly summary of recent activities of the PCAOB, SEC, FASB and related international developments.

Impact of the proposed Section 385 regulations on companies investing in the United States


Impact of the proposed Section 385 regulations on companies investing in the United States.

The quarter close: Directors edition Q3 2016


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

Non-GAAP measures: How the SEC’s updated guidance will impact registrants - Webcast replay


In this recorded webcast, we discuss the SEC’s recently-updated Compliance and Disclosure Interpretations (C&DIs) and what they mean to preparers, audit committees, and other stakeholders.

In brief: Is your money market fund investment still a cash equivalent?


The SEC’s money market fund rules are now effective and may impact operations and internal controls.

FASB Stock Compensation Accounting Amendments (ASU 2016-09) Summary of early adopters - Updated August 2016


This study captures the trends of 160 companies identified as early-adopters of the new FASB issued Accounting Standards Update (ASU) 2016-09, Improvements to Employee Share-Based Payment Accounting (the Amendments).