The quarter close — Second quarter 2013

Quarter close
06/18/2013 by Assurance services
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The quarter close — Second quarter 2013: Publication and new video perspectives

At a glance

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


The quarter close gives you a snapshot of the most significant financial reporting and regulatory updates for the quarter, and provides insight into what developments are coming in the near future. Here are some of the things you'll see in this edition:

Front and center

  • Leadership changes at the SEC and FASB
  • FASB & IASB issue leases proposal
  • Private Company Council takes action

Accounting hot topics

  • New balance sheet offsetting disclosures
  • Preferred stock offerings
  • “Gross versus net” revenue presentation
  • And more

Hot off the press

  • A refresh of the COSO internal controls framework
  • The AICPA’s revised “cheap stock” guide
  • Updates on recent FASB releases

And more

The latest regulatory, corporate governance, and IFRS developments, as well as what topics to keep an eye on in the upcoming months.

Download The quarter close: Second quarter 2013 to read the full report.

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