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  • 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.

  • Meeting
    GASB Public Hearing: Leases and Financial Reporting for Fiduciary Responsibilities

    3/26/15

    The GASB is hosting a public hearing on the "Fiduciary Responsibilities Preliminary Views" and "Leases Preliminary Views" on April 8.

  • Meeting
    GASB Public Hearing: Leases and Financial Reporting for Fiduciary Responsibilities

    3/26/15

    The GASB is hosting a public hearing on the "Fiduciary Responsibilities Preliminary Views" and "Leases Preliminary Views" on April 9.

  • Meeting
    GASB Public Hearing: Leases and Financial Reporting for Fiduciary Responsibilities

    3/26/15

    The GASB is hosting a public hearing on the "Fiduciary Responsibilities Preliminary Views" and "Leases Preliminary Views" on April 10.

  • 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 April 23, 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 May 21, 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.

  • 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 October 6, 2015.

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

    3/25/15

    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.

  • Emerging Issues Task Force (EITF) - latest developments

    3/25/15

    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

    3/25/15

    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).

  • 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.

  • Meeting
    IASB Education Session

    3/24/15

    The IASB will hold educational, non-decision-making sessions on April 24, 2015, to discuss topics that are anticipated to be discussed at a future Board meeting. (No decisions are made at education sessions.)

  • Meeting
    FASB Board Meeting

    3/24/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on April 22, 2015.

  • Meeting
    Small Business Advisory Council Meeting

    3/24/15

    Meeting of the FASB's Small Business Advisory Council - April 30, 2015.

  • Meeting
    IFRS Foundation Trustees Meeting

    3/24/15

    IFRS Foundation Trustees Meeting - April 14, 2015.

  • Meeting
    FASB Board Meeting

    3/24/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on April 1, 2015.

  • Meeting
    FASB Board Meeting

    3/24/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on April 7, 2015.

  • Meeting
    GASB Board Meeting

    3/24/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on April 21-23, 2015.

  • Meeting
    IASB Board Meeting

    3/24/15

    Meeting of the board of the International Accounting Standards Board (IASB), April 27-30, 2015.

  • Webcast
    FASB webcast: 2015 GAAP Financial Reporting Taxonomy Changes and Beyond

    3/24/15

    FASB Taxonomy webcast: 2015 GAAP Financial Reporting Taxonomy Changes and Beyond, Taxonomy Implementation Guides, and SEC Update - April 2, 2015.

  • Meeting
    FASB Board Meeting

    3/24/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on April 15, 2015.

  • 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.

  • Meeting
    IAASB Meeting

    3/24/15

    Meeting of IFAC's International Auditing and Assurance Standards Board (IAASB) - April 29, 2015.

  • 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.

  • Meeting
    IESBA Meeting

    3/24/15

    Meeting of IFAC's International Ethics Standards Board for Accountants (IESBA) - April 13-15, 2015.

  • Webcast
    Statutory Accounting Update - PDP Webcast Series – April 29, 2015

    3/23/15

    In this webcast, Jean Connolly will summarize 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).

  • Effective dates for new FASB guidance

    3/23/15 | 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.

  • 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 - April 30, 2015

    3/23/15 | Risk Assurance

    Join us for our latest SAP GRC webcast to learn about a practical and proven approach to business role design. We will 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

    3/23/15 | Assurance services

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

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

    3/22/15

    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
    The quarter close: Directors edition Q1 2015

    3/20/15 | Center for Board Governance

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

  • In transition
    In transition: FASB and IASB decide on additional changes to revenue standard

    3/20/15 | Assurance services

    FASB and IASB voted to propose new practical expedients and additional clarifications to the new revenue recognition standard. In transition provides an overview of the implementation issues discussed.

  • Webcast
    Energy executive webcast series - Capital Efficiency: Making smart decisions during uncertain times - April 15, 2015

    3/20/15 | Energy & mining

    PwC's Energy practice invites you to join us for a webcast on April 15th, as we discuss the key attributes of Capital Efficiency, lessons learned from previous project suspensions and re-starts, and the business practices leading companies are using to differentiate themselves in today's cost driven market.

  • CFOs on the Move: Week ending March 20, 2015

    3/20/15

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

  • What's new on CFOdirect - Week of March 19, 2015

    3/19/15

    This edition includes: Flashline, The quarter close, Regulatory and standard-setting developments, Shareholder questions, COSO video series, and more

  • Flashline
    Flashline - Week ending March 19, 2015

    3/19/15 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close – First quarter 2015... Regulatory and standard setting developments... Shareholder questions: Management’s considerations for 2015 annual meetings... and more

  • Webcast
    PwC's quarterly tax accounting webcast - April 2, 2015

    3/19/15 | US tax services

    PwC invites you to join a panel of our Tax Accounting Services on specialists on Thursday, April 2nd, for our quarterly discussion of relevant tax accounting matters.

  • IASB/FASB Insurance Contracts Project - Meeting summaries

    3/18/15 | 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.

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

    3/17/15 | Assurance services

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

  • Video
    Compliance and the new COSO Framework: Fraud Risk vs. Fraud Threat

    3/17/15 | Forensic services

    PwC's Kristin Rivera and Glenn Ware discuss Fraud Risk Vs. Fraud Threat with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

  • Video
    Compliance and the new COSO Framework: Aligning Fraud Risk Assessment with your ERM

    3/17/15 | Forensic services

    PwC's Kristin Rivera and Glenn Ware; along with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company, talk through aligning Fraud Risk Assessment with ERM.

  • Video
    Compliance and the new COSO Framework: Defining today’s regulatory landscape

    3/17/15 | Forensic services

    PwC's Kristin Rivera and Glenn Ware; along with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company, discuss fraud's material impact on financial reporting.

  • Video
    Compliance and the new COSO Framework: An appropriate response

    3/17/15 | Forensic services

    PwC's Kristin Rivera and Glenn Ware discuss appropriate risk response with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

  • Video
    Compliance and the new COSO Framework: A principles-based compliance program

    3/17/15 | Forensic services

    PwC's Kristin Rivera and Glenn Ware discuss a principles based compliance program with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

  • Financial Accounting Standards Board (FASB) - latest developments

    3/17/15

    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.

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

    3/16/15

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

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

    3/16/15 | Assurance services

    This edition of The quarter close provides 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.

  • FERC Enforcement Report 2014 Highlights

    3/16/15 | Power & utilities

    In late 2014, FERC's Office of Enforcement (Enforcement) published its annual report summarizing enforcement activities, and detailing the undertakings of the Division of Investigations (DOI), Division of Audits and Accounting (DAA), Division of Energy Market Oversight (Market Oversight) and the Division of Analytics and Surveillance (DAS). PwC's brief highlights selective compliance and audit findings contained within FERC's 2014 Enforcement Report.

  • Delivering the next-gen customer experience: How to select the right CRM

    3/13/15 | Financial Services Institute

    CRM technology has evolved to support increasingly complex business needs. How do you find one that’s right for you?

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

    3/13/15 | Assurance services

    Are you prepared for $50 oil? Hear how we got here and the operational levers you can pull in this changing environment

  • Video
    Top 5 Standards effective or adoptable in 2015

    3/13/15 | Assurance services

    Preparing for the year ahead? Hear our Top 5 accounting standards effective or adoptable in 2015

  • Video
    Compliance and the new COSO Framework: Expanding the definition of fraud

    3/13/15 | Forensic services

    PwC's Kristin Rivera and Glenn Ware discuss the expanded definition of Fraud in the COSO Framework with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

  • Brave new world: The OECD’s Base Erosion Profit Shifting (BEPS) Action Plan poses immediate challenges for oil and gas companies

    3/13/15 | Energy & mining

    The outcomes of the BEPS initiative have the potential to significantly impact effective tax rates, restructuring costs, and—ultimately—enterprise value and market capitalization.

  • Corporate Governance Series
    Shareholder questions: Management's considerations for 2015 annual meetings

    3/13/15 | Assurance services

    See what issues may be top-of-mind for investors for 2015 annual shareholder meetings and how management may respond.

  • Why risk assessments fail
    Steps to a successful enterprise risk management assessment

    3/13/15 | Risk Assurance

    An effective Enterprise Risk Management (ERM) assessment relies on a disciplined, continuous and business outcome focused approach. Challenges can come at any time during the risk assessment and preparation is key. With a proper understanding of the risks, a good communication strategy and process follow-through, the ERM assessment can be successful providing many benefits including contributing to the strategic and risk objectives of the organization.

  • The Data Act: A Revolution in Government Technology

    3/13/15 | Public Sector Research Centre

    The DATA Act amends and augments FFATA in order to increase accountability, transparency, accessibility, quality, and standardization in federal spending data. Under the law, each federal agency will report financial and payment information in accordance with government-wide financial data standards, developed and issued by Treasury and OMB. The wide array of reports and data compilations related to spending that currently exist – financial management, payments, budget actions, procurements, grants, and assistance – can be standardized and streamlined.

  • What's new on CFOdirect - Week of March 12, 2015

    3/12/15

    This edition includes: Flashline, IFRS news, Q1 current accounting and reporting webcast, New revenue standard webcast, and more

  • Financial instruments

    3/12/15

    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.

  • Flashline
    Flashline - Week ending March 12, 2015

    3/12/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Latest developments on implementation of the new revenue standard webcast... PwC comments on the GASB’s preliminary views on lease accounting... IFRS Taxonomy 2015... and more

  • In the loop

    3/11/15

    PwC's executive-level analysis, views, and insight on significant financial reporting and regulatory developments on CFOdirect Network.

  • The perils and blessings of low cost oil for growth markets

    3/10/15 | Advisory services

    How have growth markets been affected by falling oil prices? We look at dynamics driving this, and short-term impact to countries like Russia, India, China and Nigeria.

  • Webcast
    Latest developments on implementation of the new revenue standard webcast - April 1, 2015

    3/10/15 | Assurance services

    During the 90-minute webcast, our panel will discuss the latest developments on implementation issues related to the new revenue recognition standard. They will share the latest information on the FASB’s and IASB’s projects to clarify the guidance in the areas of licenses and identifying performance obligations. The panel will also provide an update on the issues debated by the Transition Resource Group (TRG), including developments from the March 30th TRG meeting.

  • Top Insurance Industry Issues in 2015

    3/9/15 | Insurance

    The insurance industry is facing once-in-a-generation disruption. Top Insurance Industry Issues in 2015 discusses the challenges and opportunities confronting insurers, and provides insight on how to adapt to change.

  • PwC comment letter (GASB)
    PwC comments on the GASB's preliminary views on lease accounting

    3/9/15 | Assurance services

    PwC encourages convergence between the GASB's and FASB's lease accounting proposals.

  • US Health Services Deals Insights - Analysis and trends in US health services activity 2014 and 2015 outlook

    3/9/15 | Healthcare

    In 2014, the pace of deal activity started strong and ended stronger. After the first quarter’s 9.2% increase in deal activity from the first quarter of 2013, we noted a lull in the second and third quarters’ deal pace. However, the fourth quarter of 2014 realized a 29% jump in deal volume as compared to the fourth quarter of 2013. This jump was enough to bring 2014’s total deal activity up 16.3% overall from 2013.

  • Webcast
    Doing a digital deal? Valuation tips for the thoughtful deal maker - March 26, 2015

    3/9/15 | Entertainment & media

    Making acquisitions of earlier stage companies and companies outside of a buyer’s core industry creates unique valuation challenges and heightens the need to maintain discipline throughout the M&A process. In this webcast, we will explore some of the critical valuation challenges that EMC dealmakers should manage in this dynamic M&A environment.

  • IFRS news
    IFRS news - March 2015

    3/9/15 | Assurance services

    This issue of IFRS news looks at (1) new revenue standard - convergence under pressure, (2) investor view - accounting policies, (3) ED on IAS 1 amendment, (4) leasing project, (5) rate regulated activities, and (6) Q&As: exiting a business.

  • Webcast
    Technology industry executive webcast - March 25, 2015

    3/9/15 | Technology

    Please join us for this quarterly webcast designed to address technical accounting issues impacting technology companies. During this time, we will share with you the latest developments and provide insight and observations on corporate governance, technology spin-off trends and carve-out hot topics, and income income tax updates.

  • Securities and Exchange Commission (SEC) - latest developments

    3/9/15

    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.

  • Governmental Accounting Standards Board (GASB)

    3/9/15

    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.

  • What's new on CFOdirect - Week of March 5, 2015

    3/5/15

    This edition includes: Flashline, A new blog covering top accounting issues, BoardroomDirect: Update on current board issues, and more

  • Video
    Private company accounting alternatives

    3/5/15 | Assurance services

    Are you considering adopting one of the private company accounting alternatives? There may be more to it than you think.

  • Video
    Private company alternatives impact on public companies

    3/5/15 | Assurance services

    Did you know the new private company accounting alternatives can impact public companies too?

  • Flashline
    Flashline - Week ending March 5, 2015

    3/5/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Introducing a new blog covering top accounting issues...SEC issues additional FAQs on Volcker Rule... GASB issues final standard on fair value measurement and application... and more

  • A new take on talent

    3/4/15 | Financial services

    As industry transformation and disruption gather pace, financial services CEOs are more concerned than ever about the limited availability of key skills.

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

    3/3/15 | 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.

  • Webcast
    2015 State of the Internal Audit Profession: Finding True North in a Period of Rapid Transformation - April 1, 2015

    3/3/15 | Internal audit services

    PwC will provide an in-depth look at the latest trends and themes presented in our 2015 State of the Internal Audit Profession Study.

  • Auditing Standards Board (ASB)

    3/3/15

    The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for nonissuers. The ASB promulgates Statements on Auditing Standards (SAS), Statements on Standards for Attestation Engagements (SSAE) and Statements on Quality Control Standards (SQCS), and, as a part of its due process, releases Exposure Drafts of proposed standards.

  • Webcast
    Technology Forecast - NoSQL: Remapping the Database Landscape - March 19, 2015

    3/2/15

    Watch this recorded webcast and to learn of the evolution of NoSQL and other database technologies, and the strategies leading companies use to improve the customer experience with tools crafted to handle Big Data.

  • The CRO Agenda: Articulating the Value of Enterprise Risk Management

    3/2/15 | Public Sector Research Centre

    With a rise in uncertainty and an increasingly complex government mission, effective risk management has become critical to the success of federal agencies.

  • The CRO Agenda: The Role of the Federal Chief Risk Officer

    3/2/15 | Public Sector Research Centre

    The role of a Chief Risk Officer (CRO) has gained renewed interest within the federal government. A CRO can empower the agency to identify events that could negatively or positively impact the agency’s ability to meet its mission and objectives and to effectively manage the negative events, risks, while reaping the full benefits of the positive events, opportunities. In order to do this, the role must be established and implemented properly. PwC can help.

  • Webcast
    PwC’s Deals Practice – Strategic Alliances: Rethinking business models for growth webcast - March 25, 2015

    3/2/15 | Transaction services

    In 2015, one in two global CEOs, and 44% of US CEOs, plan to enter a strategic alliance. Join us as we discuss types of strategic alliances and how they can be used as a growth strategy, pitfalls to watch out for, and key factors for success.

  • In brief
    In brief: GASB issues fair value measurement standard

    3/2/15 | Assurance services

    GASB's newly released Statement No. 72 prescribes how governments should define and measure fair value.

  • What's new on CFOdirect - Week of February 26, 2015

    2/26/15

    This edition includes: Flashline, Classification and measurement of financial instruments, Consolidation, Lease accounting webcast, Employee stock compensation, and more

  • Flashline
    Flashline - Week ending February 26, 2015

    2/26/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Consolidation changes - Do they affect your company? Will it early adopt?... Classification and measurement of financial instruments... 2014 SEC comment letter trends related to employee stock compensation... and more

  • In depth
    In depth: Classification and measurement of financial instruments – What to expect

    2/26/15 | Assurance services

    PwC's summary of the FASB's completed deliberations on its classification and measurement project and its implications.

  • In depth
    In depth: New consolidation standard - The FASB guidance allows early adoption now

    2/26/15 | Assurance services

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

  • US technology deal insights - Analysis and trends in US technology 2015

    2/25/15 | Transaction services

    With 2014 noted for a series of record-setting and transformative deals, momentum is expected to carry over into 2015 as deal-makers continue to invest in cloud, mobile and security and seek out emerging technologies such as Internet of Things (IoT).

  • Webcast
    Hot topics in lease accounting - Getting to proper lease classification - March 24, 2015

    2/25/15 | Assurance services

    In this recorded webcast, PwC specialists discuss current lease accounting issues they see in the marketplace. Topics include build-to-suit leases, sale leasebacks, common terms in lease agreements that result in capital lease classification, and more.

  • Employee stock compensation: 2014 SEC comment letter trends

    2/24/15 | Human resource services

    Disclosure, valuation, and accounting related to employee stock compensation are complex areas that continue to be a focus for the SEC staff. We have prepared this publication to assist management in identifying and understanding the SEC staff's current focus areas related to stock compensation.

  • In the loop
    In the loop: Consolidation changes — do they affect your company?

    2/24/15 | Assurance services

    The FASB's new guidance may impact consolidation decisions for all companies.

  • Meeting
    GASB Board Meeting

    2/24/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on March 10-12, 2015.

  • Webcast
    Energy executive webcast series - Organizational Readiness: Making smart decisions during uncertain times - March 4, 2015

    2/24/15 | Energy & mining

    PwC's Energy practice invites you to join us for a webcast on March 4th, 2015 to discuss how companies can evaluate their organizational strategies and build new operating models to prepare for when the price of oil stabilizes.

  • Meeting
    GASAC Meeting

    2/24/15

    Meeting of the Governmental Accounting Standards Advisory Council (GASAC) on March 9-10, 2015.

  • SOC 2 and 3: Building customer trust through controls reporting

    2/24/15 | Risk Assurance

    Organizations are increasingly looking to global markets for outsourcing as a means of reducing costs and increasing efficiencies. In order to receive assurance over their vendors’ operations, companies are demanding SOC (Service Organization Controls) reports prepared by independent auditors.

  • Meeting
    GASB Board Meeting

    2/24/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on March 30, 2015.

  • Vendor Controls Assurance (SOC 2+): A cost effective approach to building customer trust

    2/24/15 | Risk Assurance

    The rate of global outsourcing of both core and support functions within organizations is rapidly rising. In an attempt to further reduce costs, organizations are asking that outsourced vendors play a larger role in supporting critical activities of the business. The result is increased pressure on service providers to provide greater transparency over their controls, so that their customers’ have assurance over their vendor’s operations. PwC’s Vendor Controls Attestation Report (SOC 2+) is designed to manage outsourcing risks and provide assurance over vendor controls, while saving both the vendor and customer money and time.

  • Forging ahead: Fourth-quarter 2014 metals industry mergers and acquisitions analysis

    2/23/15 | Metals

    The metals sector recorded a significant increase in M&A activity during Q4, but 2014 saw a decline in deal value compared to 2013.

  • Top health industry issues of 2015

    2/23/15 | Health Research Institute

    As the health sector moves beyond the Affordable Care Act and onto consumer-centered, digitally enabled care, here are the top 10 issues dominating the agenda in 2015.

  • Intersections: Fourth-quarter 2014 transportation & logistics industry mergers and acquisitions analysis

    2/23/15 | Transportation and logistics

    Analysis of deal activity in 2014 revealed a lackluster year as M&A volume and value remained near ten-year lows. Despite subdued performance, we are cautiously optimistic regarding 2015 as advanced economies continue to recover and emerging and developing economies continue to grow. Looking forward, one key driver of improved activity across modes will likely be the decline in fuel costs globally. We expect these prices to provide additional capital for more M&A.

  • Assembling value: Fourth-quarter 2014 industrial manufacturing industry mergers and acquisitions analysis

    2/23/15 | Industrial products

    Industrial manufacturing M&A value sets a historic high in 2014.

  • Engineering growth: Fourth-quarter 2014 engineering & construction industry mergers and acquisitions analysis

    2/23/15 | Industrial products

    A strong finish in M&A activity for 2014, with a total deal value more than triple last year’s total.

  • Transitioning to the new revenue recognition standard An integrated approach to leveraging your SAP investment

    2/23/15 | Advisory services

    Revenue recognition has routinely been viewed as one of the most difficult finance and accounting processes to get right. It represents one of the highest risks of material error on financial statements, and it is one of the leading causes of restatements. As companies move to the new standard, their compliance risk is likely to increase unless they have a well-planned, comprehensive approach to adoption.

  • Chemical compounds: Fourth-quarter 2014 chemical industry mergers and acquisitions analysis

    2/23/15 | Industrial products

    Chemicals industry M&A activity in 2014 reached the highest deal volume in a decade and the highest value since 2007.

  • Meeting
    IASB Board Meeting

    2/23/15

    Meeting of the board of the International Accounting Standards Board (IASB), March 16-20, 2015.

  • Meeting
    FASB Board Meeting

    2/23/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on March 4, 2015.

  • Meeting
    FASB Board Meeting

    2/23/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on March 11, 2015.

  • Meeting
    Not-for-Profit Advisory Council Meeting

    2/23/15

    Meeting of the FASB's Not-for-Profit Advisory Council - March 3, 2015.

  • Meeting
    FASB Board Meeting

    2/23/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on March 18, 2015.

  • Meeting
    IAASB Meeting

    2/23/15

    Meeting of IFAC's International Auditing and Assurance Standards Board (IAASB) - March 16-20, 2015.

  • Mission control: Fourth-quarter 2014 aerospace and defense industry mergers and acquisitions analysis

    2/23/15 | Aerospace & defense

    Analysis of deal activity in 2014 revealed a significant improvement in transaction activity after a lackluster 2013, with a notable pickup in defense-related transactions. The total deal value, $22.3 billion, was slightly above the 10-year rolling average of $21.2 billion. The number of megadeals, or transactions of $1 billion or greater, doubled from 2013 and included the first defense-oriented megadeal since the Budget Control Act of 2011.

  • Three surprising technology trends for 2015

    2/23/15 | Advisory services

    Which technologies are companies investing in this year? The top-three bets in our 2015 Digital IQ Survey preview are important, but they may not distinguish you from the competition. Instead, look to a trio of picks we believe have extraordinary potential, despite being off the radar screen of many businesses.

  • In transition
    In transition: FASB and IASB debate potential changes to revenue standard

    2/20/15 | Assurance services

    FASB and IASB debated amending the license and performance obligation guidance in the new revenue standard. This issue of In transition provides an overview of the implementation issues discussed.

  • In brief
    In brief: Consolidation - FASB issues final standard

    2/19/15 | Assurance services

    The FASB issued a final standard amending the current consolidation guidance. Early adoption is allowed.

  • PwC comment letter (FASB)
    PwC comments on FASB's proposed guidance on investment company disclosures

    2/19/15 | Assurance services

    PwC supports the FASB’s efforts to improve accounting for investment companies that invest in other investment companies

  • Business combinations

    2/19/15

    The accounting for business combinations (ASC 805), discontinued operations, divestitures, and related topics 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.

  • What's new on CFOdirect - Week of February 19, 2015

    2/19/15

    This edition includes: Flashline, FASB issues final consolidation standard – Register for upcoming consolidation webcasts, Visit our enhanced video library, and more

  • Webcast
    Navigating the FASB’s new consolidation standard - The impact on commercial and industrial companies - March 10, 2015

    2/19/15

    Our webcast provides insight into the impact FASB’s new consolidation standard will have on commercial and industrial companies in the automotive, communications, entertainment & media, energy, healthcare, industrial products, pharmaceuticals, retail & consumer, transportation, technology, and utility industries.

  • Webcast
    Navigating the FASB’s new consolidation standard - The impact on the financial services industry - March 10, 2015

    2/19/15

    Our webcast provides insight into the impact FASB’s new consolidation standard will have on companies within the financial services industry.

  • Flashline
    Flashline - Week ending February 19, 2015

    2/19/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Navigating the FASB’s new consolidation standard webcasts... PwC comments on FASB’s proposed guidance on investment company disclosures... PEEC issues guidance on breach of independence... and more

  • Webcast
    On-demand library of CPE-eligible webcasts

    2/18/15

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

  • 2014 year-end financial reporting resources

    2/18/15

    The 2014 annual year-end financial reporting season has arrived for calendar year companies. We provide quick access to PwC publications and resources focused on key financial reporting trends, developments and considerations to help companies with their annual year end reporting activities.

  • Webcast
    Getting people analytics right − Maximise workforce value using insights from your people data webcast - March 4, 2015

    2/18/15 | Human resource services

    Please join us on Wednesday, March 4th for our webcast, Getting people analytics right − Maximise workforce value using insights from your people data.

  • IFRS Interpretations Committee (IFRIC)

    2/18/15

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

  • 2015 US Family Business Survey

    2/17/15 | Private Company Services

    Learn how family businesses leaders are tackling critical business and family issues such as competition, growth, the skills gap, technology, professionalizing their business and family models and succession planning in the 2014-2015 US Family Business Survey.

  • Pharmaceutical and Life Sciences Deals Insights Quarterly Q4 2014

    2/17/15 | Transaction services

    Deal activity remained strong from the prior quarter as there was over $105 billion in announced and pending deals suggesting robust M&A activity may continue into 2015. As companies complete deals, integration becomes critical to achieving synergies. In this publication, we explore some of the methods being used to maximize synergies in the R&D function. Additionally this quarter's report's market spotlight looks at how Canada is essential to the development of future IP for companies within the industry. Canada has focused on becoming one of the most cost-effective countries for clinical development among the Group of Seven (G7) industrialized nations.

  • Tax accounting insights
    Tax accounting retrospective: July to January 2015

    2/17/15 | US tax 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 July 2014 and January 2015.

  • SEC's swaps reporting and disclosure final rules

    2/16/15 | Financial services regulatory practice

    Ten key points from the SEC’s swaps reporting and disclosure rules.

  • Meeting
    FASB/IASB Revenue Transition Resource Group Meeting

    2/16/15

    Meeting of the FASB/IASB Joint Transition Resource Group for Revenue Recognition on March 30, 2015.

  • Meeting
    EITF Meeting

    2/16/15

    Meeting of the FASB's Emerging Issues Task Force (EITF) on March 19, 2015.

  • Meeting
    FASAC Meeting

    2/16/15

    Meeting of the FASB's Financial Accounting Standards Advisory Council (FASAC) - March 17, 2015.

  • Meeting
    SEC Advisory Committee on Small and Emerging Companies Meeting

    2/16/15

    The SEC's Advisory Committee on Small and Emerging Companies will hold its next meeting on Wednesday, March 4.

  • Insights: Employee benefits and compensation proposals in the President’s budget

    2/13/15 | Human resource services

    The President’s budget includes both new and recurring proposals affecting employee retirement and health benefits.

  • US Entertainment Media and Communications deal insights: Q4 2014

    2/13/15 | Entertainment & media

    It was an active year for Cable, Advertising & Marketing and Information & Internet. EMC companies are spending time, effort and money on their strategy and relative position in the digital value chain. PwC reviews deal activity last year and shares its outlook for 2015.

  • Obama Administration FY 2016 budget proposal: Insurance tax provisions

    2/13/15 | US tax services

    Insurance tax provisions in Obama's FY 2016 budget.

  • Obama FY 2016 Budget proposes minimum tax on foreign income and adds other significant international tax proposals

    2/13/15 | US tax services

    Treasury's ‘Green Book,’ released February 2, 2015, outlines the Administration’s Budget proposals for fiscal year 2016.

  • Flashline
    Flashline - Week ending February 12, 2015

    2/12/15 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close — SEC Rule 3-05... Audit Committee Excellence Series: Achieving excellence — Overseeing accounting changes... FASB decides to propose changes to stock compensation tax accounting... and more

  • What's new on CFOdirect - Week of February 12, 2015

    2/12/15

    This edition includes: Flashline, IFRS news, The Redefined No of the CFO, Q1 Current Accounting and Reporting Developments webcast, and more

  • The Redefined No of the CFO - For today’s financial leader, decisions are based on strategy, not spreadsheets

    2/12/15

    To be a truly effective chief financial officer, you have to learn to be the champion of strategic discipline. This strategy+business article, with interviews from leading CFOs across a range of industries, brings five traits of the strategic CFO to light and shows that today’s top financial leaders base their decisions on strategy, not spreadsheets.

  • Video
    Understanding IFRS 15: Revenue Recognition

    2/12/15

    Paul Feetham, PwC Accounting Advisory Services, discusses IFRS 15, the Revenue Recognition standard, its impact, and how to overcome implementation challenges.

  • North American power deals: Q4 2014 mergers & acquisitions report

    2/10/15 | Power & utilities

    The number of deals valued at more than $50 million came in at 22, up from the 14 deals from a year ago. The total value of the deals grew by 68%, and the average value grew by 7%.

  • Great expectations: The evolution of the chief data officer

    2/10/15 | Financial Services Institute

    Amid today’s competitive and regulatory challenges, the chief data officer emerges as a key player.

  • US Total Retail Survey 2015 - Retailers and the Age of Disruption

    2/10/15 | Retail & consumer

    PwC’s Global Retail and Consumer practice, in conjunction with the International Survey Unit (ISU), administered a global survey to understand and compare consumer shopping behaviors and the use of different retail channels across 19 territories.

  • Trendsetter Barometer™ Q4 2014 — Private company optimism the highest in nearly a decade despite hiring challenges

    2/10/15 | Private Company Services

    Heading into the new year, private-company executives are in good spirits. Revenue forecasts are up, along with optimism about the US economy. So is profitability, which remains at a high-water mark for private companies. But chronic difficulty in finding skilled workers threatens growth at these businesses, and the global economy continues to be watched carefully by them. Read our survey report to hear what else is on private companies' minds.

  • PwC Publications on CFOdirect Network

    2/10/15

    PwC’s extensive library of insights and technical guidance on the latest financial reporting, regulatory and accounting hot topics for CFOs and financial executives.

  • 2014 US Capital Markets watch - analysis and trends

    2/10/15 | Transaction services

    The improving U.S. macro environment, record low interest rates, the stock market’s steady rise, and overall low volatility all contributed to strong U.S. capital markets in 2014. These market dynamics also drove initial public offering (IPO) volume leading to value highs not seen since 2000

  • US Real Estate Insights: Winter 2015

    2/10/15 | Real estate

    In this issue, we are pleased to provide insightful articles in two areas of increased focus within the real estate investing community – the global search for investment opportunities, and the impact of technology and generational preferences on the way commercial real estate is utilized.

  • Building Enterprise Agility

    2/9/15 | Technology

    Companies striving to become agile must think in terms of three kinds of drivers of change: the “operating environment” that might radically reshape their business environment; “strategic responsiveness” or the soft levers they can pull in response; and the “organizational flexibility” that invariably affects their capacity to respond quickly. PwC has identified four key attributes for executives to consider when becoming an agile enterprise.

  • Empower loss prevention with strategic data analytics

    2/9/15 | Risk Assurance

    Retailers are realizing that the strategic management of risk and the reduction of shrink can have substantial impact on both profitability and customer satisfaction. Savvy retailers are using data analytics to add value to their loss prevention and risk management programs. This paper outlines key ways retailers are building successful enterprise-wide loss prevention programs that apply data and analytics.

  • International Federation of Accountants (IFAC)

    2/9/15

    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.

  • Practical tips on applying existing financial reporting requirements

    2/7/15

    This PwC series offers tips on applying existing financial reporting requirements with one or more practical examples.

  • Corporate Governance Series
    Achieving excellence: Overseeing accounting changes– including the new revenue recognition standard (Audit Committee Excellence Series)

    2/6/15 | Center for Board Governance

    This edition addresses understanding proposed accounting changes, assessing financial reporting, disclosure and communication implications, and taking a holistic approach to an accounting change. The publication also discusses the new revenue recognition standard, financial reporting and adoption considerations, and the broader business implications.

  • Video
    SEC SX Rule 3-05

    2/6/15 | Assurance services

    Considering a potential acquisition? SEC SX Rule 3-05 may require disclosures of financial information of the business. Watch PwC's video perspective.

  • IFRS in the US

    2/6/15

    While the near-term use of IFRS in the US by domestic public companies will not be required, IFRS remains very relevant to many US businesses. PwC provides the latest developments and helpful publications on IFRS adoption & convergence in the US.

  • Tax accounting insights
    Tax Accounting Services: FASB decides to propose changes to stock compensation tax accounting

    2/6/15 | US tax services

    FASB decides to propose changes to stock compensation tax accounting (February 2015).

  • Flashline
    Flashline - Week ending February 5, 2015

    2/5/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In depth: FASB provides private companies relief on intangibles... In brief: EU to extend reporting on environmental, social, and governance matters...Key considerations for board and audit committee members, 2014-2015 edition... and more

  • IFRS news
    IFRS news - February 2015

    2/5/15 | Assurance services

    This issue of IFRS news looks at (1) financial volatility, (2) highlights from the Revenue Transition Resource Group January meeting, (3) IFRS in the EU, (4) disclosure initiative, (5) employee benefits, and (6) Q&As: written options.

  • What's new on CFOdirect - Week of February 5, 2015

    2/5/15

    This edition includes: Flashline, FASB provides private companies relief on intangibles, Key considerations for board and audit committee members, and more

  • US retail and consumer deals insights: 2014 year in review and 2015 outlook

    2/5/15 | Transaction services

    US retail and consumer (R&C) total transaction value for 2014 hit a five-year high and surpassed the $100 billion mark for the second year in a row.

  • President Obama’s FY 2016 budget calls for business tax reform; proposes new international and individual tax increases

    2/4/15 | Washington national tax services (WNTS)

    President Obama on February 2 submitted an FY 2016 budget that reaffirms his support for ‘business tax reform'.

  • In brief
    In brief: EU to extend reporting on environmental, social, and governance matters

    2/4/15 | Assurance services

    Certain EU subsidiaries of U.S. multinationals will be required to disclose environmental, social and governance matters.

  • Executive Compensation Clawbacks: 2014 Proxy Disclosure Study

    2/3/15 | Human resource services

    PwC is pleased to share with you our second annual Executive Compensation: Clawbacks — Proxy Disclosure Study. This study presents our analysis of the compensation recoupment or “clawback” policies of 100 large public companies as disclosed between 2009 and 2013 in their year-end proxies. We hope this study will be helpful to those of you preparing proxies as well as those responsible for compensation strategy and financial reporting.

  • PwC comment letter (IASB)
    PwC comments on proposals for measuring quoted investments at fair value

    2/3/15 | Global accounting consulting services

    PwC agrees that the unit of account should be the investment as a whole.

  • In depth
    In depth: FASB provides private companies relief on intangibles

    2/3/15 | Assurance services

    FASB provides option for companies that are not PBEs to recognize fewer intangibles acquired in a business combination.

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

    2/2/15

    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.

  • Corporate Governance Series
    Key considerations for board and audit committee members, 2014-2015 edition

    2/2/15 | Center for Board Governance

    A fresh and critical look at the boardroom agenda is crucial as companies are confronted with a changing business landscape, technological advances, and significant risks such as cybersecurity. Our latest edition of Key considerations for board and audit committee members addresses topics for today’s changing boardroom agenda.

  • Webcast
    Center for Board Governance quarterly webcast - February 19, 2015

    2/2/15 | Center for Board Governance

    PwC's Center for Board Governance invites you to rewatch the latest Center for Board Governance Quarterly Webcast Series, designed to help board and audit committee members more effectively meet the challenges of their critical roles. Mary Ann Cloyd, Leader of PwC’s Center for Board Governance, Mike Gallagher Managing Partner of Assurance Quality, PwC and Wayne Carnall, Partner, SEC Services, PwC and former Chief Accountant of the Division of Corporate Finance, SEC discuss the SEC’s active agenda, the current enforcement environment, and leading practices when responding to investigations in the next installment of the Center for Board Governance Quarterly Webcast Series.

  • Flashline
    Flashline - Week ending January 29, 2015

    1/29/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Transition Resource Group debates revenue recognition implementation issues... In depth: Hybrid preferred stock instruments – New guidance requires reassessment... SEC staff issues new compliance and disclosure interpretations... and more

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

    1/29/15 | Center for Board Governance

    This issue of BoardroomDirect® includes highlights of the 2014-2015 edition of PwC’s Key considerations for board and audit committee members. There is also an article on the what President Obama’s State of the Union speech could mean to companies. There is news about the SEC mulling over the shareholder proposal exclusion rule, the US Chamber of Commerce’s report on proxy advisory firms, Delaware Supreme Court affirming exclusive forum bylaws, the SEC’s new security-based swap rules and a report on building a fraud-resistant organization.

  • What's new on CFOdirect - Week of January 29, 2015

    1/29/15

    This edition includes: Flashline, 2014 year-end financial reporting resources, ACA Reporting Requirements, Challenges and Solutions webcast, and more

  • Meeting
    FASB/IASB Joint Meeting

    1/29/15

    Joint meeting of the boards of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) - February 18, 2015.

  • Webcast
    Time to take action: Highly anticipated research credit regulations on internal-use software released webcast - February 10, 2015

    1/29/15 | US tax services

    PwC's Tax Projects Delivery Group invites you to rewatch the webcast, Time to take action: Highly anticipated research credit regulations on internal-use software released, where our panel discusses the key issues and opportunities presented by the IRS's proposed regulations regarding internal-use software (IUS) for purposes of the Section 41 research credit

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

    1/29/15 | Assurance services

    TRG held its third meeting to discuss several issues from prior meetings and a variety of new issues. This issue of In transition provides an overview of the implementation issues discussed.

  • Conference
    AICPA CFO Conference

    1/29/15

    AICPA CFO Conference - May 13-15, 2015.

  • Webcast
    2015 ACA Reporting Requirements, Challenges and Solutions Webcast - February 4, 2015

    1/28/15 | Human resource services

    Please watch a replay of PwC and Equifax Workforce Solutions' webcast discussing many the complexities of the ACA reporting requirements regarding "affordable healthcare" for "full time employees." We discuss new IRS Forms 1095-C and 1094-C, key technical and data integrity issues that employers will need to address, and the unique value proposition of our collaborative end-to-end solution.

  • Meeting
    IPSASB Meeting

    1/28/15

    Meeting of IFAC's International Public Sector Accounting Standards Board (IPSASB) - March 10-13, 2015.

  • In depth
    In depth: Hybrid preferred stock instruments - New guidance requires reassessment

    1/28/15 | Assurance services

    Has your company issued or invested in preferred stock? Find out how a recently issued ASU could impact your accounting.

  • Meeting
    IASB Education Session

    1/27/15

    The IASB will hold educational, non-decision-making sessions on March 13, 2015, to discuss topics that are anticipated to be discussed at a future Board meeting. (No decisions are made at education sessions.)

  • Meeting
    IASB Education Session

    1/27/15

    The IASB will hold educational, non-decision-making sessions on February 13, 2015, to discuss topics that are anticipated to be discussed at a future Board meeting. (No decisions are made at education sessions.)

  • Meeting
    Private Company Accounting Issues Town Hall Meeting

    1/27/15

    The FASB and the Private Company Council (PCC) will host their fourth private company town hall meeting on April 28, 2015, to provide private company stakeholders across a wide variety of industries with the opportunity to discuss private company accounting issues and share input on current and future agenda topics of both the FASB and the PCC.

  • Meeting
    IFRS Foundation Trustees Meeting

    1/27/15

    IFRS Foundation Trustees Meeting - February 2-3, 2015.

  • Meeting
    IFRS Advisory Council Meeting

    1/27/15

    IFRS Advisory Council Meeting - February 23-24, 2015.

  • Meeting
    IASB Board Meeting

    1/27/15

    Meeting of the board of the International Accounting Standards Board (IASB), February 16-20, 2015.

  • Meeting
    SEC Roundtable on Proxy Voting

    1/27/15

    The SEC will host a roundtable on February 19, 2015, to explore ways to improve the proxy voting process.

  • In brief
    In brief: FASB proposes two ASUs on income taxes as part of simplification initiative

    1/26/15 | Assurance services

    On January 22, the FASB issued an exposure draft of two proposed ASUs related to the accounting for income taxes.

  • Status of FASB standard-setting projects

    1/25/15 | Assurance services

    Review the expected publication dates for select FASB standard-setting projects on PwC's CFOdirect.

  • In brief
    In brief: EC investigates EU member state tax incentives as "state aid"

    1/23/15 | Assurance services

    The European Commission's challenge to member state tax incentives may have financial reporting implications.

  • Manufacturing Barometer - January 2015

    1/23/15 | Industrial products

    Business outlook improved notably among US industrial manufacturers during the fourth quarter of 2014.

  • A new normal in consumer debt collections and recoveries - Focusing on compliance while delivering results

    1/23/15 | Consumer finance

    Regulatory developments are expected to accelerate the need for regulatory-driven changes in collection functions. Click here to learn how these changes may affect your organization.

  • Flashline
    Flashline - Week ending January 22, 2015

    1/22/15 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close:  Cloud computing... PwC comments on IASB's discussion paper on rate regulation... FASB meetings and project updates... SEC staff to review Commission rule for excluding conflicting proxy proposals... and more

  • Fair value measurement

    1/22/15

    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.

  • What's new on CFOdirect - Week of January 22, 2015

    1/22/15

    This edition includes: Flashline, 2015 US CEO Survey, Video on Cloud computing, PwC 2015 Tax Policy Outlook, and more

  • Leading in extraordinary times, the 2015 US CEO Survey

    1/22/15

    Learn how US CEOs are positioning for a new era where overseas business growth is balanced more evenly between developed and emerging economies, and mainstream adoption of digital technologies everywhere is surging.

  • Insurance contracts

    1/22/15

    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.

  • In brief
    In brief: IAASB issues final standards to improve auditor's report

    1/21/15 | Assurance services

    The IAASB standards apply to audits conducted in accordance with international standards, not PCAOB or AICPA standards.

  • Video
    Cloud computing

    1/21/15 | Assurance services

    Are you on or considering using the cloud? The FASB has a new standard addressing the accounting for this new product

  • PwC comment letter (IASB)
    PwC comments on the IASB's discussion paper on rate regulation

    1/21/15 | Global accounting consulting services

    PwC supports the IASB's going forward with a project on reporting the financial effects of rate regulation.

  • Webcast
    Transaction Trends in Oil and Gas - A year in review: 2014 US Oil and Gas Deal Activity and Trends - January 29, 2014

    1/20/15 | Energy & mining

    PwC's Oil and Gas Deals practice invites you to rewatch our webcast, A year in review: 2014 US Oil and Gas Deal Activity and Trends.

  • PwC 2015 Tax Policy Outlook: Opportunities and challenges ahead

    1/19/15 | Washington national tax services (WNTS)

    The key question for US tax policymakers is whether 2015 will be marked by compromise or gridlock.

  • Private company reporting

    1/19/15

    PwC's summary of the latest deliberations of the Private Company Council (PCC), as well as recent developments and publications addressing the GAAP concerns of private companies.

  • Meeting
    Private Company Council Meeting

    1/19/15

    Meeting of the Private Company Council (PCC) of the Financial Accounting Standards Board (FASB) on February 13, 2015.

  • Meeting
    FASB CPE Forum on FASB Current Projects and Recent Standards

    1/19/15

    FASB to hosts CPE Forum on FASB Current Projects and Recent Standards on February 26, 2015.

  • Leases

    1/16/15

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

  • Webcast
    Healthcare, Higher Education, and Nonprofit Webcast Series - Hot topics and technical updates impacting tax reporting - February 4, 2015

    1/16/15 | Healthcare

    You are invited to watch PwC's webcast,, "Is Your Hospital in Compliance? Understanding the Final Section 501(r) Regulations", where we discuss the 501(r) mandate minimum requirements for hospitals to obtain and maintain their tax-exempt status.

  • Flashline
    Flashline - Week ending January 15, 2015

    1/15/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Accounting for Income Taxes: 2014 Year-end Hot Topics... FASB removes concept of extraordinary, retains guidance on unusual items... COSO report offers guidance on using Frameworks to assess cyber risks... and more

  • 2014 Year-End State Tax Review and a Look Ahead to 2015 and Beyond

    1/15/15 | US tax services

    PwC's brief, interactive summary and collection of Insights focuses on the key developments, issues and trends across the state and local tax landscape in 2014 and what we may expect for 2015 and beyond. There was one striking truth about the state and local tax world in 2014: It continued to offer a rich mix of legislative, judicial and administrative actions that altered the state tax landscape.

  • Income tax

    1/15/15

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

  • What's new on CFOdirect - Week of January 15, 2015

    1/15/15

    This edition includes: Flashline, In brief: FASB removes concept of extraordinary, retains guidance on unusual items, 10Minutes on the Self-Made Billionaire Effect, and more

  • Webcast
    Significant Others - Risks and Rewards of Third Party Business Relationships - February 3, 2015

    1/15/15 | Risk Assurance

    Join PwC and a panel of industry guests for a recorded webcast discussion on what organizations can be doing to enhance their Third Party Risk Management program governance, monitoring and compliance benefits.

  • Webcast
    Healthcare Higher Education and Not-For-Profit Series: Hot topics and technical updates impacting accounting and financial reporting - January 29, 2015

    1/15/15 | Healthcare

    We are pleased to invite you to watch the recording of PwC's quarterly webcast series focusing on emerging accounting developments affecting not-for-profit organizations. This presentation is dedicted to the FASB standard setting developments that have occurred since our October webcast. We will be doing a refresher on not-for-profit business combinations accounting, cover A-133 regulatory developments, and discuss developments related to FASB projects impacting not-for-profit entities, including the not-for-profit financial statement project.

  • Revenue recognition

    1/14/15

    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.

  • In brief
    In brief: Consolidation and disclosure related to Venezuelan operations

    1/13/15 | Assurance services

    The SEC did not object to deconsolidation of a Venezuelan subsidiary due to currency restrictions and lack of control.

  • Webcast
    Pave the way: Build a value driven SAP roadmap - January 29, 2015

    1/13/15 | Risk Assurance

    We invite you to watch PwC's SAP GRC webcast to learn about leading practices in building a business case and a roadmap for your GRC program and technologies.

  • Webcast
    High Frequency Trading and Dark Pools: What do you need to know about their impact on the capital markets? - February 3, 2015

    1/13/15 | PwC Investor Resource Institute

    Please watch a replay of our webcast where we explore the issues highlighted by recent public policy debates around high frequency trading and dark pools.

  • Tax accounting insights
    Accounting for Income Taxes: 2014 Year-end Hot Topics

    1/13/15 | Tax accounting services

    Accounting for income taxes has seen legislative and regulatory changes in the United States and abroad in 2014. These developments, combined with an environment of political and economic uncertainty, have added to the existing challenges in accounting for income taxes.

  • 10Minutes
    10Minutes on the Self-Made Billionaire Effect

    1/13/15 | Advisory services

    Authors John Sviokla and Mitch Cohen identify five habits of mind that allow self-made billionaires to create value on a massive scale—habits that are in direct conflict with the traits and practices most businesses value and promote in their employees.

  • In brief
    In brief: FASB removes concept of extraordinary, retains guidance on unusual items

    1/12/15 | Assurance services

    The FASB issued an ASU that simplifies income statement presentation by eliminating the concept of extraordinary items.

  • What's new on CFOdirect - Week of January 8, 2015

    1/8/15

    This edition includes: Flashline, IT alternatives: Cloud computing, Director and investor views on trends shaping governance and the board of the future, and more

  • Flashline
    Flashline - Week ending January 8, 2015

    1/8/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Reminder: Year-end financial reporting considerations and resources... BoardroomDirect: December 2014 edition — Monthly director e-newsletter... What matters in the boardroom? Director and investor views on trends shaping governance and the board of the future... and more

  • Corporate Governance Series
    What matters in the boardroom? Director and investor views on trends shaping governance and the board of the future

    1/7/15 | Center for Board Governance

    This research compares the responses of PwC’s 2014 Annual Corporate Directors Survey and PwC’s 2014 Investor Survey in order to identify areas where viewpoints are shared or different perspectives may exist between directors and investors.

  • IT alternatives: Cloud computing (Observations from the front lines)

    1/7/15 | US Capital Markets and Accounting Advisory Services

    The benefits of cloud computing can be substantial, but companies should consider possible implications to reporting and balance sheet metrics.

  • Webcast
    Energy executive webcast series - New Congress, New Year: US Tax Legislative Update - January 14, 2015

    1/5/15 | Energy & mining

    PwC's Energy practice invites you to watch the recorded webcast, New Congress, New Year: US Tax Legislative Update, as part of our Energy executive webcast series.

  • Rx Marketplace Quarterly, Issue 4

    12/24/14 | 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.

  • Flashline
    Flashline - Week ending December 23, 2014

    12/23/14 | Assurance services

    This week's PwC update on financial reporting developments includes: In depth: Collateralized financing entities — FASB provides new measurement alternative... Practical tip: Reporting considerations for a discontinued operation subsequently retained... IFRS news — December 2014/January 2015... and more

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - December 2014

    12/23/14 | Center for Board Governance

    This issue of BoardroomDirect® includes highlights of the 2014 edition of the comparative report of PwC’s Annual Corporate Directors Survey and Investor Survey. There is also an article on the importance of board oversight of management’s social media policies and risk management plans. There is news about the proposed CEO/median pay ratio rule, the 2014 SEC whistleblower report to Congress, the PCAOB looking to issue a concept release on audit quality indicators, and the findings of an audit committee transparency barometer.

  • PwC comment letter (ASB)
    PwC comments on ASB's proposed SSAE on controls at service organizations

    12/23/14 | Assurance services

    PwC supports clarifying and recodifying the existing standard as a subject-matter specific chapter.

  • IFRS news
    IFRS news - December 2014/January 2015

    12/23/14 | Assurance services

    This issue of IFRS news looks at (1) IASB tentative agenda rejections on joint arrangements, (2) new revenue standard, (3) Top ten reminders for 2014 year-end reporting, (4) Investment entities: Amendments to IFRS 10 and IAS 28, (5) IAS 1 narrow scope amendments, (6) IFRS 2 proposed amendments, (7) IAS 7 proposed amendments, and (8) Q&As: vesting conditions.

  • What's new on CFOdirect - Week of December 23, 2014

    12/23/14

    This edition includes: Flashline, IFRS news - December 2014/January 2015, In depth: Collateralized financing entities-FASB provides new measurement alternative, The quarter close: Directors edition Q4 2014, and more

  • Power and Utilities: 2014 SEC comment letter trends

    12/23/14 | Power & utilities

    PwC’s Power and Utilities Industry Group has developed this publication to assist management teams in understanding some of the SEC’s current focus areas as well as other financial reporting hot topics.

  • SEC comment letter trends

    12/23/14 | Assurance services

    PwC discusses key comment letter trends and considerations based on comment letters published by the SEC staff. Trends are organized by selected industries and accounting topics. We highlight the areas that received the most comments from the SEC and provide relevant examples of recent comments to aid preparers in assessing whether their disclosures are transparent and consistent with relevant accounting and reporting guidance.

  • Meeting
    IFRS Interpretations Committee Meeting

    12/22/14

    Meeting of the IFRS Interpretations Committee - March 24-25, 2015.

  • Center for Audit Quality (CAQ)

    12/22/14

    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.

  • Corporate Governance Series
    The quarter close: Directors edition Q4 2014

    12/22/14 | Center for Board Governance

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

  • Practical tip
    Practical tip: Reporting considerations for a discontinued operation subsequently retained

    12/19/14 | Assurance services

    This Practical tip discusses the presentation of a discontinued operation subsequently retained, and the reporting requirements in subsequent registration statements.

  • In depth
    In depth: Collateralized financing entities-FASB provides new measurement alternative

    12/19/14 | Assurance services

    FASB provided new measurement alternative to reduce earnings volatility from the consolidation of securitized vehicles.

  • What's new on CFOdirect - Week of December 18, 2014

    12/18/14

    This edition includes: Flashline, Point of view on public company disclosure model, In depth on 2014 year-end financial reporting considerations, and more

  • Flashline
    Flashline - Week ending December 18, 2014

    12/18/14 | Assurance services

    This week's PwC update on financial reporting developments includes: In depth: Year-end financial reporting considerations... In depth: Highlights of the 2014 AICPA National Conference on Current SEC and PCAOB Developments... Regulatory and standard setting developments... and more

  • Video
    Gross vs. net revenue

    12/18/14 | Assurance services

    Assessing gross vs. net revenue presentation? Learn about the 11 indicators used in making your determination.

  • Video
    Discontinued operations

    12/18/14 | Assurance services

    Considering a disposal? Learn about the new guidance on discontinued operations.

  • Video
    Income taxes

    12/18/14 | Assurance services

    Income taxes continue to be challenging. Hear our perspectives on valuation allowance and indefinite reinvestment.

  • Video
    Repurchase features in stock based compensation

    12/18/14 | Assurance services

    Do you have repurchase features in your stock comp plan? Learn how puts and calls may impact liability presentation.

  • Video
    Balance sheet debt classification of debt instruments

    12/18/14 | Assurance services

    Considering reclassifying debt as non-current? Learn the ins & outs of balance sheet classification in our video.

  • Entertainment, media & communications: 2014 SEC comment letter trends

    12/18/14 | Entertainment & media

    Highlights of SEC comment letters issued to companies in the entertainment, media & communications sector.

  • Point of view
    Point of view: Public company disclosure model - Is a new approach needed?

    12/18/14 | Assurance services

    Enhancements to the SEC disclosure model calls for a balanced approach.

  • In depth
    In depth: 2014 year-end financial reporting considerations

    12/18/14 | Assurance services

    This publication provides reminders for companies as they navigate the year-end financial reporting process.

  • Technology IPO: 2014 SEC comment letter trends

    12/18/14 | Technology

    PwC’s technology sector publication Preparing for success: 2014 IPO SEC comment letter trends – Technology, provides a comprehensive analysis of recent SEC staff comments issued to technology companies filing their IPO registration statements.

  • Insights: PwC study on estimating stock compensation volatility

    12/16/14 | Human resource services

    Describes findings of a recent stock compensation volatility study and implications for developing valuation estimates.

  • Regulatory and standard-setting developments
    Regulatory and standard-setting developments - December 2014

    12/15/14 | Assurance services

    This document provides a summary of activities of the PCAOB, SEC, and FASB, and related international developments that are of interest to audit committees and companies.

  • Shale gas is boosting US manufacturing

    12/15/14 | Industrial products

    US shale gas development continues to mature rapidly. Its momentous growth is not only altering the country’s energy mix, and impacting global energy markets. It’s also giving US manufacturing a boost through significant cost savings and job creation, according to a PwC analysis.

  • PwC comment letter (FASB)
    PwC comments on FASB's proposal to simplify benefit plan measurement dates

    12/15/14 | Assurance services

    PwC supports the FASB’s decision to provide a practical expedient for the measurement date of defined benefit plans.

  • In brief
    In brief: Consolidation - FASB completes decision making

    12/15/14 | Assurance services

    The FASB has completed its decision making related to the consolidation project. The final standard is expected soon.

  • In depth
    2014 AICPA National Conference on Current SEC and PCAOB Developments

    12/15/14 | Assurance services

    Key themes of the 2014 AICPA Conference were disclosure effectiveness, comparability, and the need for simplification.

  • PwC comment letter (FASB)
    PwC comments on FASB's proposal to simplify debt issuance cost presentation

    12/11/14 | Assurance services

    PwC supports the FASB’s decision to simplify accounting for debt issue costs and agrees with the transition method.

  • Flashline
    Flashline - Week ending December 11, 2014

    12/11/14 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close — Fourth quarter 2014... Private company reporter: 2014 wrap-up — What to know for your financial statement close... PwC guide: Foreign currency — inaugural edition... and more

  • What's new on CFOdirect - Week of December 11, 2014

    12/11/14

    This edition includes: The quarter close, 2014 SEC comment letter trends, How to be a great CFO in the new growth economy, and more

  • Practical tip
    Practical tip: SEC filings considerations when a private company applies PCC standards

    12/11/14 | Assurance services

    This Practical tip explains presenting financial information of a private company applying PCC standards in SEC filings.

  • Webcast
    Technology industry executive webcast - December 15, 2014

    12/11/14 | Technology

    We invite you to watch a recording of our quarterly webcast designed to address technical accounting issues impacting technology companies. The presentation features discussions by the PwC Technology and National Office practitioners on topics such as AICPA/SEC conference highlights and Technology industry SEC comment letter trends.

  • Practical tip
    Practical tip: Accounting for discontinued operations subsequently retained

    12/11/14 | Assurance services

    This Practical tip discusses the accounting for discontinued operations subsequently retained by an entity.

  • PwC comment letter (ASB)
    PwC comments on the ASB's proposed integrated audit SAS

    12/11/14 | Assurance services

    PwC supports moving integrated audit guidance for nonpublic companies from the attestation standards into GAAS.

  • Business Recovery Services industry insights – Retail

    12/10/14 | Transaction services

    For many companies in the retail industry—a sector of the U.S. economy already facing significant uncertainty and growing distress—the holiday shopping season is causing anxiety.

  • Year-end employee benefits and compensation planning ideas

    12/10/14 | Human resource services

    Employers and employees must make decisions on certain employee benefits issues by December 31.

  • Webcast
    Understanding the impact of the Uniform Guidance webcast - December 18, 2014

    12/10/14 | Healthcare

    During this webcast, PwC professionals will discuss the OMB Cost, Administrative and Audit Circulars, now known as "the Uniform Guidance", affecting institutions of: higher education, hospitals, and other not-for-profit organizations. The discussion will cover Title 2 of the Code of Federal Regulations, Part 200 (2CFR, 200): Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

  • Cross-sector valuation: What entertainment, media & communications companies should consider when acquiring tech targets

    12/10/14 | Advisory services

    As entertainment, media & communications (EMC) companies continue transforming themselves through technology-focused acquisitions, unique valuation issues can challenge deal success.

  • Energy and Mining: 2014 SEC comment letter trends

    12/10/14 | Energy & mining

    This publication provides an analysis of SEC comment letters issued to registrants across the energy and mining value chain, including exploration and production, midstream, downstream, drillers, oilfield services, and integrated energy companies.

  • 2014 IPOs Raise Highest Proceeds Since 2000, According to PwC’s Deals Practice

    12/9/14 | Transaction services

    Throughout 2014, the U.S. IPO market put in its strongest performance since 2000, as a broad range of companies took advantage of strong equity markets and an accommodative financing environment to raise capital, according to IPO Watch, a quarterly survey by PwC US.

  • Are you prepared to protect your brand? Enhance your product recall process

    12/9/14 | Risk Assurance

    Recalls can have a devastating impact on the operations and brands of retail and consumer companies. But companies that manage the recall process effectively can transform a potential crisis into a business advantage.

  • Software measurement study

    12/9/14 | Technology

    The performance of software development teams is an area of high interest for Technology executives—especially with the increasing impact of software on the usability and functionality of high-tech products. PwC’s Software Measurement Study was designed to analyze the current state of measurement and practices in software development environments. The study compared measurement practices to industry leading practices to provide an assessment of software measurement.

  • Accounting guides
    Foreign currency – 2014 accounting and financial reporting guide

    12/8/14 | Assurance services

    Provides a framework and specific examples of how to account for foreign currency transactions and foreign operations.

  • Quarter close
    The quarter close — Fourth quarter 2014: Publication and new video perspectives

    12/8/14 | Assurance services

    This edition of The quarter close provides insight into the potential effect of the revenue standard on compensation plans, what to look for to identify embedded derivatives in new or modified debt agreements, a spotlight on the FASB’s newly unveiled guidance for applying pushdown accounting, an SEC focus on internal controls, and more.

  • Healthcare provider: 2014 SEC comment letter trends

    12/8/14 | Health Research Institute

    To help registrants gain insight into the SEC’s current areas of interest, PwC analyzed comments released by the SEC staff to domestic large accelerated, accelerated and non-accelerated registrants within the healthcare provider industry during the two year period ended August 31, 2014.

  • Video
    Regulatory update interview with Troy Paredes

    12/5/14 | Assurance services

    Get an insider view on the direction and discussions of the SEC with this interview of former commissioner Troy Paredes.

  • Video
    New consolidation standard - Financial services companies

    12/5/14 | Assurance services

    A new consolidation standard is imminent. Hear how it may impact financial services companies. PwC's Stephanie L. Stewart, Lee Vanderpool, and Craig Cooke discuss the proposal and potential implications.

  • Getting it right with growth: How to be a great CFO in the new growth economy

    12/5/14 | Advisory services

    For the past decade, companies have had to contend with a series of large- scale macroeconomic disruptions, along with pressures on costs and earnings. Now, as the global economy recovers from the recession and cost and short-term earnings are not the sole focus, companies can turn their attention to the top line again.

  • Video
    New consolidation standard

    12/5/14 | Assurance services

    A new consolidation standard is imminent. How will it impact you? Hear PwC's Stephanie L. Stewart, Lee Vanderpool, and Craig Cooke discuss the proposal and potential implications.

  • Private company reporter
    Private company reporter - 2014 wrap-up: What to know for your financial statement close

    12/5/14 | Assurance services

    We provide a “one-stop shop” for the standard setting that could affect your 2014 private company financial statements.

  • Video
    Comment letter trends

    12/5/14 | Assurance services

    Preparing your disclosures going into year end? Learn the current comment letter trends and themes coming from the SEC.

  • Video
    SEC Rule 3-09

    12/5/14 | Assurance services

    Don't get caught, by assessing the need for separate financial statements for significant equity method investees early.

  • Video
    Stock based compensation modifications

    12/5/14 | Assurance services

    Planning a termination, a spin-off, or other nonrecurring event? This may result in a modification of stock based comp.

  • In depth
    In depth: Pushdown accounting now optional

    12/5/14 | Assurance services

    New guidance issued by the FASB makes pushdown accounting optional for public and nonpublic companies effective now.

  • Flashline
    Flashline - Week ending December 4, 2014

    12/4/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Point of view: Audit committee evolution — 2014 and beyond... The quarter close: Common embedded derivatives... In the loop: Pushdown accounting — make the right choice for your company... and more

  • Point of view
    Point of view: Audit committee evolution - 2014 and beyond

    12/4/14 | Assurance services

    Find out how leading audit committees are evolving to meet the changing business and regulatory landscape.

  • Technology: 2014 SEC comment letter trends

    12/4/14 | Technology

    As year-end rapidly approaches, it is time once again to plan for your annual filing. PwC's technology industry publication, Stay informed, 2014 SEC comment letter trends, provides a comprehensive analysis of recent SEC staff comments to assist you in understanding some of the key trends that are relevant to companies in the technology sector.

  • Retail & Consumer: 2014 SEC comment letter trends

    12/4/14 | Retail & consumer

    This publication provides an analysis of SEC comment letters issued to registrants across the Retail and Consumer industry. Business challenges, changes, and opportunities, together with ongoing regulatory developments in the financial reporting environment, underscore the need for continued focus on high quality and transparent financial reporting. Understanding where the SEC staff focuses their review is an important consideration in the year-end reporting process.

  • Automotive: 2014 SEC comment letter trends

    12/4/14 | Automotive

    Take a closer look at the latest automotive SEC comment letters and trends to prepare your end of year financial reports and high quality annual reports. The information summarized in this report is based on comment letters issued to companies in the automotive sector and closed by the SEC between October 1, 2013 and September 30, 2014.

  • Tax accounting insights
    Share-based compensation: understanding the tax accounting

    12/4/14 | Tax accounting services

    In this insight we provide a refresher of the tax accounting guidance for share-based compensation under US GAAP and IFRS

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - November 2014

    12/3/14 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on the impact of the midterm elections on the boardroom and news about fee-shifting bylaws, proxy advisor 2015 policy updates, and the COSO survey on updating the ERM-integrated framework.

  • Video
    Common embedded derivatives

    12/3/14 | Assurance services

    Entering into new debt agreements? Learn how embedded derivatives may exist even with in a plain vanila debt contract.

  • PwC comment letter (FASB)
    PwC comments on FASB's proposed ASU, Technical Corrections & Improvements

    12/2/14 | Assurance services

    PwC generally agrees with the FASB’s proposed corrections to existing standards, but suggests certain improvements.

  • In the loop
    In the loop: Pushdown accounting: make the right choice for your company

    12/2/14 | Assurance services

    Pushdown accounting is now optional – which approach is best for your company and investors?

  • Practical tip
    Practical tip: Management’s internal control reporting for newly public companies

    12/1/14 | Assurance services

    This Practical tip provides guidance regarding Management’s internal control reporting requirements for newly public companies.

  • An ounce of prevention: Why financial institutions need automated testing

    11/26/14 | Financial Services Institute

    Need a reliable way to prevent costly—and potentially catastrophic—software errors? Try automating functional testing.

  • Flashline
    Flashline - Week ending November 25, 2014

    11/25/14 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close: Top 5 financial reporting reminders... Reminder: SEC comment letter trends webcasts — December 2 and 3... FASB meetings and project updates... and more

  • Cyber-attacks on the rise: Are private companies doing enough to protect themselves?

    11/25/14 | Private Company Services

    Growing Your Business is a PwC series discussing the opportunities and challenges private companies face, suggesting ways they can make the most of both.

  • Webcast
    PwC Deals Practice Initial Public Offerings: The Market, Non-GAAP Measures and Internal controls - January 21, 2015

    11/24/14 | Transaction services

    Today’s IPO environment requires companies to stay on top of the latest updates and market conditions. Many companies are looking to support growth strategies, take advantage of new opportunities and proactively manage their capital structures. Accessing the capital markets in the form of a public offering – either through equity, debt or a spin off – requires a great deal of planning and preparation.

  • Trendsetter Barometer™ Q3 2014 — Private companies report higher profitability and greater risk appetite as they head into year-end

    11/24/14 | Private Company Services

    In the quarter running up to the midterm election, private companies remained intent — if not bullish — on growth, felt good about the US economy, and signaled greater risk appetite. And decidedly more of them reported profitability increases than we’ve seen in quite some time. Even so, wage hikes and hiring remain modest at Trendsetter companies, and the world economy is giving them pause. Read our survey report to hear what else is on private companies' minds.

  • Video
    Top 5 financial reporting reminders 2014

    11/24/14 | Assurance services

    Preparing for the year end push? Hear our Top 5 accounting and reporting reminders going into year end.

  • Industrial Products: 2014 SEC comment letter trends

    11/24/14 | Industrial products

    SEC comment letter trends for Industrial Products companies is an analysis of SEC staff comments to help executives understand key trends that are relevant to companies in the following Industrial Products sectors: Aerospace & Defense; Business & Professional Services; Chemicals; Engineering & Construction; Forestry, Paper & Packaging; Industrial Manufacturing; Metals; and Transportation & Logistics.

  • Financial Services: 2014 SEC comment letter trends

    11/24/14 | Financial services

    This paper discusses the recent areas of focus and applicable accounting or reporting guidance in SEC staff’s comment letters issued over the past few years to registrants within the financial services industry and the identified trends of hot topic areas.

  • Flashline
    Flashline - Week ending November 20, 2014

    11/20/14 | Assurance services

    This week's PwC update on financial reporting developments includes: PwC's InPractice - Register now and join the discussion... Introducing our on-demand, CPE-eligible webcast library... Webcast: Private Company Services — 2014 Year-end accounting & reporting developments – December 8... and more

  • How to implement workplace flexibility at financial institutions

    11/20/14 | Financial Services Institute

    The demand for flexibility in the workplace is rising. Find out how to implement flexibility at your financial institution.

  • PwC comment letter (FASB)
    PwC comments on the FASB's Cloud computing arrangements proposal

    11/20/14 | Assurance services

    PwC supports the FASB’s proposal, the proposed transition method, and effective dates.

  • Webcast
    Pharmaceutical & Life Sciences Tax Hot Topics webcast: Legislative Update and Year End Accounting Update - December 10, 2014

    11/20/14 | Pharmaceuticals & life science

    Please join PwC for a complimentary Pharmaceutical and Life Sciences Tax Hot Topics webcast: Legislative Update and Year End Accounting Update on Wednesday, December 10, 2014 from 12:00pm - 1:00pm (US ET).

  • Webcast
    PwC's PDP Tax update on Real Estate Funds and Real Estate Investment Trusts (REITs) webcast - December 11, 2014

    11/20/14

    Please join PwC's Professional Development Program as they host a tax seminar instructed by a panel of PwC subject matter specialists. You'll gain an understanding of the most recent developments relating to current industry trends and tax developments with respect to Real Estate Funds and REITs.

  • Webcast
    Healthcare, Higher Education, and Nonprofit: Year end review and 2015 outlook with perspectives from the IRS webcast - December 17, 2014

    11/20/14 | Healthcare

    Please join PwC for a "Year End Review and 2015 Outlook with Perspectives from the IRS" as our tax specialists and IRS officials, Sunita Lough, Commissioner of Tax-Exempt and Government Entities, and Eric San Juan, Senior Technical Advisor to the Commissioner TE/GE, review the past year, discuss the IRS restructuring of the TE/GE Division, provide an outlook of potential future initiatives from the IRS, and highlight other issues impacting universities, healthcare providers, and other tax-exempt organizations.

  • Webcast
    Revenue recognition implications for software companies webcast - December 4, 2014

    11/20/14 | Technology

    As part of our webcast series on the new Revenue Recognition standard, we invite you to watch this webcast discussing the specific impacts the new standard will have on software companies. While the new standard will impact companies broadly, there are particular implications to software companies that deserve focus as companies plan for implementation.

  • If you hold a C-Suite title then PwC invites you to participate in our annual State of the Internal Audit Profession and Risk in Review Survey

    11/20/14 | Risk Assurance

    Over the years, thanks to the input of thousands of executives from a number of sectors and territories, we have gained significant insight into how organizations are addressing the evolving risk landscape. The findings are published in both PwC's State of the Internal Audit Profession Study and our Risk in Review Study.

  • Cure for the common culture: How to build a healthy risk culture

    11/19/14 | Financial Services Institute

    What does it take to build a sustainable risk-resistant culture? We surveyed global banking leaders to find out.

  • Webcast
    Q1 Current Accounting and Reporting Developments Webcast - March 18, 2015

    11/19/14 | Assurance services

    Our quarterly webcast is designed to keep you informed about emerging accounting, regulatory, and market developments impacting financial reporting. Register for our Q1 webcast on March 18, or watch our on-demand (CPE-eligible) webcast replays of previous quarters

  • PwC and Financial Executives Research Foundation (FERF) report: The New Revenue Recognition Standard: Are you Prepared for Change?

    11/18/14 | Assurance services

    In this survey report, PwC and FERF teamed up to gain an understanding of where companies are relative to implementing new revenue recognition standard. While many companies do not know what the implementation journey fully looks like yet in terms of implementation processes, costs, timing, contract reviews, IT and systems, operations, quantification and reporting, they understand they should start preparing now.

  • Research and Development (R&D) Funding Arrangements

    11/18/14 | Pharmaceuticals & life science

    This Pharmaceutical and Life Sciences Alert focuses on Research and Development (R&D) Funding Arrangements.

  • Powerful reporting

    11/18/14 | Power & utilities

    Power and utilities companies are often at the forefront of global sustainability and climate change issues, and are directly affected by the evolving expectations of the communities they serve. As populations become more urbanized and some jurisdictions begin to move towards more renewable energy sources, clear communication becomes even more important. Power and utilities companies need to tell a powerful story to support ongoing investment in their vital but often aging infrastructure.

  • Webcast
    Statutory Accounting Update - PDP Webcast Series – January 7, 2015

    11/17/14

    In this webcast recording, 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 Fall National Meeting (November 2014). The webcast also highlights the activities of some of the committees, task forces and working groups of the NAIC.