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  • Webcast
    Energy executive webcast series - Mid-year US Tax Legislative Update with the Honorable Dave Camp - July 15, 2015

    7/1/15 | Energy & mining

    Join The Honorable Dave Camp, PwC's Senior Policy Advisory and Former Chairman of the House Committee on Ways and Means, and Scott McCandless of PwC's Washington National Tax Practice, as they discuss the current tax state-of-play and the outlook for the second half of 2015 in the midst of all the change and challenges.

  • Webcast
    On-demand library of CPE-eligible webcasts

    6/30/15

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

  • What's new on CFOdirect - Week of June 30, 2015

    6/30/15

    This edition includes: Investments using NAV practical expedient removed from fair value hierarchy, Updates to VIE and Income tax accounting guides, Disclosure reform, and more

  • Financial instruments

    6/30/15

    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.

  • PwC comment letter (FASB)
    PwC comments on simplifying accounting for measurement period adjustments

    6/30/15 | Assurance services

    PwC supports the proposed simplification to the accounting for business combination measurement period adjustments.

  • Disclosure reform: What do investors think?

    6/30/15 | PwC Investor Resource Institute

    Are disclosure requirements causing an overflow of information? And are they keeping up with technology? What do investors think about disclosure reform?

  • Flashline
    Flashline - Week ending June 30, 2015

    6/30/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In brief: Financial and nonfinancial hedges: Significant changes to be exposed... In depth: Investments using NAV practical expedient removed from fair value hierarchy... FASB meeting... and more

  • Doing business in the United States - A guide to key tax issues

    6/30/15 | US tax services

    Global companies investing in the United States face unique opportunities and challenges. Doing business in the US reviews the key tax issues and provides insights to help investors navigate the US business environment.

  • PwC comment letter (FASB)
    PwC comments on proposed amendments to performance obligations and licensing in new revenue standard

    6/30/15 | Assurance services

    PwC supports the boards’ efforts to clarify the guidance on identifying performance obligations and licensing.

  • In brief
    In brief: Financial and nonfinancial hedges: Significant changes to be exposed

    6/30/15 | Assurance services

    PwC discusses sweeping changes to be proposed to hedge accounting guidance (ASC 815).

  • Income tax

    6/29/15

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

  • Meeting
    Private Company Council Meeting

    6/29/15

    Meeting of the FASB's Private Company Council (PCC) - July 21, 2015.

  • Meeting
    FASB Board Meeting

    6/29/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on July 9, 2015.

  • Meeting
    GASB Board Meeting

    6/29/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on July 22-23, 2015.

  • Meeting
    IASB Board Meeting

    6/29/15

    Meeting of the board of the International Accounting Standards Board (IASB), July 20-24, 2015.

  • Meeting
    FASB Board Meeting

    6/29/15

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

  • Meeting
    IFRS Interpretations Committee Meeting

    6/29/15

    Meeting of the IFRS Interpretations Committee - July 14, 2015.

  • Meeting
    FASB Board Meeting

    6/29/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on July 29, 2015.

  • Meeting
    FASB Board Meeting

    6/29/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on July 24, 2015.

  • In depth
    In depth: Investments using NAV practical expedient removed from fair value hierarchy

    6/29/15 | Assurance services

    Entities no longer need to include investments valued using NAV as a practical expedient in the fair value hierarchy.

  • Accounting guides
    Guide to Accounting for Variable Interest Entities - 2013 second edition (updated June 2015)

    6/29/15 | Assurance services

    Our VIE guide, updated June 2015, brings together all of the relevant PwC guidance on the accounting for variable interest entities under US GAAP; provides an overall framework for the application of the VIE model; highlights key questions and answers; and offers our perspectives, based on our analysis of the guidance and experience in applying it.

  • Meeting
    GASB Board Meeting

    6/29/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on August 3, 2015.

  • Accounting guides
    Guide to Accounting for Income Taxes - 2013 second edition (updated June 2015)

    6/29/15 | Assurance services

    The overall accounting model for income taxes has been in place for many years, yet the accounting for income taxes (ASC 740) continues to pose many challenges for preparers, users, and auditors. This PwC guide is intended to clarify the fundamental requirements involved in the accounting for income taxes and to highlight key points that should be considered before and after transactions are undertaken.

  • Meeting
    IESBA Meeting

    6/29/15

    Meeting of IFAC's International Ethics Standards Board for Accountants (IESBA) - June 29-July 1, 2015.

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

    6/25/15

    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.

  • What's new on CFOdirect - Week of June 25, 2015

    6/25/15

    This edition includes: Flashline, Point of view on private companies, Treatment of costs related to revolving debt arrangements, Quarterly tax accounting webcast, and more

  • Rx Marketplace Quarterly, Issue 6

    6/25/15 | 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.

  • Securities and Exchange Commission (SEC) - latest developments

    6/25/15

    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.

  • Flashline
    Flashline - Week ending June 25, 2015

    6/25/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Representing private companies at the FASB – The next phase for the PCC... The quarter close - Directors edition... and more

  • Point of view
    Point of view: Representing private companies at the FASB - The next phase for the PCC

    6/25/15 | Assurance services

    The Private Company Council's standard setting has added value. Advising ongoing FASB projects should be its next focus.

  • In transition
    In transition: FASB and IASB agree to clarify principal versus agent guidance

    6/24/15 | Assurance services

    FASB and IASB tentatively agreed to make similar amendments to the principal vs. agent guidance in the revenue standard.

  • Corporate Governance Series
    Achieving excellence: Dealing with investigations (Audit Committee Excellence Series)

    6/24/15 | Center for Board Governance

    This edition addresses key considerations related to the committee’s role in investigations. It addresses how adequate preparation can make a big difference, including capturing allegations; lining-up the right external advisors; and potentially developing relationships with certain regulators. It also discusses making decisions when an allegation surfaces, performing an investigation, and responding after an investigation.

  • Tax accounting insights
    SEC proposes rules on pay versus performance disclosures

    6/24/15 | Human resource services

    SEC proposal requires many US registrants to disclose relationship between executive pay and financial performance.

  • Tax accounting insights
    FASB proposes changes to stock compensation accounting

    6/24/15 | Human resource services

    FASB released proposed changes to improve accounting for stock compensation that if finalized will have a major impact.

  • Governmental Accounting Standards Board (GASB)

    6/23/15

    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.

  • Meeting
    FASB/IASB Revenue Recognition Transition Resource Group Meeting

    6/22/15

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

  • Corporate Governance Series
    The quarter close: Directors edition Q2 2015

    6/22/15 | Center for Board Governance

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

  • EITF observer
    EITF observer - PwC's synopsis of the June 18th EITF meeting

    6/22/15 | Assurance services

    The EITF met on June 18, 2015 to discuss five issues. PwC's EITF observer provides you an insightful summary of decisions reached and the changes affecting GAAP.

  • Webcast
    PwC's quarterly tax accounting webcast - July 7, 2015

    6/19/15 | US tax services

    PwC invites you to join our webcast featuring a panel of our Tax Accounting Services specialists for our quarterly discussion of relevant tax accounting matters.

  • In brief
    In brief: SEC weighs in on treatment of costs related to revolving debt arrangements

    6/19/15 | Assurance services

    SEC staff expresses views on the treatment of debt issuance costs associated with revolving debt arrangements.

  • CFOs on the Move: Week ending June 12, 2015

    6/19/15

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

  • What's new on CFOdirect - Week of June 18, 2015

    6/18/15

    This edition includes: Flashline, The quarter close, FASB disclosure guidance for insurer claim liabilities, Regulatory and standard-setting developments, and more

  • Webcast
    ProxyPulse webcast: Proxy season update - July 14, 2015

    6/18/15 | Center for Board Governance

    PwC's Center for Board Governance invites you to attend a special ProxyPulse webcast, presented in conjunction with Broadridge, analyzing proxy voting data. The webcast will cover recent trends regarding share ownership composition, voting rates, director elections, say-on-pay, and proxy access.

  • Flashline
    Flashline - Week ending June 18, 2015

    6/18/15 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close – Second quarter 2015... Regulatory and standard setting developments - June 2015... In depth: FASB issues enhanced disclosure guidance for insurer claim liabilities... and more

  • In depth
    In depth: FASB issues enhanced disclosure guidance for insurer claim liabilities

    6/18/15 | Assurance services

    Enhanced insurance contract disclosures may create new and different reporting of claim data for insurers.

  • Meeting
    ASB Meeting

    6/16/15

    Meeting of the AICPA's Auditing Standards Board (ASB) on October 13-15, 2015.

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

    6/16/15

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

  • Financial Accounting Standards Board (FASB) - latest developments

    6/16/15

    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.

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

    6/15/15 | Assurance services

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

  • Video
    Mergers & acquisition activity and related accounting

    6/15/15 | Assurance services

    Are you considering an acquisition? Hear PwC's Brian Ness and Sara DeSmith discuss contingent consideration, continuing involvement and other accounting aspects in the mergers and acquisition space.

  • Video
    Foreign currency volatility

    6/15/15 | Assurance services

    Foreign currency volatility is impacting companies across all industries. PwC’s Valerie Wieman and John Horan discuss the driving forces, risk management hedging strategies, and disclosure considerations.

  • Meeting
    FinREC Meeting

    6/15/15

    Meeting of the AICPA's Financial Reporting Executive Committee (FinREC) on July 7-8, 2015.

  • Meeting
    ASB Meeting

    6/15/15

    Meeting of the AICPA's Auditing Standards Board (ASB) on July 21-23, 2015.

  • Webcast
    Anti-Fraud Collaboration Webcast: Deterring Financial Fraud: What Else Can Be Done?

    6/15/15

    Webcast on fraud lessons learned from recent SEC enforcement proceedings on July 16, 2015.

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

    6/15/15 | Assurance services

    This edition features recent FASB and regulatory developments, as well as US GAAP accounting hot topics.

  • Retail & Consumer Insights: 2015 Financial Benchmarking

    6/15/15 | Retail & consumer

    This edition of PwC’s Retail and Consumer Insights series focuses on the financial performance of consumer packaged goods (CPG) companies in 2014. In this report, we discuss how the economy impacted retailers and CPG manufacturers, and provide detailed financial benchmark analyses.

  • Fuel price volatility: How are airlines responding to the challenge?

    6/12/15 | Transaction services

    In the wake of an extended period of financial challenges, airlines stand to gain significant benefits from unexpected periods of reduced fuel prices, which in the short term have resulted in increased profits. How are airlines responding? And what are the long-term implications?

  • Tailwinds 2015: Managing the challenges of rapid airline industry growth

    6/12/15 | Transportation and logistics

    Analyze key metrics in the global airline industry and forward-looking perspectives on emerging industry trends. Our latest report also considers how airlines are managing growth in the rapidly expanding aviation industry.

  • What's new on CFOdirect - Week of June 11, 2015

    6/11/15

    This edition includes: Flashline, Fair value, Share-based payment accounting, IFRS news, and more

  • Video
    Earnings per share: the impact of restricted stock

    6/11/15 | Assurance services

    Do you have restricted stock in your compensation plan? Hear PwC's Brian Ness discuss factors to consider when accounting for restricted stock in the earnings per share calculation.

  • Flashline
    Flashline - Week ending June 11, 2015

    6/11/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Fair value - The audit committee's role... Accounting blog: Disclosing disposals - The challenges of subjective judgments... and more

  • Private company reporter
    Private company reporter: FASB proposes to simplify share-based payment accounting for private companies

    6/11/15 | Assurance services

    The FASB’s proposed simplifications to share-based payment accounting includes topics specific to nonpublic companies.

  • Webcast
    Medical Cost Trend: Behind the Numbers 2016 webcast - July 1, 2015

    6/11/15 | Health Research Institute

    You are invited to join PwC for a complimentary webcast, Medical Cost Trend: Behind the Numbers 2016, in which we'll present findings from the PwC Health Research Institute report on major trends in healthcare spending.

  • Point of view
    Point of view: Fair value: The audit committee's role

    6/10/15 | Assurance services

    PwC discusses audit committee oversight of fair value measurement, a subjective estimate that may increase financial reporting risk.

  • Fair value measurement

    6/10/15

    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.

  • M&A snapshot
    Companies in distress - Tax planning and accounting considerations (M&A snapshot)

    6/10/15 | Assurance services

    Tax planning and accounting considerations for companies in bankrtupcy and those emerging from bankruptcy.

  • Automotive industry valuation insights

    6/10/15 | Transaction services

    See highlights from PwC's Transaction Services valuation summary for the Automotive industry, which include trends in market multiples, related transaction, and transaction benchmarking analysis summarizing the average allocation of intangible assets and goodwill observed.

  • In brief
    In brief: FASB proposes to simplify the accounting for share-based payments

    6/9/15 | Assurance services

    The FASB’s proposed simplifications to the accounting for share-based payments could have far-reaching impact.

  • Webcast
    Understanding the New Consolidation Standard for Real Estate webcast - July 7, 2015

    6/9/15 | Asset management

    This webcast will discuss how the real estate industry may be impacted by the recently issued ASU 2015-02, Consolidation – Amendments to the Consolidation Analysis. Speakers will provide an overview of common structures found in the real estate industry and discuss how the amendments will impact those structures.

  • Medical Cost Trend: Behind the Numbers 2016

    6/9/15 | Health Research Institute

    Spending growth in the $2.9 trillion US health economy is expected to slow in 2016 as compared to 2015, but it will still outpace overall economic inflation. Stock prices, earnings reports and the customer base have increased and that means the industry is financially healthy. Affordable healthcare, however, remains out-of-reach for many consumers.

  • PwC comment letter (FASB)
    PwC comments on the FASB's bifurcated embedded derivatives exposure draft

    6/8/15 | Assurance services

    PwC does not support the proposal due to both conceptual and practical reservations regarding its requirements.

  • MoneyTree™ Life Sciences Report: Quarterly Q1 2015

    6/8/15 | Pharmaceuticals & life science

    US capital funding for the Life Sciences sector, which includes biotechnology and medical devices, increased 34% in value and 4% in volume during the first quarter of 2015. Venture capitalists invested $2.2 billion in 193 life sciences deals in first quarter 2015, compared with $1.6 billion in 186 deals during the same quarter of 2014. Also, significant to note, Biotech investment during the quarter was the strongest first quarter for biotech since the start of the MoneyTree data series in 1995.

  • IFRS news
    IFRS news - June 2015

    6/8/15 | Assurance services

    This issue of IFRS news looks at (1) IASB issues exposure draft Conceptual Framework exposure draft, (2) segment disclosures: results of IFRS 8 Post-Implementation Review project, (3) IFRS 9 Disclosures, (4) IFRS 15 clarifications, (5) disclosure initiative, (6) FICE research project, and (7) NIFRICs by numbers: IAS 1.

  • State-owned enterprises: Catalysts for public value creation?

    6/8/15 | Public Sector Research Centre

    This report addresses the key questions which we believe are essential for a robust discussion around the active ownership and management of state-owned enterprises.

  • Corporate Governance Series
    Achieving excellence: Role, composition, and performance (Audit Committee Excellence Series)

    6/5/15 | Center for Board Governance

    This edition explains why a properly defined role, the right composition, and self-assessments are critical to audit committees. The publication specifically addresses the current challenge facing audit committees to evaluate whether the scope of their responsibilities is workable, desirable attributes for committee membership and best practices for committee evaluations.

  • In depth: Revenue standard is final – A comprehensive look at the new model (Mining industry supplement)

    6/5/15 | Assurance services

    The FASB and IASB have issued their long-awaited converged standard on revenue recognition. How will you be affected? This industry-specific supplement to our In depth publication highlights some of the areas that could create the most significant challenges for mining entities as they transition to the new revenue standard.

  • What's new on CFOdirect - Week of June 4, 2015

    6/4/15

    This edition includes: Flashline, BoardroomDirect, Benchmark yourself against risk leaders, and more

  • Center for Audit Quality (CAQ)

    6/4/15

    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.

  • Flashline
    Flashline - Week ending June 4, 2015

    6/4/15 | Assurance services

    This week's PwC update on financial reporting developments includes: BoardroomDirect: May 2015 edition... Highlights of PwC communications issued in May... and more

  • In brief
    In brief: PCAOB issues staff consultation paper seeking comment on the auditor using the work of specialists

    6/3/15 | Assurance services

    PCAOB staff evaluating whether to improve the auditing standards related to the auditor using the work of specialists.

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

    6/2/15 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on how boards and management can address the strategic development and execution gap. It includes insight from Strategy& CEO Cesare Mainardi, who discusses the capabilities-driven strategy approach that can help companies get out of the “firefighting” mode some have been stuck in as they deal with crises. The article also includes a link to Strategy&’s surveys and PwC’s 2014 Annual Corporate Directors Survey.

  • US Real Estate Insights: Spring 2015

    6/2/15 | Real estate

    This issue features an article that expands on the trend of US investors deploying capital in foreign markets, as well as the effect of changing demographics on the real estate investing landscape. In “Real Estate: Building the future of Africa,” Ilse French discusses how certain demographic, economic, and political trends in Africa may impact opportunities for real estate investors.

  • International Accounting Standards Board (IASB) - latest developments

    6/2/15

    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).

  • Webcast
    Board composition: Are we doing the right things to keep out of the crosshairs webcast - June 15, 2015

    6/2/15 | PwC Investor Resource Institute

    During this webcast, we'll discuss critical issues of board composition and discuss how boards can address investor governance concerns including independent director industry expertise and other director skill sets, diversity, board evaluations, tenure and refreshment.

  • No agent left behind: How insurers can rally support for tech upgrades

    6/2/15 | Financial Services Institute

    Insurers are upgrading their technology to support more complex products, lower operating costs, and get closer to their customers. But they can do more harm than good when they make changes that alienate their independent agents. We’ve identified five steps that can help insurers engage agents early and create a transition plan that meets agents’ needs—converting these important stakeholders into enthusiastic advocates.

  • 10Minutes
    10Minutes on making big decisions

    6/2/15 | Advisory services

    When it comes to making your most important business decisions, there are a plethora of factors to consider. Many company leaders probably rely on gut instinct to guide them—what we think of as the ‘art’ of strategic decision making. But what about the ‘science’ side of the equation, data and analytics? We believe superior decision making—done with confidence, clarity, and agility—is only possible through a new combination of art and science.

  • Not a game of chance: The case for stronger collateral management

    6/2/15 | Financial Services Institute

    Everyone in the capital markets these days is rethinking collateral management. The sell side, the buy side, market utilities, and regulators all want to make the most of it as they strive to reduce risk and boost liquidity. The rewards are significant, but so are the costs and risks. Financial institutions need a strategic approach that optimizes capital, integrates operations, and is enabled by straight-through processing technologies.

  • Enabling performance through advanced monitoring and testing activities - An outsourced managed monitoring and testing solution

    6/2/15 | Risk Assurance

    Companies today need speed, agility, and adaptability to keep up with rapidly changing technologies, evolving customer needs, increasingly globalized businesses, intensifying regulatory pressures and fast-shifting business models. Continuous monitoring and testing is designed to give management day-to-day assurance into the company’s controls and compliance environment. Learn more about the benefits of pursuing an advanced managed monitoring and testing solution in PwC’s report.

  • US Entertainment Media and Communications deal insights: First quarter 2015

    6/1/15 | Entertainment & media

    Overall deal value started strong in Q1 '15 despite volume at its lowest point in two years. Although it may be too soon to tell which direction deal volumes will trend in the remainder of 2015, we remain optimistic and expect M&A will continue to be robust for the sector. And with the abandonment of one transformative Cable deal, rumors are swirling about potential deal partners. In this issue, PwC provides a summary of first quarter 2015 deal activity, megadeal activity and an outlook for key sectors.

  • Webcast
    Energy executive webcast series - Valuations and Impairments in the Energy Sector - June 24, 2015

    5/29/15 | Energy & mining

    This webcast will discuss valuation and impairment trends in the energy sector, including key assumptions, inputs and other considerations used by many energy companies in assessing long-lived assets for impairment.

  • Webcast
    PwC’s 2015 State of Compliance Survey - Webcast replay

    5/29/15 | Risk Assurance

    In this webcast, we discuss the 5 key themes of this year's 2015 State of Compliance survey report, Moving beyond the baseline: Leveraging compliance to gain competitive advantage. Insights focus on the current challenges that chief compliance officers and chief ethics and compliance officers (collectively, CCOs) face and how they can expand their roles to become partners to the business, contributing actively to the organization’s strategy and direction.

  • Outside the box, inside the lines: Leveraging ethics and compliance to boost tech sector innovation and growth

    5/29/15 | Risk Assurance

    In a time of heightened risk and increased scrutiny over regulatory compliance, a dedicated Ethics and Compliance function can be an asset to tech companies, while supporting their strategic agendas. By empowering an Ethics and Compliance function, and a proactive approach, technology companies can promote collaboration and integration, boost process efficiency, reduce gaps and redundancies, and proactively deal with the compliance implications inherent in new products, new geographies, and other business changes.

  • What's new on CFOdirect - Week of May 28, 2015

    5/28/15

    This edition includes: Flashline, FEI Revenue recognition conference, Trends in people analytics, and more

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

    5/28/15

    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.

  • Technology Megatrends: Seven strategies for managing the unique challenges of large technology acquisitions

    5/28/15 | strategy+business

    Corporate leaders experienced in mergers and acquisitions are well aware of the risks that come with transactions of all sizes. Many have honed deal-related processes and playbooks that serve them well when executing relatively small to midsized deals. However, we have observed that megadeals in the technology sector pose a unique set of challenges. They thus create barriers to success that are often unfamiliar even to executives with significant acquisition and integration experience.

  • Flashline
    Flashline - Week ending May 28, 2015

    5/28/15 | Assurance services

    This week's PwC update on financial reporting developments includes: PwC comments on deferral of the effective date of the new revenue standard... IASB proposes enhancements to the conceptual framework for financial reporting... and more

  • Meeting
    IPSASB Meeting

    5/28/15

    Meeting of IFAC's International Public Sector Accounting Standards Board (IPSASB) - June 23-26, 2015.

  • Meeting
    GASB Board Meeting

    5/27/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on June 2-4, 2015.

  • Meeting
    EITF Meeting

    5/27/15

    Meeting of the FASB's Emerging Issues Task Force (EITF) on June 18, 2015.

  • Meeting
    IFRS Foundation Trustees Meeting

    5/27/15

    IFRS Foundation Trustees Meeting - June 18-19, 2015.

  • Meeting
    FASB Board Meeting

    5/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on June 16, 2015.

  • Meeting
    IASB Board Meeting

    5/27/15

    Meeting of the board of the International Accounting Standards Board (IASB), June 22-26, 2015.

  • Meeting
    IFRS Advisory Council Meeting

    5/27/15

    Meeting of the IFRS Advisory Council - June 9-10, 2015.

  • Meeting
    SEC Advisory Committee on Small and Emerging Companies Meeting

    5/27/15

    Meeting of the SEC Advisory Committee on Small and Emerging Companies on June 3, 2015.

  • Meeting
    FASB Board Meeting

    5/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on June 24, 2015.

  • Meeting
    FASB Board Meeting

    5/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on June 10, 2015.

  • Meeting
    FASB/FEI Meeting

    5/27/15

    Meeting of the Financial Accounting Standards Board (FASB) and the Financial Executives International (FEI), Committee on Corporate Reporting on June 4, 2015.

  • Meeting
    GASAC Meeting

    5/27/15

    Meeting of the GASB's Governmental Accounting Standards Advisory Council (GASAC) on July 20-21, 2015.

  • Valuation multiples and purchase allocation trends

    5/27/15 | Transaction services

    What are the latest comparable statistics for mergers and acquisitions and active trades in the financial services industry? Check out PwC's quarterly valuation summaries for the Banking, Insurance and Asset Management sectors. Insights include: trends in market multiples, related transactions, and transaction benchmarking analysis.

  • Webcast
    The Latest in Compensation and Benefits Accounting - Emerging Topics in Stock-based Compensation webcast - June 18, 2015

    5/27/15 | Human resource services

    The accounting and reporting guidance around benefits and compensation continues to evolve. In an effort to keep you apprised of the on-going changes and updates, we are pleased to invite you to join us for our quarterly webcast series, designed for corporate financial reporting and HR executives.

  • PwC comment letter (FASB)
    PwC comments on deferral of the effective date of the new revenue standard

    5/27/15 | Assurance services

    PwC supports the proposed one-year deferral of effective date and the option to early adopt the new revenue standard.

  • Webcast
    Technology industry executive series - Webcast replay

    5/27/15 | Technology

    We invite you to watch a replay of our recorded quarterly webcast designed to address technical accounting issues impacting technology companies. In this webcast, PwC Technology and National Office practitioners discuss revenue recognition, stock compensation hot topics and spin-off / carve out hot topics.

  • Meeting
    PCAOB Forum for Auditors of Broker-Dealers

    5/27/15

    The PCAOB will host a Forum for Auditors of Broker-Dealers on June 3, 2015.

  • Meeting
    GASB Board Meeting

    5/27/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on June 22, 2015.

  • Conference
    FEI conference - Revenue Recognition: Focus on Implementation

    5/26/15

    Join Dusty Stallings, Partner in PwC's Capital Markets & Accounting Advisory Services practice, along with a panel of revenue specialists for a candid conversation on June 26, 2015, regarding recent updates and how your company should be preparing for the transition.

  • Insurance contracts

    5/22/15

    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.

  • US Technology deals insights - Q1 2015 update

    5/22/15 | Transaction services

    The first quarter maintained the momentum seen over the past several years, albeit a decline from the peaks witnessed at the end of 2014. With a clear return toward the middle market, deal volumes were prominent but megadeals were scarce, resulting in a noticeable decline in total value.

  • In brief
    In brief: FASB issues enhancements to disclosure requirements for insurers

    5/22/15 | Assurance services

    The short-duration insurance contract disclosures may create new and different reporting of claim data for insurers.

  • What's new on CFOdirect - Week of May 21, 2015

    5/21/15

    This edition includes: Flashline, Equity method accounting video, Revenue recognition health care services supplement, and more

  • In depth: Revenue standard is final – A comprehensive look at the new model (Health care services industry supplement)

    5/21/15 | Assurance services

    The FASB and IASB have issued their long-awaited converged standard on revenue recognition. How will you be affected? This industry-specific supplement to our In depth publication highlights some of the areas that could create the most significant challenges for health care services entities as they transition to the new revenue standard.

  • Meeting
    IAASB Meeting

    5/21/15

    Meeting of IFAC's International Auditing and Assurance Standards Board (IAASB) - June 15-19, 2015.

  • Flashline
    Flashline - Week ending May 21, 2015

    5/21/15 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close: Equity method accounting — assessing significant influence... Health care services industry supplement on new revenue recognition standard... and more

  • Meeting
    FASAC Meeting

    5/20/15

    Meeting of the FASB's Financial Accounting Standards Advisory Council (FASAC) - June 11, 2015.

  • FASB eases benefit plan measurement date rules

    5/20/15 | Human resource services

    FASB recently made amendments to retirement benefit accounting guidance to provide a practical expedient for employers when determining the benefit plan measurement date under ASC 715 in certain circumstances.

  • IASB/FASB Insurance Contracts Project - Meeting summaries

    5/20/15 | 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.

  • Asset managers: The SEC’s road ahead

    5/20/15 | Financial services regulatory practice

    Upcoming rules will address reporting, liquidity, and stress testing.

  • Trends in People Analytics - With excerpts from the 2015 PwC Saratoga Benchmarks

    5/19/15 | Human resource services

    PwC’s Trends in People Analytics report highlights our recently published 2015 PwC Saratoga US benchmark data, as well as the implications for people analytics functions and key trends for consideration.

  • Video
    Equity method accounting: assessing significant influence

    5/19/15 | Assurance services

    Do you have an equity method investee? Hear PwC's Brad Jansen share his insights on how to assess significant influence in the equity method of accounting.

  • Webcast
    Navigating through distress and bankruptcy - Webcast replay

    5/19/15 | Assurance services

    In this webcast, turnaround and bankruptcy professionals from PwC's National Office and the Deals practices will discuss key considerations for companies in distress, including executing a successful turnaround, the bankruptcy filing and reporting process, and emerging from bankruptcy.

  • Significant others: How financial firms can manage third party risk

    5/18/15 | Financial Services Institute

    Are third parties worth the risk for financial institutions? It’s a multibillion-dollar question when every week, yet another business interruption, data breach, or compliance failure seems to surface in the news. We believe the answer is “yes”—provided a firm takes the right approach to risk management. Ultimately, a robust third party risk management program may even make using third parties less risky than keeping those functions in-house.

  • Energy Deals: First-quarter 2015 oil and gas industry mergers and acquisitions analysis

    5/18/15 | Energy & mining

    U.S. Oil & Gas deal activity stalled in the first quarter of 2015, due to a low oil price environment. Meanwhile, corporate deals surpassed asset transactions for the first time in five years.

  • US Health Services Deals Insights - Q1 2015 update

    5/18/15 | Transaction services

    The year is off to a rapid start with deal volume and disclosed value up 19% and 92%, respectively, in Q1 2015 compared to the first quarter of 2014. The most notable sectors were Managed Care, Behavioral Health and Rehabilitation, Physician Practice, and Private Equity while Home Health, Hospitals, and Labs, MRI, & Dialysis lagged behind.

  • Money matters: Billing and payment for a New Health Economy

    5/18/15 | Health Research Institute

    The nation’s healthcare payment system is an artifact of an earlier age, focusing for decades on perfecting business-to-business functions. American consumers were patients, not purchasers.This is changing rapidly as individuals shoulder more of the cost of their own care. The healthcare billing and payment model must change as consumers demand systems that reflect the mobile, one-click reality of their lives.

  • Webcast
    Money matters: Billing and payment for a New Health Economy - Webcast replay

    5/15/15 | Health Research Institute

    In this webcast, we discuss the key findings from a new report on the future of healthcare payment and billing by PwC's Health Research Institute. To create a roadmap for a new consumer healthcare payments system, HRI commissioned a survey of 1,000 US adults and analyzed commercial claims from 34 million Americans in the Truven Health MarketScan® 2012 commercial claims database.

  • What's new on CFOdirect - Week of May 14, 2015

    5/14/15

    This edition includes: Flashline, IFRS news, Upcoming webcasts on foreign currency, private company accounting challenges, cybersecurity and privacy, and more

  • Webcast
    The Privacy Enforcement Storm - Webcast replay

    5/14/15 | Risk Assurance

    An unprecedented wave of privacy fines, penalties, and settlements has thrust data privacy onto the agenda of corporate boards across all sectors and regions. In this recorded webcast, PwC presenters summarize the discussions occurring among corporate boards and executive teams and forecast enforcement trends for the coming year.

  • Flashline
    Flashline - Week ending May 14, 2015

    5/14/15 | Assurance services

    This week's PwC update on financial reporting developments includes: FASB proposes first set of amendments to the new revenue standard... Private company services webcast... IFRS news - May 2015... and more

  • In brief
    In brief: FASB proposes its first set of amendments to the new revenue standard

    5/13/15 | Assurance services

    The FASB has proposed amendments to the performance obligation and licenses guidance in the new revenue recognition standard.

  • Business combinations accounting

    5/13/15

    The accounting for business combinations (ASC 805), discontinued operations, divestitures, intangible assets, 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.

  • Less is more: Leaner, integrated IT platforms for the new capital markets arena

    5/13/15 | Financial Services Institute

    Most sell-side financial institutions have sacrificed a coherent IT architecture in favor of speed to market. However, can a firm justify a growing web of applications, tangled in expensive interfaces, now that it’s easier to untangle the mess? In this report, we identify leading application features that can help firms shift to simpler, more integrated IT platforms. We analyze these features across critical functional areas and show how IT executives can make the business case for change.

  • Webcast
    Tax function of the future webcast - Webcast replay

    5/12/15 | US tax services

    Today's tax functions are facing pressure to stay compliant, provide global transparency and manage risk, leaving little time for tax to focus on strategic planning. Rewatch this recorded webcast, in which PwC Tax leaders discuss the vision for future tax functions in regard to regulation, risk, data, technology, process and people.

  • IFRS news
    IFRS news - May 2015

    5/12/15 | Assurance services

    This issue of IFRS news looks at (1) IASB propose to defer effective date of IFRS 15, (2) IASB research project gains steam, (3) Disclosure initiative, (4) Annual improvements, (5) Fair value of quoted instruments, and (4) Q&As: ‘Z’ is Zoos and IAS 41.

  • International Federation of Accountants (IFAC)

    5/11/15

    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.

  • Webcast
    Private Company Services webcast series: Accounting challenges - acquisitions, dispositions, refinancings and more - Webcast replay

    5/11/15 | Assurance services

    This PwC National Professional Services Group webcast recording discusses key considerations related to private company accounting for acquisitions, dispositions and debt transactions, focusing on the areas of accounting that are often challenging to pin down.

  • 10Minutes
    10Minutes on the OECD's BEPS project

    5/11/15 | Washington national tax services (WNTS)

    The OECD’s base erosion and profit shifting (BEPS) project is likely to spur the most significant changes to the taxation of international business in nearly 30 years. Multinational companies may see an increased tax burden around the world, and there’s a strong likelihood that rule changes will affect the optimal structure for your global operations. Over the next several years, BEPS-related law changes likely will cause your company to see upward pressure on effective tax rates and cash tax outlays. While the OECD BEPS project will be finalizing recommendations through December 2015, some countries have already begun implementing changes to their tax systems. Companies will need to begin assessing the impact on business operations now.

  • Forging ahead: First-quarter 2015 metals industry mergers and acquisitions analysis

    5/8/15 | Metals

    Deals worth more than $1 billion drive first quarter M&A activity in the metals industry.

  • Intersections: First-quarter 2015 transportation & logistics industry mergers and acquisitions analysis

    5/8/15 | Transportation and logistics

    Deal activity in the transportation and logistics industry had mixed results in the first quarter of 2015, as overall volume declined sequentially but deal value increased.

  • Mission control: First-quarter 2015 aerospace and defense industry mergers and acquisitions analysis

    5/8/15 | Aerospace & defense

    M&A activity in the aerospace and defense sector is off to a strong start in 2015 with deal value increasing on both a quarter-over-quarter and annual basis. The largest A&D deal since sequestration was recorded in Q1.

  • Chemical compounds: First-quarter 2015 chemical industry mergers and acquisitions analysis

    5/8/15 | Industrial products

    M&A activity in the chemicals industry remained steady in the first quarter of 2015 compared to the same period last year.

  • Strategic Assets: Responsive and Efficient Utility Logistics Operations

    5/8/15 | Power & utilities

    Looking at the “heart” of supply chain can help organizations plug-into a responsive and efficient utility logistics operation.

  • Audit Readiness Essentials: An Insider's Answers to Your Most Commonly Asked Questions

    5/8/15 | Advisory services

    The enactment of the Chief Financial Officer’s Act (CFO Act) of 1990 and the Government Management Reform Act (GMRA) in 1994 opened a new era of financial management in the Federal government. These two laws meant that Federal Executive Agencies were required by law to prepare financial statements and have them audited by independent auditors. PwC has provided extensive internal control assessments and CFO Audit Act implementation support for two decades. We have served a number of Federal Executive Agencies by helping them succeeded with audit readiness efforts and achieve a sustainable audit opinion.

  • Chapter 11: Applications and Advantages in European High Yield Restructurings

    5/8/15 | Transaction services

    The European high-yield debt market has seen tremendous growth since the 2008 financial crisis. Prior to 2008, most European issuers with non-investment grade credit ratings obtained financing privately from banks rather than issue debt on public markets. That pattern has changed dramatically, however. More stringent capital requirements under Basel III have prompted European banks to reduce their corporate lending, forcing many lower-rated companies to borrow on public markets for the first time

  • An objective look at high-frequency trading

    5/8/15 | PwC Investor Resource Institute

    Today’s trading is complex and frequently involves little human intervention. Five years after the "Flash Crash," do you know how high frequency trading and dark pools work? Our new report separates fact from fiction.

  • In depth: Revenue standard is final – A comprehensive look at the new model (Power and Utilities industry supplement)

    5/8/15 | Assurance services

    The FASB and IASB have issued their long-awaited converged standard on revenue recognition. How will you be affected? This industry-specific supplement to our In depth publication highlights some of the areas that could create the most significant challenges for power and utilities entities as they transition to the new revenue standard.

  • Assembling value: First-quarter 2015 industrial manufacturing industry mergers and acquisitions analysis

    5/8/15 | Industrial products

    Industrial manufacturing M&A value sees strongest start in four years.

  • What's new on CFOdirect - Week of May 7, 2015

    5/7/15

    This edition includes: Flashline, Currency volatility blog, Current accounting and reporting developments webcast, State of the internal audit profession, and more

  • Flashline
    Flashline - Week ending May 7, 2015

    5/7/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In the loop: Shareholder activism — are you prepared to respond?... Accounting blog: Currency volatility — reduce uncertainty in an uncertain world... and more

  • Webcast
    Transaction Trends in Oil and Gas - Dealing with $50 oil: First quarter deal trends and analysis - Webcast replay

    5/6/15 | Energy & mining

    US oil and gas deal-making stalled during the first quarter of 2015 as oil price volatility created uncertainty in the industry and pushed buyers to the sidelines. PwC's Oil and Gas Deals practice invites you to watch a replay of our webcast to learn about deals trends in oil and gas.

  • In the loop
    In the loop: Shareholder activism - Are you prepared to respond?

    5/6/15 | Assurance services

    Shareholder activism is on the rise. Is your company a likely target?

  • PwC comment letter (FASB)
    PwC comments on FAF's Three-Year-Review of the Private Company Council

    5/6/15 | Assurance services

    We believe the PCC has established itself as an important contributor to the FASB's understanding of private companies.

  • Corporate Governance Series
    PwC’s 2014 Annual Corporate Directors Survey - The gender edition

    5/6/15 | Center for Board Governance

    Are there really differences in how male and female directors approach their oversight roles? And, do the practices of boards with female directors vary from those of other boards? This report addresses these questions by looking at what male and female directors told us about their individual perspectives and the boards on which they serve.

  • Not-for-profit reporting

    5/5/15

    A roundup of PwC reports and insights on the not-for-profit (NFP) financial reporting model is available on PwC's CFOdirect.

  • The Bit: Accounting standards for discontinued operations

    5/5/15 | Assurance services

    In this issue of The Bit, we provide energy company executives and board members an overview of the main elements of the new standard, including differences from prior guidance with an emphasis on important considerations for energy companies.

  • Pharmaceutical and Life Sciences Deals Insights Quarterly Q1 2015

    5/5/15 | Transaction services

    The pharmaceutical and life sciences (PLS) industry saw an astronomical increase in deal value, as compared to previous quarters and the entire year of 2014. In Q1, there were 35 deals completed, representing deal value of $166.3 billion, a value higher than 2014 total deals alone. In our market spotlight, we take a look at Japan, a country that is facing dynamic changes in the marketplace as medical costs are becoming an increasing focus of the Japanese Government. Additionally, as there are transformational shifts within the PLS and healthcare industries, PwC shares insights on the new era of the “New Health Economy”.

  • Webcast
    The broad impacts of PHI: Addressing the demands of customers and regulators webcast - Webcast replay

    5/4/15 | Risk Assurance

    This recorded webcast explains how to address the demands of customers and regulators around PHI, and discusses the latest privacy, security, and third party reporting trends impacting organizations that operate in the healthcare spectrum.

  • Webcast
    Current accounting and reporting developments - Webcast replay

    5/4/15 | Assurance services

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

  • In depth
    In depth: Cloud computing fees - FASB issues guidance on customer accounting

    5/1/15 | Assurance services

    FASB issues final standard on a customer's accounting for fees paid in a cloud computing arrangement.

  • 2015 State of the Internal Audit Profession - Finding true north in a period of rapid transformation

    5/1/15 | Internal audit services

    In this year’s study of more than 1300 chief audit executives (CAEs), internal audit managers, members of senior management and board members, PwC discusses the concept of True North, a set of ideals used to guide an organization from its current state to where it wants to be.

  • Ditch the product pitch: Winning through customer-focused content

    4/30/15 | Financial Services Institute

    Pitches don’t sell products—emotional connections do. How to win customers’ hearts through personalized content.

  • Adding it all up: Modern rating systems for P&C carriers

    4/30/15 | Financial Services Institute

    Sophisticated rating capabilities are rapidly becoming the new normal for P&C carriers. Today’s rating solutions provide advanced usage-based models and other analytics that can help carriers thrive in a market being transformed by telematics and new pricing strategies. But many carriers have stumbled on the path to modernization. We explore the most common challenges, and discuss four steps carriers are taking to make the most of their rating modernizations.

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

    4/30/15 | Center for Board Governance

    This issue of BoardroomDirect® covers preparing for shareholder activism. There is also an update on 2015 proxy access proposals, and discusses pension funds asking for board diversity disclosure, as well as BlackRock and Vanguard addressing corporate governance matters. Lastly, this edition touches on the one-year deferral FASB proposal for the new revenue standard.

  • Trendsetter Barometer™ Q1 2015 — Private companies are off to a running start in 2015

    4/30/15 | Private Company Services

    Optimism in the economy is up among private companies, as is projected revenue and hiring. And the number of such businesses reporting increased profitability is the highest in a decade. But ongoing talent shortages could be a drag on growth, and the global economy doesn’t inspire tremendous confidence, except for key emerging markets. Read our survey report to hear what else is on private companies' minds.

  • Revenue recognition

    4/30/15

    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.

  • US retail and consumer deals insights: Q1 2015 update

    4/30/15 | Transaction services

    Consumer sentiment continued its upward trend in the first quarter of 2015, reaching a ten-year peak due to more favorable prospects for the domestic economy, including gains in employment and incomes, as well as declines in gas prices.

  • Webcast
    Comperio is now Inform - What you need to know about our new accounting research tool - Webcast replay

    4/30/15 | Assurance services

    PwC invites you to watch a replay of our webcast, Comperio is now Inform. Our presentation features PwC professionals from the National office discussing the move from PwC's current accounting and auditing research library to the new tool called 'Inform'.

  • Flashline
    Flashline - Week ending April 30, 2015

    4/30/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In brief: FASB proposes dramatic changes to not-for-profit financial reporting model... BoardroomDirect: April 2015 edition... In depth: New consolidation standard—updated insights... and more

  • In brief
    In brief: IASB votes to propose one-year deferral of new revenue standard; FASB issues its proposal

    4/29/15 | Assurance services

    The IASB proposed a delay in the effective date of the new revenue standard; the FASB issued its proposal for a delay.

  • In depth
    In depth: New consolidation standard - updated insights

    4/29/15 | Assurance services

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

  • Webcast
    PwC’s Deals Practice - Business Recovery Services - creating opportunities in a challenging energy sector - Webcast replay

    4/29/15 | Transaction services

    PwC’s Deals Practice invites you to watch their recorded webcast, focused on energy deal activity. This webcast offers an overview of the distressed markets, discusses the impact of current commodity prices in the energy sector, and touches on key considerations and opportunities in the marketplace.

  • M&A snapshot
    Companies in distress - Emerging from bankruptcy (M&A snapshot)

    4/29/15 | Assurance services

    This edition discusses preparing for fresh-start reporting, and accounting considerations when emerging from bankruptcy.

  • PwC comment letter (IASB)
    PwC comments on IASB's IAS 7 proposed amendment under disclosure initiative

    4/28/15 | Global accounting consulting services

    In our letter, we explain our views on an entity’s financing activities and liquidity disclosures, and IFRS Taxonomy.

  • The extra mile: Risk, regulatory, and compliance data drive business value

    4/28/15 | Financial Services Institute

    Want to enhance business value while responding to risk, compliance, & regulatory needs? Learn how to go the extra mile.

  • 2015 Aerospace Manufacturing Attractiveness Rankings

    4/28/15 | Aerospace & defense

    The United States ranked #1 in our latest global attractiveness index for aerospace manufacturing of 142 countries. The analysis looks at how countries and states in the US compare in terms of their attractiveness as locations for commercial aircraft manufacturing. The results of this study could help a manufacturer determine where to expand its business.

  • An HR perspective - Affordable Care Act ("ACA") reporting survey results

    4/28/15 | Human resource services

    PwC and Equifax Workforce Solutions conducted a survey in the first quarter of 2015 to better understand how employers are planning to comply with the new ACA reporting requirements. This survey report contains information provided by 480 employers in 36 different industries across the U.S.

  • Meeting
    Private Company Council Meeting

    4/27/15

    Meeting of the FASB's Private Company Council (PCC) - May 5, 2015.

  • Webcast
    FASB webcast: Proposed Changes to the Not-for-Profit Financial Statement Model

    4/27/15

    FASB webcast: Proposed Changes to the Not-for-Profit Financial Statement Model - May 12, 2015.

  • Meeting
    FASB Board Meeting

    4/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on May 27, 2015.

  • Meeting
    FASB Board Meeting

    4/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on May 21, 2015.

  • Meeting
    FASB Board Meeting

    4/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on May 13, 2015.

  • Meeting
    FASB Board Meeting

    4/27/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on May 6, 2015.

  • Meeting
    IASB Education Session

    4/27/15

    The IASB will hold educational, non-decision-making sessions on May 15, 2015, to discuss topics that are anticipated to be discussed at a future Board meeting. (No decisions are made at education sessions.)

  • Meeting
    IASB Board Meeting

    4/27/15

    Meeting of the board of the International Accounting Standards Board (IASB), May 18-20, 2015.

  • Meeting
    EITF Meeting

    4/27/15

    Meeting of the FASB's Emerging Issues Task Force (EITF) on May 14, 2015.

  • Meeting
    IFRS Interpretations Committee Meeting

    4/27/15

    Meeting of the IFRS Interpretations Committee - May 12, 2015.

  • Webcast
    Foreign Currency Considerations in Acquisitions and Dispositions webcast - On demand (CPE-eligible)

    4/27/15 | Assurance services

    In this recorded webcast, foreign currency professionals from PwC's National Office and the Capital Markets Accounting Advisory Services practice discuss key considerations for multinational companies with foreign operations regarding the impact that acquisitions and dispositions can have on functional currency determination, recording of goodwill, release of CTA and substantial liquidation of foreign entities. Watch a replay or participate in the on demand (CPE-eligible) version of this webcast.

  • Point of view
    Point of view: The financial reporting framework - Could changes to the not-for-profit standard impact for-profit entities?

    4/27/15 | Assurance services

    Could proposed reporting changes for not-for-profits impact business entities? Read our Point of view for highlights on the NFP proposal.

  • Meeting
    GASB Board Meeting

    4/27/15

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on May 11, 2015.

  • Conference
    AICPA Conference on Current SEC and PCAOB Developments

    4/27/15

    AICPA Conference on Current SEC and PCAOB Developments - December 9-11, 2015

  • In brief
    In brief: FASB exposure draft proposes dramatic changes for not-for-profit (NFP) entities

    4/24/15 | Assurance services

    FASB exposure draft proposes significant changes to the not-for-profit (NFP) financial reporting model.

  • Flashline
    Flashline - Week ending April 23, 2015

    4/23/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In brief: FASB simplifies the accounting for defined benefit plans... Around the world: When to account for tax law changes... Practical tip: Updating interim financial statements in registration statements... and more

  • Effective dates for new FASB guidance

    4/22/15 | 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.

  • Conference
    Baruch College - 14th Annual Financial Reporting Conference

    4/22/15

    Baruch College's day-long conference serves as a forum for interaction between business and accounting executives and policy setters on May 7, 2015.

  • Tax accounting insights
    Around the world: When to account for tax law changes

    4/20/15 | Tax accounting services

    Keeping track of tax law changes around the world has increasingly become a challenge for businesses. Companies are rapidly expanding their geographic footprint at a time when the evolution and developments in jurisdictional tax laws are undergoing nearly constant change. Naturally, changes in tax law have an impact on tax planning, tax return preparation and, ultimately, tax cash flows. Those consequences, however, are often preceded by the impact of such changes on company financial reporting.

  • HR Innovation April 2015 - All together now: An effective approach to global HR and benefit plan governance

    4/20/15 | Human resource services

    HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders.

  • Practical tip
    Updating interim financial statements in registration statements

    4/17/15 | Assurance services

    Explaining the SEC staff accommodation about the need to update interim financial statements in registration statements.

  • The Sharing Economy

    4/17/15 | Technology

    Through consumer surveys, conversations with influencers, interviews with business executives and social listening, PwC's research presents a holistic view of what's unfolding across business and consumer landscapes.

  • In brief
    In brief: FASB simplifies the accounting for defined benefit plans

    4/17/15 | Assurance services

    The FASB provided new practical expedients for the measurement date of defined benefit plan assets and obligations.

  • 2015 Employee Financial Wellness Survey

    4/17/15 | Private Company Services

    PwC's 2015 Employee Financial Wellness Survey tracks the financial and retirement well-being of working U.S. adults nationwide. This year it incorporates the views of over 1,700 full-time employed adults.

  • Flashline
    Flashline - Week ending April 16, 2015

    4/16/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In depth: Lease re-deliberations drawing to a close — The impact of recent decisions... In the loop: New revenue guidance — where does it stand?... PwC comments on IASB's proposed amendments to share-based payment standard... and more

  • In the loop
    In the loop: New revenue guidance - where does it stand?

    4/16/15 | Assurance services

    Will an additional year to adopt the new revenue accounting standard impact your company’s implementation plan?

  • Tax accounting insights
    Financial reporting implications of new UK diverted profits tax

    4/16/15 | Tax accounting services

    Financial reporting implications of new UK diverted profits tax

  • Cyber: Think risk, not IT

    4/14/15 | Financial services regulatory practice

    Upcoming exams will dig deeper and result in more MRAs.

  • Capital Markets 2020 - Will it change for good?

    4/14/15 | Financial services

    The world of 2020 will be more complex for the users of capital markets. Learn what factors are transforming the global capital markets landscape and the 6 imperatives for success in PwC's second instalment of our Banking and Capital Markets 2020 series.

  • Is it time for consumer lending to go social? How to strengthen underwriting and grow your customer base with social media data

    4/14/15 | Consumer finance

    Is it time for consumer lending to go social? How to strengthen your underwriting and grow your customer base with social media data.

  • PwC comment letter (IASB)
    PwC comments on IASB's proposed amendments to share-based payment standard

    4/14/15 | Global accounting consulting services

    In our letter, we explain our views on net settled awards, measurement of cash settled awards, and transition guidance.

  • Risk in review: Decoding uncertainty, delivering value

    4/14/15 | Risk Assurance

    In our 2015 Risk in review survey, over 1,200 global business leaders shared how they assess and manage risk in their markets. Results show that correctly managing business risks drives performance and revenue growth.

  • In the loop
    In the loop: Changes in the C-suite can affect segment reporting

    4/14/15 | Assurance services

    What are key factors a company should consider to determine segments? Who is making decisions and what data they use.

  • Coming into Focus: 2014 Securities Litigation Study

    4/13/15 | Forensic services

    With financial crisis-related litigation largely played out, accounting-driven federal securities class actions are on the rise. This trend may be driven by increased public attention on financial fraud, in addition to the US SEC's and other regulators’ focus on detecting and prosecuting various forms of improper financial reporting.

  • Asset Management M&A Insights: In pursuit of growth

    4/13/15 | Asset management

    This publication provides perspectives on the recent trends and outlook relating to asset management mergers and acquisitions activity in the US. There are several key themes that have influenced deal activity in 2014, and we expect these themes to continue to impact deal activity in 2015 and beyond. While some of these themes are expected to impact near-term trends, others will continue to shape the M&A activity in the industry.

  • Webcast
    Trends in People Analytics - including excerpts from the newly released 2015 PwC Saratoga benchmarks - Webcast replay

    4/13/15 | Human resource services

    PwC Saratoga benchmarks for 2015 show why executives and CHROs should be asking the tough questions about their talent strategies, and the impacts they are making.

  • Webcast
    Healthcare reform: Five trends to watch as the Affordable Care Act turns five - Webcast replay

    4/13/15 | Health Research Institute

    You are invited to watch our recorded webcast, Healthcare reform: Five trends to watch as the Affordable Care Act turns five, where we will discuss five trends, both directly and indirectly influenced by the ACA, that have ignited transformation.

  • Webcast
    Healthcare, Higher Education, and Nonprofit Series: Hot topics and technical updates impacting accounting and financial reporting - Webcast replay

    4/13/15 | Healthcare

    Watch a replay of our webcast focusing on emerging accounting developments affecting not-for-profit (NFP) organizations including a look at the recent FASB exposure draft "Financial Statements of Not-for-Profit Organizations".

  • Leases

    4/13/15

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

  • In depth
    In depth: Lease re-deliberations drawing to a close - The impact of recent decisions

    4/10/15 | Assurance services

    Re-deliberations on leasing are drawing to a close and lessees will see big changes.

  • Tax accounting insights
    Global Tax Accounting Services Newsletter (January - March 2015)

    4/9/15 | Tax accounting services

    Designed to help multinationals stay aware of tax accounting and regulatory developments.

  • Manufacturing Barometer - April 2015

    4/9/15 | Industrial products

    Business outlook improved notably among US industrial manufacturers during the first quarter of 2015.

  • Flashline
    Flashline - Week ending April 9, 2015

    4/9/15 | Assurance services

    This week's PwC update on financial reporting developments includes: Point of view: FASB aims for simpler GAAP - Why changing the status quo is easier said than done... In the loop: Financial reporting implications of foreign currency volatility - what can your company do?... IFRS news - April 2015... and more

  • Point of view
    Point of view: FASB aims for simpler GAAP - Why changing the status quo is easier said than done

    4/9/15 | Assurance services

    The FASB's simplification projects may affect financial statements in more than insignificant ways, making change hard.

  • In brief
    In brief: FASB issues a final standard to simplify the presentation of debt issuance costs

    4/8/15 | Assurance services

    New standard requires debt issuance costs to be presented as a direct deduction from the associated debt liability.

  • The alignment challenge: How strategic is your Enterprise Risk Management (ERM) program?

    4/8/15 | Risk Assurance

    Our second article in the series, The Alignment Challenge - How Strategic is Your ERM Program? provides actions to refocus ERM programs to better integrate risk management activities with strategic priorities.

  • IFRS news
    IFRS news - April 2015

    4/8/15 | Assurance services

    This issue of IFRS news looks at (1) revenue recognition: proposed clarifications and expedients; FASB deferral, (2) IASB approves new leasing standard for ballot, (3) IFRS 15 implementation issues, (4) IC discussion of IFRS 11, (5) leasing project, (6) disclosure initiative, (7) conceptual framework, and (8) Q&As: yields.

  • IPOs Take a Breath in Q1 2015 After a Sizzling 2014, According to PwC’s Deals Practice

    4/7/15 | Transaction services

    US IPO proceeds slowed down to levels not seen since the first quarter of 2012 when the IPO market was rebounding from the financial crisis, with 41 IPOs raising $6.2 billion, according to IPO Watch, a quarterly survey by PwC US.

  • Webcast
    Pharmaceutical and Life Sciences Tax Hot Topics: Base Erosion Profit Sharing (BEPS) & Global Controversies - Webcast replay

    4/7/15 | Pharmaceuticals & life science

    During this webcast, our panelists discuss the impact of recent developments in the international tax and transfer pricing environment on PLS companies, and provide useful insights with respect to developing a BEPS planning or assessment roadmap for risk assessing and addressing immediate tax and transfer pricing challenges.

  • Sanctions: US action on cyber crime

    4/6/15 | Financial services regulatory practice

    The first cyber sanctions program will soon name names.

  • In the loop
    In the loop: Financial reporting implications of foreign currency volatility - what can your company do?

    4/6/15 | Assurance services

    PwC offers suggestions for how the financial statement impact of recent foreign currency volatility may affect disclosure.

  • In brief

    4/3/15

    Read PwC's In brief series for the latest news in financial reporting, accounting, regulatory, business and auditing on CFOdirect.

  • EITF observer

    4/3/15

    EITF observer is prepared by the National Professional Service Group of PwC to provide a synopsis of each Emerging Issues Task Force (EITF) meeting.

  • Flashline
    Flashline - Week ending April 2, 2015

    4/2/15 | Assurance services

    This week's PwC update on financial reporting developments includes: In brief: FASB proposes one year deferral of new revenue standard... Accounting blog: What lower oil and natural gas prices mean for your business... PwC resources on FASB's new consolidation standard... and more

  • Webcast
    Your journals are at risk! Close loopholes that allow users to circumvent manual journal controls - Webcast replay

    4/2/15 | Advisory services

    Please watch our recorded Oracle EBS webcast to learn more about the risks of system users bypassing your preventative manual journal controls and what you can do to keep your manual journals aligned with your controls.

  • PwC comment letter (FASB)
    PwC comments on the FASB's income tax exposure draft on balance sheet classification of deferred taxes

    4/1/15 | Assurance services

    PwC generally supports the decision to require all deferred income tax assets and liabilities be presented as noncurrent in a classified statement of financial position.

  • PwC comment letter (FASB)
    PwC comments on FASB's income tax exposure draft on intra-entity asset transfers

    4/1/15 | Assurance services

    PwC generally supports the proposal to require recognition of the current and deferred income tax consequences of an intra-entity asset transfer when the transfer occurs.

  • In brief
    In brief: FASB proposes one year deferral of new revenue standard

    4/1/15 | Assurance services

    The FASB voted to propose a delay in the effective date of the new revenue standard, subject to public comment.

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

    3/31/15 | 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.

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

    3/31/15 | Assurance services

    The TRG held its fourth meeting since issuance of new revenue standard to discuss several new implementation issues.

  • Shifting IRS enforcement strategies: US inbounds take note

    3/31/15 | Tax accounting services

    Foreign-based multinationals should be up to speed on the current US approach to international tax enforcement for several significant reasons.

  • 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 10.

  • 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.

  • 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.

  • 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 July 16, 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 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 October 6, 2015.

  • 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.

  • 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
    FASB Board Meeting

    3/24/15

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

  • 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
    GASB Board Meeting

    3/24/15

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

  • Meeting
    FASB Board Meeting

    3/24/15

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

  • Meeting
    FASB Board Meeting

    3/24/15

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on April 7, 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
    IFRS Foundation Trustees Meeting

    3/24/15

    IFRS Foundation Trustees Meeting - April 14, 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.

  • 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.

  • 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
    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 Series - Webcast replay

    3/23/15

    In this recorded webcast, 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 Spring National Meeting (March 28-31, 2015).

  • 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 replay

    3/23/15 | Risk Assurance

    Watch a recording of our SAP GRC webcast to learn about a practical and proven approach to business role design. We 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 (updated March 2015)

    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.

  • Volcker underwriting: It's simple ... no need to overanalyze

    3/20/15 | Financial services regulatory practice

    Leverage current processes to take the underwriting exemption.

  • 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 series- Capital Efficiency: Making smart decisions during uncertain times - Webcast replay

    3/20/15 | Energy & mining

    PwC's Energy practice invites you to watch our recorded webcast where 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.

  • 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

  • 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: 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.

  • 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: 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.

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

    3/16/15 | Assurance services

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

  • 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
    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.

  • 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
    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

  • 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.

  • 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.

  • 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 - On demand (CPE-eligible)

    3/10/15 | Assurance services

    During the 90-minute webcast, our panel discusses the latest developments on implementation issues related to the new revenue recognition standard. They 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 also provides an update on the issues debated by the Transition Resource Group (TRG), including developments from the March 30th TRG meeting. Watch a replay or participate in our on demand (CPE-eligible) version.

  • 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 - Webcast replay

    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 explore some of the critical valuation challenges that EMC dealmakers should manage in this dynamic M&A environment.

  • Webcast
    Technology industry executive webcast replay

    3/9/15 | Technology

    Watch a recording of this quarterly webcast designed to address technical accounting issues impacting technology companies. In this presentation, we 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.

  • 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.

  • 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.

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

    3/3/15 | Internal audit services

    In this webcast recording, PwC provides an in-depth look at the latest trends and themes presented in our 2015 State of the Internal Audit Profession Study.

  • Webcast
    Technology Forecast - NoSQL: Remapping the Database Landscape - Webcast replay

    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.

  • 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.

  • Webcast
    PwC’s Deals Practice – Strategic Alliances: Rethinking business models for growth - Webcast replay

    3/2/15 | Transaction services

    In 2015, one in two global CEOs, and 44% of US CEOs, plan to enter a strategic alliance. Watch our recorded webcast where 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.

  • 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 (Superseded by In depth 2015-08 on 04/29/2015)

    2/26/15 | Assurance services

    An analysis of the FASB's new consolidation standard amending the current consolidation guidance. (Superseded by In depth 2015-08 on 04/29/2015)

  • 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 - On demand (CPE-eligible)

    2/25/15 | Assurance services

    In this 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. Watch a replay or participate in the on demand (CPE-eligible) version of this webcast.

  • 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.

  • 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.

  • 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.

  • 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.