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  • Executive Compensation: Clawbacks 2013 proxy disclosure study

    4/17/14 | Human resource services

    This PwC publication presents our analysis of 2009 through 2012 year-end proxy disclosures for 100 large public companies relative to their compensation recoupment or “clawback” policies. When providing employees with bonuses, stock options, or other incentive awards, companies often establish provisions that allow them to recoup all or a portion of the award under certain circumstances. These provisions, referred to as clawbacks, are detailed by most public companies in their annual proxy statement.

  • PwC comment letter (ASB)
    PwC comments on proposed amendments to ASB's comfort letter standard

    4/16/14 | Assurance services

    PwC supports the objectives of the proposed SAS to avoid unintended changes to previous practice and to enhance clarity.

  • Breaking the rules: Achieving breakthrough innovation in financial services

    4/15/14 | Financial Services Institute

    Financial institutions can no longer grow through cost cutting and reengineering alone. Read on to learn how breakthrough innovation can help leading organizations gain a competitive advantage.

  • Cure for the Common Culture: Building Effective Risk Cultures at Financial Institutions

    4/15/14 | Financial Services Institute

    What are the best ways for financial services firms to establish an effective risk culture? We share some tips to keep your culture clean and clear of regulatory risk.

  • Dataline / In depth
    Dataline: Implications of Recent Events in Venezuela - Multiple legal exchange rates exist as of March 31, 2014 (No. 2014-07)

    4/14/14 | Assurance services

    At March 31, 2014, there were three legal exchange mechanisms administered by the Venezuelan government.

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

    4/14/14

    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.

  • Financial Accounting Standards Board (FASB) - latest developments

    4/14/14

    PwC's latest summary of recent developments at the Financial Accounting Standards Board (FASB) including links to, and abstracts of, items such as news releases, action alerts, proposed rules, PwC comment letters, final rules, and meeting minutes.

  • In brief
    In brief: FASB issues final standard redefining discontinued operations (No. 2014-05)

    4/11/14 | Assurance services

    The FASB revised the threshold for reporting a discontinued operation and changed many disclosures about disposals.

  • CFOs on the Move: Week ending April 11, 2014

    4/11/14

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

  • Tax accounting insights
    New York tax reform: Tax accounting considerations

    4/11/14 | Tax accounting services

    On March 31, 2014, New York Governor Andrew Cuomo signed the state’s fiscal year 2014-2015 (FY 14-15) executive budget legislation.

  • Point of view
    Point of view: Financial statement disclosures - Enhancing their clarity and understandability

    4/11/14 | Assurance services

    Preparers and others have a role in making sure footnote disclosures are clear and understandable.

  • Flashline
    Flashline - Week ending April 10, 2014 (No. 2014-15)

    4/10/14 | Assurance services

    This week's PwC update on financial reporting developments includes: M&A snapshot: Cross-border acquisitions — Navigating SEC reporting requirements... 2014 Conflict minerals survey: Full report now available... IFRS news—April 2014... and more

  • What's new on CFOdirect - Week of April 10, 2014

    4/10/14

    This edition includes: Flashline, IFRS news, 2014 Conflict minerals survey, Workforce of the future, and more

  • Potential impacts to Pharma and Life Sciences companies of the new accounting definition of an "investment company"

    4/10/14 | Pharmaceuticals & life science

    This Pharmaceutical and Life Sciences Alert focuses on the key accounting considerations when assessing whether an entity is an investment company under the new accounting definition and provides illustrative examples.

  • 2014 Conflict minerals survey: Where companies stand on their compliance efforts—this year and beyond

    4/9/14 | Assurance services

    With the deadline for conflict minerals reporting and disclosure fast approaching, PwC recently surveyed 700 stakeholders on their preparation, progress, and challenges. We found many will need to rush to comply with the conflict minerals rule mandated by the Dodd-Frank Act.

  • Webcast
    Hot topics and technical updates impacting accounting and financial reporting for Healthcare, Higher Education and Not-for-Profit webcast – April 24, 2014

    4/9/14 | Healthcare

    This installment of PwC's Healthcare, Higher Education, and Not-for-Profit quarterly webcast series covers (1) recent developments related to the FASB/IASB convergence projects, (2) an update on FASB projects impacting not-for-profit entities, and (3) as a refresher we will talk about standards that will be effective this year.

  • Webcast
    Hot Topics in Healthcare Joint Ventures and Strategic Affiliations webcast – April 22, 2014

    4/9/14 | Healthcare

    Please join PwC for "Hot Topics in Healthcare Joint Ventures and Strategic Affiliations" as our tax specialists discuss some of the various tax issues that arise when forming such relationships.

  • Meeting
    PEEC Meeting

    4/8/14

    Meeting of the AICPA's Professional Ethics Executive Committee (PEEC) on May 7-8, 2014.

  • Meeting
    PEEC Meeting

    4/8/14

    Meeting of the AICPA's Professional Ethics Executive Committee (PEEC) on August 5-6, 2014.

  • Webcast
    Trends in Workforce Analytics - including the latest results from PwC Saratoga's US Human Capital Effectiveness Report - May 6, 2014

    4/8/14 | US tax services

    In this webcast we will discuss business leaders recognize that talent is a critical enabler to achieving their business strategies, and recognize that better information about their workforce is mandatory for decision making. Improving workforce analytics capabilities enables HR organizations to address leadership's need for robust information. Saratoga benchmark results for 2014 suggest, however, that real improvement opportunities still need to be made for most organizations.

  • Webcast
    Data Protection & Privacy: Building customer trust through data privacy webcast - May 8, 2014

    4/8/14 | Risk Assurance

    PwC's Risk Assurance Data Protection & Privacy practice invites you to attend our upcoming webcast. Data privacy is an urgent issue for both consumers and businesses. This webcast will focus on the following topics to help companies enhance their processes and build customer trust: (1) Elevating privacy to the board level, (2) Establishing privacy as a business differentiator, (3) Developing strategies for an effective privacy program, and (4) Responding to incidents and leveraging the lessons learned.

  • Meeting
    PEEC Meeting

    4/8/14

    Meeting of the AICPA's Professional Ethics Executive Committee (PEEC) on November 12-13, 2014.

  • IFRS news
    IFRS news - April 2014

    4/7/14 | Assurance services

    This issue of IFRS news looks at (1) leases – convergence is no longer a priority, (2) IFRS 10 practice issues, (3) OCI - feedback from the Conceptual Framework Discussion Paper, (4) EU backs IFRS Foundation, (5) exposure draft on IAS 1 narrow scope amendments, (6) joint arrangement implementation issues, (7) equity method in separate financial statements, and (8) Q&As: Onerous contracts.

  • Workforce of the future: How strategic workforce planning can help financial institutions today, tomorrow, and beyond

    4/7/14 | Financial Services Institute

    Top-performing teams don’t happen by accident; they’re built to support an organization’s strategy and culture. Do you have the people who can make your strategy happen?

  • M&A snapshot
    Cross-border acquisitions - Navigating SEC reporting requirements (M&A snapshot)

    4/7/14 | Assurance services

    This edition of Mergers & acquisitions — a snapshot is the second in our series focused on navigating the waters of a cross-border acquisition. The series looks at various aspects along the deal continuum, including pre-acquisition due diligence and strategies, financial reporting requirements, tax implications, and post-acquisition considerations. This edition provides insights on SEC and other financial reporting requirements that may apply in a cross-border acquisition.

  • Meeting
    Private Company Accounting Issues Town Hall Meeting

    4/7/14

    The Financial Accounting Standards Board (FASB) and the Private Company Council (PCC) are hosting on May 8, 2014, a town hall meeting on private company accounting issues.

  • What's new on CFOdirect - Week of April 3, 2014

    4/4/14

    This edition includes: Flashline, HR Innovation, Annual Digital IQ Survey, Strategy& and more

  • Revenue recognition

    4/3/14

    The latest on FASB and IASB's joint revenue recognition project and the potential implications for companies on all revenue transactions.

  • Flashline
    Flashline - Week ending April 3, 2014 (No. 2014-14)

    4/3/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Dataline: Simplified hedge accounting approach... FASB meetings and project updates... SEC extends comment period for asset-backed securities releases... and more

  • Dataline / In depth
    Dataline: Simplified hedge accounting approach - New private company alternative for certain interest rate swaps (No. 2014-06)

    4/3/14 | Assurance services

    The FASB issued a new accounting standard for private companies that is intended to simplify the hedge accounting requirements for certain interest rate swaps.

  • PwC’s Q1 IPO Watch Finds IPOs Continue to Dominate the Capital Markets as Activity More than Doubles Compared to Q1 2013

    4/2/14 | Transaction services

    The robust market for initial public offerings (IPOs) continued in the first quarter of 2014, and momentum is expected to remain strong into the second quarter, according to IPO Watch, a quarterly survey of IPOs listed on U.S. stock exchanges by PwC US.

  • 2014 State of the Internal Audit Profession Study

    4/2/14 | Risk Assurance

    Our annual State of the Internal Audit Profession, which includes responses from more than 1,900 chief audit executives (CAEs), internal audit managers, members of senior management, and board members, representing 24 industries and 37 countries, provided substantial insight into how internal audit is performing and the steps individual functions are taking to increase their contribution to their respective organizations.

  • HR Innovation - Winter 2014

    4/2/14 | 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. In this issue of HR Innovation, we focus on the continually changing HR landscape and what organizations need to do to take control of today’s opportunities and tomorrow’s decisions.

  • Game on: Private Equity Investment in Africa

    4/2/14 | Transaction services

    Over the past several years, interest in Africa as a destination for investment has been growing at a steady clip. Private equity was the first to make serious inroads into this heterogeneous continent of 54 countries. More recently, multinational corporations and a variety of other investors have entered the fray.

  • Acquiring Innovation: Strategic deal-making to create value through M&A

    4/2/14 | Transaction services

    M&A in pursuit of innovation is a high-potential source of growth. That's what we learned in a survey of tech companies, where 76 percent of innovation-focused acquisitions met or exceeded expectations. Led by the right inorganic growth strategy and accompanied by a holistic approach to deal execution, business leaders in all industry sectors can apply key lessons learned from innovation-intensive industry sectors to their own business and accelerate growth. Read to explore the key success factors in acquiring innovation.

  • Webcast
    Statutory Accounting Update - PDP Live Webcast Series - April 30, 2014

    4/2/14

    In this webcast, Jean Connolly will summarize the recent developments of the short and long-term projects of the NAIC with a focus on decisions reached at the 2014 NAIC Spring National Meeting (March 29- April 1). The webcast will also highlight the activities of some of the committees, task forces and working groups of the NAIC.

  • Webcast
    Eliminate Cash Leakage with Oracle Advanced Financial Controls for Healthcare Providers - PwC and Oracle webcast - April 17, 2014

    4/2/14 | Risk Assurance

    PwC's Risk Assurance Group invites you to attend the Eliminate Cash Leakage with Oracle Advanced Financial Controls for Healthcare Providers webcast to learn how Oracle Advanced Financial Controls can provide a thorough financial controls solution for your organization.

  • Business combinations

    4/1/14

    The accounting for business combinations, discontinued operations, divestitures, and related topics impairments and segment reporting continues to pose many challenges and remains on the SEC's radar screen. PwC provides the latest developments and continued areas of focus in these and other business combination topics.

  • PwC's 6th Annual Digital IQ Survey

    4/1/14 | Advisory services

    Download our 2014 Global Digital IQ Survey and explore the wealth of data and PwC insights, gleaned from 1,100 companies around the world, and across industries.

  • M&A Integration: Looking beyond the here and now. PwC’s 2014 M&A Integration Survey Report

    4/1/14 | Transaction services

    In 2008 and 2011, our tri-annual M&A Integration survey reports underscored the need for early planning and an accelerated transition as critical factors for successful integration.
    This 2014 survey report confirms these factors remain in today’s deals, and offers additional insights – showing that while early planning and rapid transition remain important, the commitment to integration completion over the long-term can be the deciding factor for deal success.

  • Securities and Exchange Commission (SEC) - latest developments

    4/1/14

    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.

  • International Federation of Accountants (IFAC)

    4/1/14

    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.

  • Turning frowns upside down: How financial institutions can transform complaints into a competitive advantage

    3/31/14 | Financial Services Institute

    When things go wrong, word travels fast. But, if financial institutions resolve the issue quickly, customers tend to stay. A strong complaint management program is key.

  • The art of letting go: Middle- and back-office right-sourcing options for insurance investment management

    3/31/14 | Financial Services Institute

    Insurers can transform their investment management middle- and back-office functions to gain a competitive advantage. Which right-sourcing approach will work for you?

  • Flashline
    Flashline - Week ending March 27, 2014 (No. 2014-13)

    3/27/14 | Assurance services

    This week's PwC update on financial reporting developments includes: BoardroomDirect: March 2014 edition... The quarter close – Directors edition... PwC comments on proposed SEC rule to increase access to capital for smaller companies... and more

  • What's new on CFOdirect - Week of March 27, 2014

    3/27/14

    This edition includes: Flashline, Audit Committee Excellence Series, Rx Marketplace Quarterly Newsletter, Insourcing Survey 2014, and more

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

    3/27/14 | Center for Board Governance

    The inaugural edition of PwC’s Audit Committee Excellence Series covers a company’s forward-looking guidance practices and the potential risks associated with analysts’ consensus estimates. It provides board-level perspectives regarding current trends as well as the advantages and disadvantages of providing guidance.

  • IASB/FASB Insurance Contracts Project - Meeting summaries

    3/27/14 | 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.

  • International Accounting Standards Board (IASB) - latest developments

    3/27/14

    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).

  • Conference
    FASAB Conference: From Compliance to Management

    3/27/14

    FASAB Conference: From Compliance to Management - April 29, 2014.

  • Meeting
    FASAB Meeting

    3/27/14

    Meeting of the Federal Accounting Standards Advisory Board (FASAB) - April 23-24, 2014.

  • Corporate Governance Series
    The Quarter close: Directors edition Q1 2014

    3/27/14 | Center for Board Governance

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

  • Meeting
    SEC Investor Advisory Committee Meeting

    3/27/14

    SEC Investor Advisory Committee Meeting - April 10, 2014.

  • Rx Marketplace Quarterly Newsletter

    3/27/14 | Pharmaceuticals & life science

    The PwC Rx Marketplace Quarterly features a wide range of financial reporting developments, accounting and tax developments, regulatory updates and general industry trends impacting the pharmaceutical and life sciences industry. Each quarterly also shares strategies that companies can use to unlock divestiture value, as well as links to publications and online resources. In the spotlight in this issue is our summary of the IPO market, which has seen its most robust year since 2007. We cover key metrics for the past year, assess the industry’s top registrants, and offer a snapshot of IPO activity during the first two months of 2014.

  • PwC comment letter (SEC)
    PwC comments on the SEC's Proposed Rule Amendments for Small and Additional Issues Exemptions Under Section 3(b) of the Securities Act

    3/27/14 | Assurance services

    PwC supports the Commission’s continuing efforts to facilitate capital raising by smaller businesses while at the same time providing appropriate levels of investor protection.

  • Impact of recent legislative proposals on US inbound companies

    3/26/14 | US tax services

    Summary of the US inbound-specific provisions of the Camp discussion draft and the Administration’s FY 2015 budget proposal.

  • The unique challenges facing US inbound companies

    3/26/14 | US tax services

    Joel Walters, inbound tax leader for PwC US, explores how in-house teams can successfully navigate the new corporate tax landscape in light of increased scrutiny on tax planning processes, reporting requirements, and compliance initiatives.

  • Insourcing Survey 2014

    3/25/14 | US tax services

    PwC and the Organization for International Investment (OFII) kickoff the release of the 2014 Insourcing Survey with events in Seattle and Detroit this week. Drawing attention to the critical role foreign direct investment plays in states across the country, the release will feature Governor Inslee of Washington state and Governor Snyder of Michigan. This survey provides valuable insight on the current business environment for foreign companies to create jobs in the United States, as well as policy priorities that impact US competitiveness for cross-border investment.

  • Doing more with more: How P&C insurers are creating an information advantage with 3rd party data

    3/25/14 | Insurance

    Look at how 3PD is dramatically altering the information management, analytics and decision-making landscape, as well as some leading practices on successfully integrating and exploiting 3PD.

  • Pharmaceutical Commerce: Top health industry issues for life sciences in 2014

    3/25/14 | Pharmaceuticals & life science

    Pharmaceutical Commerce: Top health industry issues for life sciences in 2014

  • Meeting
    2014 Regional Compliance Outreach Program for Broker-Dealers

    3/25/14

    2014 Regional Compliance Outreach Program for Broker-Dealers - June 4, 2014.

  • Meeting
    2014 Regional Compliance Outreach Program for Broker-Dealers

    3/25/14

    2014 Regional Compliance Outreach Program for Broker-Dealers - April 30, 2014.

  • Governmental Accounting Standards Board (GASB)

    3/25/14

    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.

  • Emerging Issues Task Force (EITF) - latest developments

    3/25/14

    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.

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

    3/25/14

    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.

  • Meeting
    FASB Board Meeting

    3/25/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on April 23, 2014.

  • Meeting
    FASB Board Meeting

    3/25/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on April 16, 2014.

  • Meeting
    FASB Board Meeting

    3/25/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on April 4, 2014.

  • Meeting
    FASB/HFMA Liaison Meeting

    3/25/14

    FASB Liaison Meeting with the Healthcare Financial Management Association (HFMA) Principles and Practices Board - April 17, 2014.

  • Meeting
    Private Company Council Meeting

    3/25/14

    Meeting of the FASB's Private Company Council (PCC) - April 29, 2014.

  • Meeting
    FASB/IASB Joint Meeting

    3/25/14

    Joint meeting of the boards of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) - April 22-23, 2014.

  • Conference
    IFRS Foundation Trustees Meeting

    3/25/14

    IFRS Foundation Trustees Meeting - April 10, 2014.

  • Meeting
    IASB Board Meeting

    3/25/14

    Meeting of the board of the International Accounting Standards Board (IASB), April 22-25, 2014.

  • Meeting
    2014 Regional Compliance Outreach Program for Broker-Dealers

    3/25/14

    2014 Regional Compliance Outreach Program for Broker-Dealers - June 4, 2014.

  • Private company accounting alternatives on goodwill (Observations from the front lines)

    3/25/14 | US Capital Markets and Accounting Advisory Services

    Recently the FASB issued an Accounting Standards Update to permit private companies to amortize goodwill acquired in a business combination, and to apply a simplified goodwill impairment model. This change is intended to help reduce reporting complexity for private companies; however, private companies should carefully consider this alternative, especially for those considering an initial public offering.

  • Meeting
    FASB Board Meeting

    3/25/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on April 28, 2014.

  • Meeting
    2014 Regional Compliance Outreach Program for Broker-Dealers

    3/25/14

    2014 Regional Compliance Outreach Program for Broker-Dealers - June 30, 2014.

  • Meeting
    2014 Regional Compliance Outreach Program for Broker-Dealers

    3/25/14

    2014 Regional Compliance Outreach Program for Broker-Dealers - April 30, 2014.

  • Meeting
    2014 Regional Compliance Outreach Program for Broker-Dealers

    3/25/14

    2014 Regional Compliance Outreach Program for Broker-Dealers - June 16, 2014.

  • US health services deals insights: analysis and trends in US health services activity 2013 and 2014 outlook

    3/24/14 | Transaction services

    In 2013, the most notable deal activity was in the hospital sector. While hospital deal volume was down, hospital deal value increased from $1.9 billion in 2012 to $18.6 billion in 2013.

  • Corporate Governance Series
    Achieving excellence: Assessing the company’s forward-looking guidance practices and the potential risks of consensus estimates (Audit Committee Excellence Series)

    3/24/14 | Center for Board Governance

    How does an audit committee “raise the bar” on its performance? The PwC Center for Board Governance is publishing the Audit Committee Excellence Series (ACES) to help address this question. The series provides practical and actionable insights, perspectives and ideas to help audit committees maximize committee performance. While targeted to directors serving on audit committees, it is also beneficial to others working with audit committees including CFOs, CAOs, general counsels, and internal auditors.

  • What's new on CFOdirect - Week of March 20, 2014

    3/20/14

    This edition includes: Flashline, The quarter close, EITF observer, PwC video on COSO 2013 - ICFR Transition, and more

  • Webcast
    Entity Close: How to Achieve Speed, Control and Compliance using GRC - PwC and SAP Webcast - April 8, 2014

    3/20/14 | Risk Assurance

    PwC's Risk Assurance Group invites you to attend the Entity Close: How to Achieve Speed, Control and Compliance using GRC webcast, to understand how GRC solutions can be leveraged to improve your closing process.

  • Webcast
    2014 State of the Internal Audit Profession Study: The stakeholder perspective webcast – April 1, 2014

    3/20/14

    Join us for an in-depth look at the latest trends and themes presented in our 2014 State of the Internal Audit Profession Study. The findings have expanded significantly upon last year's focus on the alignment of expectations for the function and include: Understanding stakeholder perceptions related to the value of Internal Audit; Further enhancing alignment of Internal Audit's mandate or core responsibilities; Improving performance of Internal Audit through alignment of expectations; and more.

  • Flashline
    Flashline - Week ending March 20, 2014 (No. 2014-12)

    3/20/14 | Assurance services

    This week's PwC update on financial reporting developments includes: The quarter close—A look at this quarter’s financial reporting issues—Q1 2014 ... 10Minutes on revenue recognition ... COSO 2013: ICFR Transition (video)... FASB meetings and project updates... and more

  • In brief
    In brief: Leasing project deliberations settle some issues, but differences remain (No. 2014-04)

    3/20/14 | Assurance services

    The boards redeliberated but could not reach consensus on certain key issues with respect to the joint leasing project.

  • 10Minutes
    10Minutes on revenue recognition

    3/19/14 | Assurance services

    After much deliberation, the FASB and IASB are set to release a final global revenue recognition standard in the coming months that will do away with current industry-specific accounting and instead apply a single set of principles to all revenue transactions. Changes to practices, processes and systems could ripple through your business. 10Minutes on revenue recognition provides information about the standard as well as insight into ways in which some companies are preparing for the broader impact.

  • Video: Determining functional currency

    3/17/14 | Assurance services

    PwC's Stephanie Stewart, John Bishop, and Michael Yenchek discuss why determining functional currency is fundamental to a company's financial statements and tips for making the assessment.

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

    3/17/14 | Assurance services

    This edition updates you on recent FASB, SEC and other regulatory and corporate governance topics. Learn what's new now, and what to look for in the near future. We invite you to download our Q1 publication and view our new video perspectives.

  • Video: New goodwill standard for private companies

    3/17/14 | Assurance services

    PwC's Kirsten Schofield, John Stieg, and Jim Gazley discuss the PCC's newly issued goodwill standard and navigating the choice to adopt or not.

  • Video: Gross vs. net revenue determination

    3/17/14 | Assurance services

    PwC's Jim Gazley, Michael Coleman, and Christopher Williams discuss the complexities of determining gross vs net revenue presentation in today's evolving business environment.

  • Meeting
    Corporate Development Conference: Ensuring Unwavering Focus on Business Growth

    3/17/14

    This Conference Board event will explore the evolving role and complexities of corporate development teams and how these individuals are playing a more crucial role in shaping the business agenda that ever before.

  • Disclosing cash held offshore (Insights from the Investment Community)

    3/17/14 | PwC Investor Resource Institute

    In our discussions with members of the investment community, they noted that income tax issues are very important to their analyses and they desire more transparency into the impact of income tax related decisions on companies’ financial reporting.

  • EITF observer
    EITF observer - PwC's synopsis of the March 13th EITF meeting

    3/17/14 | Assurance services

    The EITF met on March 13, 2014 to discuss four 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 - Q1 2014 – April 3, 2014

    3/17/14 | Tax accounting services

    Join a panel of PwC Tax Accounting Services (TAS) specialists for a discussion of relevant tax accounting matters including disclosures under ASC 740 as well as recent regulatory and legislative developments.

  • Regulatory and standard-setting developments -- March 14, 2014

    3/14/14 | Assurance services

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

  • What's new on CFOdirect - Week of March 13, 2014

    3/14/14

    This edition includes: Flashline, Dataline: Goodwill accounting alternative - FASB and PCC issue final standard for private companies, Reminder: Q1 Current Accounting and Reporting Developments Webcast on March 18, and more

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

    3/14/14

    The 2013 COSO update to its Internal Control-Integrated Framework, authored by PwC, helps you refresh your controls for today's environment. The COSO organization is dedicated to providing thought leadership and guidance on internal control, enterprise risk management and fraud deterrence. Visit our COSO page for PwC's latest summary of recent developments, videos, and links to key COSO documents.

  • An HR perspective, The Future of Healthcare Benefits - Employers’ opportunity for strategic change in the new healthcare world

    3/13/14 | Human resource services

    PwC recently convened several roundtables of employers in New York, Chicago, and Atlanta to discuss health coverage at this pivotal moment. This thought leadership article highlights the conversations and results of the related survey.

  • Private company reporting

    3/13/14

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

  • Revenue Accounting Could Hit Loans, Bonuses

    3/13/14

    The prevalence of estimates in the new revenue recognition standard could cause sudden spikes or drastic dives in reported revenue and earnings.

  • Flashline
    Flashline - Week ending March 13, 2014 (No. 2014-11)

    3/13/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Reminder: Q1 2014 Current Accounting and Reporting Developments webcast — Tuesday, March 18 ... Dataline: Goodwill accounting alternative — FASB and PCC issue final standard for private companies ... IFRS in the US: The importance of being financially bilingual... and more

  • CFOs Seek Surer Footing for the Path Forward

    3/12/14

    U.S. finance leaders are looking for more signs of stability in the year ahead, according to the latest Duke University/CFO Global Business Outlook Survey.

  • Webcast
    Center for Board Governance quarterly webcast - The latest on cybersecurity - March 27, 2014

    3/12/14 | Center for Board Governance

    PwC's Center for Board Governance invites you to join the next session in their Quarterly Webcast Series, designed to help board and audit committee members more effectively meet the challenges of their critical roles. On March 27, Mary Ann Cloyd, Leader of PwC's Center for Board Governance, will discuss the increasing demands of cybersecurity with The Honorable Tom Ridge and PwC's Charles Beard.

  • Pensions and other postretirement benefits: 2013 SEC comment letter trends

    3/11/14 | Human resource services

    This PwC publication includes an analysis of comments made by the SEC staff to registrants published on the SEC’s website between January 1, 2013 and September 15, 2013 related to pensions and postretirement benefits other than pensions (OPEB). There were 37 companies that received one or more comments related to pensions and OPEB during that period, for a total of 78 comments.

  • Conference
    AICPA CFO Conference: Understanding Trends, Preparing for the Future

    3/11/14

    AICPA CFO Conference: Understanding Trends, Preparing for the Future - May 8-9, 2014.

  • Conference
    AICPA Conference on Current SEC and PCAOB Developments

    3/11/14

    AICPA Conference on Current SEC and PCAOB Developments - December 8-10, 2014

  • Meeting
    PCAOB Public Meeting on Auditor's Reporting Model

    3/11/14

    The PCAOB will host a public meeting on April 2-3, 2014, to obtain further input on a proposal to enhance the auditor's reporting model.

  • Dataline / In depth
    Dataline: Goodwill accounting alternative - FASB and PCC issue final standard for private companies (No. 2014-05)

    3/10/14 | Assurance services

    The FASB and PCC have issued a new accounting standard for private companies that is intended to simplify the goodwill accounting model.

  • IFRS news
    IFRS news - March 2014

    3/10/14 | Assurance services

    This issue of IFRS news looks at (1) Change on the horizon - Peter Hogarth looks at recent developments, (2) Olivier Schérer gives his perspective on the post implementation review, (3) Debt versus equity - regulatory reform adds fuel to the age old debate, (4) Convergence out of sight as IASB and FASB diverge, (5) IFRS 9 effective date, (6) New revenue standard delayed, (7) IFRS Workplan, (8) IC stops debate on ‘higher of’ plans (9) Q&As: ‘N’ is for Non-controlling interests.

  • What's new on CFOdirect - Week of March 6, 2014

    3/10/14

    This edition includes: Flashline, FASB issues exposure draft of the Conceptual Framework for Financial Reporting: Notes to Financial Statements, M&A snapshot, and more

  • Meeting
    Not-for-Profit Advisory Committee Meeting

    3/10/14

    Meeting of the FASB's Not-for-Profit Advisory Committee on March 10-11, 2014.

  • Patent Box in the EU - it's business as usual

    3/6/14 | US tax services

    Patent Box in the EU - it's business as usual

  • M&A snapshot
    Cross-border acquisitions - Due diligence and pre-acquisition risk considerations (M&A snapshot)

    3/6/14 | Assurance services

    This edition of Mergers & acquisitions - a snapshot is the first in a series focused on navigating the waters of a cross-border acquisition. This edition focuses on the pre-acquisition phase, including how GAAP differences can impact valuation and how a company can manage the financial risk exposure that arises from a cross-border acquisition.

  • In brief
    In brief: FASB issues exposure draft of the Conceptual Framework for Financial Reporting: Notes to Financial Statements (No. 2014-03)

    3/6/14 | Assurance services

    PwC summarizes key elements of the FASB's new exposure draft of the Conceptual Framework for Financial Reporting: Notes to Financial Statements.

  • Flashline
    Flashline - Week ending March 06, 2014 (No. 2014-10)

    3/6/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Shareholder questions: Management's considerations for 2014 annual meetings... M&A snapshot: Cross-border acquisitions — Due diligence and pre-acquisition risk considerations... PwC comments on International Valuation Standards Council’s credit and debit valuation adjustments exposure draft... and more

  • PwC comment letter (IVSC)
    PwC Comments on the International Valuation Standards Council's Exposure Draft: Credit and Debit Valuation Adjustments

    3/6/14 | Assurance services

    PwC appreciates the International Valuation Standards Council (IVSC) Standards Board (board) efforts and welcomes the opportunity to provide comments on the exposure draft (ED) that sets out the board’s proposals aimed at providing information on credit and debit valuation adjustments. Our comment letter outlines our general comments to the proposal and responds to certain specific questions for comment in the appendix.

  • Obama Administration FY 2015 budget focuses on tax reform, deficit reduction, and new initiatives

    3/6/14 | Washington national tax services (WNTS)

    President Obama has submitted to Congress a $3.09 trillion federal budget for Fiscal Year 2015. Like last year's budget, revenue proposals in the President's FY 2015 budget are separated into three categories - business tax reform, deficit reduction, and offsets for certain tax relief proposals and new programs.

  • IFRS in the US: The importance of being financially bilingual

    3/5/14 | US GAAP & IFRS Convergence

    US public companies will not be required to adopt IFRS in the foreseeable future, but it’s increasingly important for a US capital market participant to be financially bilingual.

  • Global valuation standards: achievable?

    3/4/14 | Assurance services

    PwC Global valuations leader John Glynn and director Caroline Woodward explain how global valuation standards are worth pursuing, regardless of the obstacles likely to be encountered en route. And with a new chairman in place at the IVSC, the time could be right.

  • Webcast
    Deals Webcast: Embracing Shareholder Activism: Strategy through Tactical Execution - March 31, 2014

    3/4/14 | Transaction services

    In this webcast we will discuss the strategic approaches and practical/transformative actions that companies can undertake to embrace shareholder activism and enhance strategic alignment and execution.

  • Webcast
    PwC and Oracle Webcast: How M&A Activity and Organizational Change Impacts Financial Processes and Systems - March 26, 2014

    3/4/14 | Risk Assurance

    PwC's Risk Assurance Group invites you to attend the How M&A Activity and Organizational Change Impacts Financial Processes and Systems webcast, to learn how to Oracle Advanced Controls can be leveraged in your organizational change efforts.

  • Auditing Standards Board (ASB)

    3/4/14

    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.

  • Meeting
    Enhancing the Audit Committee Report: A Call to Action

    3/4/14

    Enhancing the Audit Committee Report: A Call to Action - April 22, 2014.

  • Corporate Governance Series
    Shareholder questions: Management's considerations for 2014 annual meetings

    3/3/14 | Assurance services

    This PwC publication is intended to help management and the board of directors of public companies prepare for the annual meeting of shareholders. It contains example questions on topics that may be top-of-mind for shareholders, along with background information and suggested actions for management’s consideration.

  • What's new on CFOdirect - Week of February 27, 2014

    2/28/14

    This edition includes: Flashline, Point of view: The municipal securities market, BoardroomDirect, Ways and Means Chairman Camp releases tax reform discussion draft.. and more

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

    2/27/14 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on the latest developments on cybersecurity, including new standards framework from the US Department of Homeland Security and survey results that show CEOs are extremely concerned about cyber-attacks. The newsletter also reports on new shareholder proposals companies are facing in 2014, the creation of an engagement protocol from a group of independent directors and investors, Institutional Shareholder Services targeting director tenure in its corporate governance rating system, and the PCAOB extending the comment period for its proposed lead audit partner disclosure rule.

  • Flashline
    Flashline - Week ending February 27, 2014 (No. 2014-09)

    2/27/14 | Assurance services

    This week's PwC update on financial reporting developments includes: In brief: FASB narrows insurance contracts project scope—convergence unlikely... Point of view: Municipal securities market... BoardroomDirect: February 2014... FASB meetings and project updates... SEC re-opens comment period for asset-backed securities releases... and more

  • Meeting
    IPSASB Meeting

    2/27/14

    Meeting of IFAC's International Public Sector Accounting Standards Board (IPSASB) - March 11-14, 2014.

  • Meeting
    IAASB Meeting

    2/27/14

    Meeting of the IFAC's International Auditing and Assurance Standards Board (IAASB) on March 17-21, 2014.

  • Webcast
    PwC Cash Investment Survey Results Webcast – March 6, 2014

    2/27/14 | Advisory services

    Join us on Thursday, March 6 at 2:00 pm EDT, as we reveal the results from the PwC Cash Investment Survey. The survey was designed to identify leading practices in corporate investment management and provide value-added insight that treasury and finance professionals can apply within their own organizations.

  • Valuation multiples and purchase allocation trends

    2/27/14 | 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.

  • Meeting
    GASB Board Meeting

    2/27/14

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on March 3-4, 2014.

  • Meeting
    GASB Board Meeting (Teleconference)

    2/27/14

    Teleconference meeting of the Board of the Governmental Accounting Standards Board (GASB) on March 24, 2014.

  • Meeting
    GASB Board Meeting

    2/27/14

    Meeting of the Board of the Governmental Accounting Standards Board (GASB) on March 5, 2014.

  • Meeting
    GASAC Meeting

    2/27/14

    Meeting of the GASB's Governmental Accounting Standards Advisory Council (GASAC) on March 11-12, 2014.

  • Meeting
    IESBA Meeting

    2/27/14

    Meeting of IFAC's International Ethics Standards Board for Accountants (IESBA) - April 7-9, 2014.

  • Ways and Means Chairman Camp releases tax reform discussion draft

    2/27/14 | Washington national tax services (WNTS)

    House Ways and Means Chairman Dave Camp (R-MI) has released a 979-page draft 'Tax Reform Act of 2014.'

  • 10Minutes
    10Minutes on data privacy

    2/26/14 | Advisory services

    Data protection and privacy is an urgent issue for both consumers and businesses. As customers increasingly worry whether their personal information is secure and used appropriately, companies are also concerned about protecting data and their brand. This 10Minutes highlights the importance of viewing consumer privacy from more than just a compliance lens and developing a strategy and action plan that will help businesses lead on data privacy by building customer trust and enhancing their brand.

  • Overcoming challenges of leading innovation in medical technology and research in the global market

    2/25/14 | Forensic services

    Promoting healthcare solutions worldwide requires navigation of the complex and constantly changing landscape of US export control laws. How regulatory controls apply to medical devices, pharmaceuticals, and biotechnology products is unique, and understanding where and how to export these products is critical to competing in the global market. This piece discusses the effect of “dual use” controls, defense regulations, and OFAC sanctions on these products, and the risks and opportunities for this booming industry.

  • Economic Impact of Trade Secret Theft

    2/25/14 | Forensic services

    News stories, international negotiations, and recent case law continue to demonstrate the importance of securing trade secrets as a means of ensuring prosperity for companies operating in the U.S. and abroad.

  • In brief
    In brief: FASB narrows insurance contracts project scope—Convergence unlikely (No. 2014-02)

    2/25/14 | Assurance services

    FASB dramatically changes direction on its insurance project—a relief for some, bad news for global convergence.

  • US technology deal insights - Analysis and trends in US technology M&A activity 2014

    2/24/14 | Transaction services

    After a 2012 filled with uncertainties, 2013 witnessed a slow rebuilding of confidence and, perhaps, the charting of a path toward growth. After a first half that saw quarterly technology deal volume drop, optimism took hold with a doubling of activity in the second half. In the end, technology deal activity finished the year 18% lower, amidst IT spending growth of less than 1%. Equity markets and IPO pricings sounded a consistently contrarian note, soaring to long-forgotten highs. These leading indicators of spending and deal growth provide promise for 2014.

  • Point of view
    Point of view: The municipal securities market - Greater transparency and comparability of financial information would benefit stakeholders

    2/24/14 | Assurance services

    Greater transparency and comparability of financial information in the muni- market would benefit stakeholders.

  • Webcast
    Employee Benefits Accounting Webcast: Insights into the current practices and trends - from SEC comment letters to pay practices of leading private equity firms – March 26, 2014

    2/24/14 | 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 specialists will provide their perspectives on emerging accounting, regulatory and market developments within the incentive compensation and employee benefits arena.

  • Tax accounting insights
    Global Tax Accounting Services Newsletter (October-December 2013)

    2/21/14 | Tax accounting services

    In this release we discuss a variety of global accounting, reporting and tax law developments and the related tax accounting considerations.

  • What's new on CFOdirect - Week of February 20, 2014

    2/20/14

    This edition includes: Flashline, Operational controllership: The quiet evolution, Global economic crime survey 2014: US findings, and more

  • Operational controllership: The quiet evolution

    2/20/14 | Transaction services

    Today the landscape is changing, as the operational controllership function is less about technical accounting and financial reporting support (handled by specialist technical teams) and more about creating value for the company while managing risk. The operational controller roles across the companies have evolved into new focus areas, such as reducing legal entities or improving shared services or working proactively with deal and commercial teams—all designed to drive more simplifica­tion, standardization, cost savings or revenue growth.

  • Global Economic Crime Survey, 2014: Key Highlights from the U.S.

    2/20/14 | Forensic services

    From cybercrime to corruption, most economic crimes reported are on the rise. What does this mean for your business? Read the key highlights from the U.S.

  • Flashline
    Flashline - Week ending February 20, 2014 (No. 2014-08)

    2/20/14 | Assurance services

    This week's PwC update on financial reporting developments includes: FASB endorses variable interest entity alternative for private companies... FASB meetings and project updates... ASB proposes amendments to clarified auditing standard on letters for underwriters... and IAASB releases new Framework for Audit Quality.

  • Conference
    IFRS Foundation Conference: London

    2/18/14

    IFRS Foundation Conference: London - June 23-24, 2014.

  • Meeting
    EITF Meeting

    2/18/14

    Meeting of FASB’s Emerging Issues Task Force (EITF) on March 13, 2014.

  • Asset Management 2020: A Brave New World

    2/18/14 | Asset management

    How will the asset management industry’s operating landscape change by 2020, and how can asset managers prepare for the challenges ahead and turn them into competitive advantages? PwC's Asset Management 2020 poses these questions and offers a perspective on how they might be answered.

  • PwC's Global Insights 2014: Drivers of growth for Cash and Carry retailers in emerging markets

    2/18/14 | Retail & consumer

    PwC’s Global Insights 2014: Drivers of growth for Cash and Carry retailers in emerging markets reviews the evolution of the Cash & Carry (C&C) retail model in emerging markets and provides key insights/platforms that can be leveraged for C&C evolution and growth.

  • US retail & consumer deals insights: 2013 year in review and 2014 outlook

    2/18/14 | Retail & consumer

    Despite a lull in deal activity during Q2, total transaction value for 2013 surpassed the $100 billion mark for the first time since 2008, anchored by one of the largest consumer products deals in history with the $28 billion Heinz deal. There were several factors which challenged consumer sentiment throughout 2013, however consumer sentiment was up year-over-year driven by labor and economic improvements. We expect R&C deal activity will continue its positive momentum, but will remain challenging as supply and demand of quality assets for sale may remain divergent.

  • Digital disruptor: How Bitcoin is driving innovation in entertainment, media and communications

    2/18/14 | Entertainment & media

    Digital Disruptor: Bitcoin is a peer-to-peer currency and has gained traction recently. PwC's report discussing the evolution and impact of Bitcoin, and its adoption in sectors such as entertainment, media video games, casino gaming, travel & tourism, telecom and internet.

  • US Entertainment Media and Communications deal insights: 2013 year end update

    2/18/14 | Entertainment & media

    The entertainment, media and communications (EMC) deal market is gaining momentum once again and companies face greater competition for attractive acquisitions. We look at deal drivers and the deal outlook for 2014 in the most active sectors, including: Broadcasting, Communications, Advertising & Marketing, Publishing, Recreation & Leisure and Film/Content.

  • Making a statement: Transforming insurance billing to gain a competitive edge

    2/18/14 | Financial Services Institute

    Leading insurers approach the billing process strategically, viewing it as an opportunity to improve the customer experience and build loyalty.

  • Navigating the megatrends: Strategizing for success

    2/18/14 | Aerospace & defense

    Economic, cultural, social, and scientific changes like demographic shifts, urbanization, climate change, technology advances are impacting all businesses. What should aerospace & defense companies be thinking about to be successful in light of these megatrends?

  • Meeting
    FASAC Meeting

    2/18/14

    Meeting of the FASB's Financial Accounting Standards Advisory Council (FASAC) on March 25, 2014.

  • Meeting
    FASB Board Meeting

    2/18/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on March 26, 2014.

  • Meeting
    FASB/IASB Joint Meeting

    2/18/14

    Joint meeting of the boards of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) - March 18-19, 2014.

  • Meeting
    FASB Board Meeting

    2/18/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on March 12, 2014.

  • Meeting
    IASB Board Meeting

    2/18/14

    Meeting of the board of the International Accounting Standards Board (IASB), March -21, 2014.

  • IESBA Roundtable: Enhancing Ethics Standards for Professional Accountants

    2/17/14

    The IESBA is hosting on July 10, 2014, global roundtables to gain additional feedback on its project to address professional accountants' responsibilities regarding the disclosure to an appropriate authority of suspected non-compliance with laws and regulations by a client or employer

  • IESBA Roundtable: Enhancing Ethics Standards for Professional Accountants

    2/17/14

    The IESBA is hosting on June 3, 2014, global roundtables to gain additional feedback on its project to address professional accountants' responsibilities regarding the disclosure to an appropriate authority of suspected non-compliance with laws and regulations by a client or employer

  • Conference
    AICPA National Tax Conference

    2/17/14

    AICPA National Tax Conference - November 3-4, 2014.

  • IESBA Roundtable: Enhancing Ethics Standards for Professional Accountants

    2/17/14

    The IESBA is hosting on May 20, 2014, global roundtables to gain additional feedback on its project to address professional accountants' responsibilities regarding the disclosure to an appropriate authority of suspected non-compliance with laws and regulations by a client or employer

  • Meeting
    IFRS Interpretations Committee Meeting

    2/17/14

    Meeting of the IFRS Interpretations Committee - March 25-26, 2014.

  • SEC Cybersecurity Roundtable

    2/17/14

    The SEC will host a roundtable on March 26 to discuss cybersecurity.

  • What's new on CFOdirect - Week of February 13, 2014

    2/14/14

    This edition includes: Flashline... SEC comment letter trends grouped by selected industry and accounting topic... Conflict minerals: Where do you stand? Take PwC's survey... and more

  • IFRS Interpretations Committee (IFRIC)

    2/13/14

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

  • Webcast
    Does your risk management function also drive company performance? It should… webcast - March 14, 2014

    2/13/14 | Entertainment & media

    On this Entertainment, media and communications sector webcast, we will explore the characteristics and best practices in monitoring and managing key risks, and link these practices to the strategic, operational and financial business imperatives.

  • Private Company Platforms – NYSE ACE Portal & NASDAQ Private Market (Observations from the front lines)

    2/13/14 | US Capital Markets and Accounting Advisory Services

    The broadening of private company securities sales has helped drive the development of two new offerings from the NYSE and NASDAQ OMX. Both solutions, although different in approach and focus, are designed to provide a platform and market structure for private companies to manage and conduct the sale of private company securities.

  • Flashline
    Flashline - Week ending February 13, 2014 (No. 2014-07)

    2/13/14 | Assurance services

    This week's PwC update on financial reporting developments includes: Save the date: Q1-2014 Current Accounting and Reporting Developments webcast—Tuesday, March 18... SEC staff release updated Financial Reporting Manual... IFRIC Update — January 2014... and more.

  • 2013 US Capital Markets watch - analysis and trends

    2/12/14 | Transaction services

    Welcome to PwC’s inaugural 2013 US Capital Markets Watch. Reflecting the integrated nature of capital markets, we have broadened the discussion beyond Initial Public Offerings (IPOs) to include the equity follow-on market, the convertible market, debt markets, and spin-offs.

  • Webcast
    Q1 Current Accounting and Reporting Developments Webcast - March 18, 2014

    2/12/14 | Assurance services

    Our quarterly webcast is designed to keep you informed about emerging accounting, regulatory, and market developments impacting financial reporting. Did you miss the Q1 2014 webcast on March 18? If so, you still have an opportunity to view the webcast and earn CPE credit! PwC is offering the Q1 2014 webcast in an on-demand format for your convenience.

  • Profitability 2.0: A bigger vision than just cost-cutting

    2/10/14 | Private Company Services

    Reconciling the need to trim with the need to grow entails working through a much more complex set of considerations than in the past. In short, many companies will have to do things differently if they're to boost their profitability.

  • Power and Utilities Alert 2014-4: Accounting for rate-regulated activities under IFRS

    2/10/14 | Power & utilities

    The International Accounting Standards Board (IASB) issued International Financial Reporting Standard 14, Regulatory Deferral Accounts (IFRS 14), an interim standard on the accounting for certain balances that arise from rate-regulated activities.

  • US and global information reporting and withholding: Looking ahead to 2014 and beyond

    2/10/14 | US tax services

    This Tax Insight serves as a high-level primer of information reporting and withholding requirements for 2014 and beyond.

  • Trendsetter Barometer™ — Private companies eye substantial revenue growth in 2014, expect to outperform GDP forecast

    2/10/14 | Private Company Services

    We spoke to over 200 private-company leaders about what they envision for the year ahead. They told us they're more optimistic about the economy, have ambitious revenue goals, and plan to hire new workers in 2014. Read our report to hear what else they're planning for the year ahead.

  • What's new on CFOdirect - Week of February 6, 2014

    2/6/14

    This edition includes: Flashline, IFRS news, Strengthening Internal Audit’s impact and value, PwC and SAP Webcast Series, Retail & Consumer Financial Reporting Trends, and more

  • PwC comment letter (IASB)
    PwC comments on the IASB's proposed amendments to IAS 27 to allow equity method accounting

    2/6/14 | Global accounting consulting services

    In this comment letter, we do not object to the board’s proposal to restore the use of the equity method as one of the options to account for investments in subsidiaries, joint ventures and associates in an entity’s separate financial statements. However, we do not support the requirement for retrospective application of the exposure draft nor the proposed consequential amendment to IAS 28, Investments in Associates and Joint Ventures.

  • IFRS news
    IFRS news - February 2014

    2/6/14 | Assurance services

    This issue of IFRS news looks at (1) needs of capital providers: EFRAG and ICAS report, (2) IFRIC 21 - just ‘levies’ or much more?, (3) how should business models affect accounting?, (4) interim standard on regulatory deferral accounts , (5) IFRS 9 redeliberations, (6) IFRS 3 post implementation review, (7) lease redeliberations, (8) IAS 1 narrow scope amendments, and (9) Q&As: money market funds.

  • Flashline
    Flashline - Week ending February 6, 2014 (No. 2014-06)

    2/6/14 | Assurance services

    This week's PwC update on financial reporting includes: Private company reporter: PCC revises, re-approves final VIE alternative for common control leasing arrangements... PwC comments on PCAOB's reproposal to disclose name of engagement partner and certain other participants in the audit... IFRS news – February 2014... and more.

  • Webcast
    A focus on value creation: The year that was in oil and gas deals webcast - February 13, 2014

    2/6/14 | Energy & mining

    In the past year, oil and gas companies focused on maximizing shareholder value. This webcast will focus on key themes found in the PwC quarterly M&A analysis along with our insights on deals done in the past year and what the deal market for 2014 may hold.

  • PwC comment letter (IASB)
    PwC comments on IFRS Interpretations Committee's tentative agenda decision: IFRS 2–Share-based Payment

    2/6/14 | Global accounting consulting services

    In this comment letter, we respond to the boards tentative agenda decision: IFRS 2, Share-based payment – price difference between the institutional offer price and the retail offer price for shares in an initial public offering. We support the committee’s decision not to take this question onto the agenda but not for the reasons given. We are concerned that the reasons given for the agenda decision will increase diversity in practice regarding the application of IFRS 2 paragraph 13A and may also lead to diversity in the application of IFRS 13.

  • Answering your cybersecurity questions

    2/5/14 | Advisory services

    There continues to be systematic security issues with retailers in the United States. A number of recent high-profile data breaches demonstrate that cyberattacks on retail and consumer organizations are increasing in number. This piece discusses what boards and management can do to better position their companies to handle cybersecurity events. It also covers threat actors who exploit retailers via cyberspace, and provides questions to consider in the early weeks of 2014.

  • Spotlight on accounting for power and utilities companies for 2014

    2/5/14 | Power & utilities

    This document highlights technical accounting and financial reporting topics that are central to the industry and should be on the minds of chief accounting officers and controllers as they establish their plans for 2014.

  • Power and Utilities Alert 2014-2: Nuclear waste disposal fees

    2/5/14 | Power & utilities

    A recent Court of Appeals ruling, and a request by the US Department of Justice, have raised questions about the collection of nuclear waste disposal fees.

  • Retail & Consumer: 2013 Financial Reporting Trends

    2/5/14 | Retail & consumer

    The retail and consumer (R&C) practice of PwC is pleased to present our first report on financial reporting trends for the R&C industry.

  • PwC comment letter (PCAOB)
    PwC comments on PCAOB's reproposal to disclose name of engagement partner and certain other participants in the audit

    2/4/14 | Assurance services

    PwC supports transparency about the engagement partner and audit participants through means other than the audit report

  • Empowering business agility: Strengthening Internal Audit’s impact and value

    2/4/14 | Power & utilities

    Findings from the eighth annual survey of power and utilities chief audit executives.

  • Automotive: 2013 SEC comment letter trends

    2/3/14 | Automotive

    We have prepared this report to assist management teams in their understanding of the area’s most frequently commented on by SEC staff. The information summarized in this report is based on comment letters issued to companies in the automotive sector and closed by the SEC from October 1, 2012, to October 31, 2013.

  • Webcast
    PwC and SAP 2014 Webcast Series - Discussing the top issues companies are asking about Transfer Pricing - February 25, March 19, April 23

    2/3/14 | Advisory services

    In the current economic and regulatory climate, transfer pricing implementation requires more attention than ever before, within both finance and tax teams as well as across a range of other stakeholders. It is no surprise that transfer pricing has become the top priority for any global company. You're invited to a webcast series with PwC and SAP discussing the main questions companies are asking about as it relates to their transfer pricing compliance strategy.

  • Private company reporter
    Private company reporter - PCC amends, re-approves final VIE alternative for common control leasing arrangements

    1/31/14 | Assurance services

    In January, the PCC revised, then re-approved an alternative offering private companies an exemption from applying the VIE consolidation model to certain arrangements

  • Dataline / In depth
    Dataline: Assets acquired to be used in research and development activities - AICPA issues updated Accounting and Valuation Guide (No. 2014-04)

    1/30/14 | Assurance services

    The AICPA’s Financial Reporting Executive Committee (FinREC) recently issued an Accounting and Valuation Guide covering acquired in process research and development assets.

  • 17th Annual Global CEO Survey: US Findings

    1/30/14

    US CEOs in our 17th Annual Global CEO Survey are finding reasons to be more confident in many places. At home, the outlook for the US economy is improving. For example, we saw momentum increase in the US deals market over 2013, and business investment is picking up.

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

    1/30/14 | Center for Board Governance

    In this issue of BoardroomDirect® Mary Ann Cloyd, leader of PwC’s Center for Board Governance, recently talked with Noreen Doyle, director of Newmont Mining Corp., Credit Suisse, and QinetiQ Group Plc, and Jim Nevels, chair of The Hershey Co, about a variety of issues including shareholder communication, risk oversight, and board diversity.

  • Dataline / In depth
    Dataline: Accounting for hedging activities - IASB new general hedge accounting requirements (No. 2014-03)

    1/30/14 | Assurance services

    This Dataline highlights key provisions of the IASB's new guidance.

  • Financial Services: 2013 SEC comment letter trends

    1/30/14 | Financial services

    This paper discusses the SEC staff’s comment letters issued over the past few years to registrants within the financial services industry and the identified trends of hot topic areas.

  • Flashline
    Flashline - Week ending January 30, 2014 (No. 2014-05)

    1/30/14 | Assurance services

    This week's PwC update on financial reporting includes: Dataline: Implications of recent events in Venezuela—Modifications to SICAD... Dataline: Assets acquired to be used in research and development activities - AICPA’s Accounting & Valuation Guide... Dataline: Accounting for investments in qualified affordable housing projects... BoardroomDirect: January 2014... and more.

  • Webcast
    On demand version: Q4 -2013 Current Accounting and Reporting Developments webcast

    1/29/14 | Assurance services

    Did you miss the Q4 2013 "Current Accounting & Reporting Developments" webcast on December 17? If so, you still have an opportunity to view the webcast and earn CPE credit! PwC is offering the Q4 2013 webcast in an on-demand format for your convenience.

  • Technology Forecast: The future of enterprise apps: Moving beyond workflows to mindflows

    1/28/14 | Center for technology and innovation

    This issue of the Technology Forecast examines the future of enterprise applications. Emerging technologies, including mobility, cloud, application programming interfaces (APIs), analytics and others are giving rise to the "mindful app".

  • Tax accounting insights
    Tax accounting retrospective (July - December 2013)

    1/28/14 | Tax accounting services

    As part of our continued effort to help organizations navigate through the complexity of today’s tax accounting issues, we’ve assembled a compilation of our Tax Accounting Services’ publications released between July 2013 and December 2013.

  • Financial instruments

    1/27/14

    PwC offers the latest developments, summaries of board decisions, and publications on the FASB and IASB's financial instruments project which includes classification and measurement of financial instruments, impairment of financial assets, and hedging.

  • IFRS in the US

    1/27/14

    PwC provides the latest developments and helpful publications on IFRS adoption & convergence in the US.

  • Meeting
    FASB Board Meeting

    1/27/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on February 12, 2014.

  • Meeting
    FASB Board Meeting

    1/27/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on February 19, 2014.

  • Meeting
    FASB Board Meeting

    1/27/14

    Meeting of the Board of the Financial Accounting Standards Board (FASB) on February 26, 2014.

  • Dataline / In depth
    Dataline: FASB revises the accounting for investments in qualified affordable housing projects (No. 2014-02)

    1/24/14 | Assurance services

    The FASB introduces a new method of accounting for investments in qualified affordable housing projects.

  • Dataline / In depth
    Dataline: Implications of Recent Events in Venezuela - Modifications to SICAD (No. 2014-01)

    1/24/14 | Assurance services

    In December 2013, the regulation allowing the SICAD auction mechanism was amended to expand its use.

  • Being prepared in a hot IPO market (Observations from the front lines)

    1/23/14 | US Capital Markets and Accounting Advisory Services

    Strong demand for IPOs continued in the fourth quarter of 2013, capping a robust year for the capital markets and setting the stage for continued growth in 2014. The window for raising capital in a robust IPO market tends to open with bursts of popularity then close quickly. This requires a constant state of readiness for the required IPO document that is filed with the Securities and Exchange Commission “SEC”. Don’t let unforeseen financial reporting items be the road block to accessing the IPO markets.

  • Flashline
    Flashline - Week ending January 23, 2014 (No. 2014-04)

    1/23/14 | Assurance services

    This week's PwC update on financial reporting includes: Tax accounting insights: How will recently expired US tax provisions affect your financial statements?... Webcast: Key considerations for board and audit committee members – January 29... FASB issues exposure draft on classification of government-guaranteed mortgage loans upon foreclosure... Final minutes of the November 14 EITF meeting... and more.

  • Navigating a path forward: 2014 Tax Legislative Outlook

    1/22/14 | Washington national tax services (WNTS)

    PwC's Washington National Tax Services (WNTS) offers a preview of the key tax policy issues facing the Obama Administration and Congress

  • Outlook for the sports market in North America through 2017

    1/21/14 | Entertainment & media

    PwC’s Sports Outlook focuses on recent results and potential opportunities and challenges to future industry growth. This special edition for North America provides revenue projections over five years through 2017 within four key segments of the sports market.

  • Game Changer: A new kind of value chain for entertainment and media companies

    1/21/14 | Entertainment & media

    With digital content projected to account for 87 percent of growth in spending in the entertainment and media (E&M) industry over the next five years, efficiently producing and managing such content is top of mind for industry players.

  • Webcast
    PwC's Investor Resource Institute megatrends webcast - February 6, 2014

    1/21/14 | PwC Investor Resource Institute

    PwC's Investor Resource Institute invites you to join us for a webcast on Thursday, February 6 from 3:00 - 4:00pm ET. During this webcast we will be discussing five megatrends that we see shaping the global business environment, and the implications of these macroeconomic forces may have on corporate strategies.

  • Return to spender: How financial institutions can better understand their IT investments and get more out of them.

    1/21/14 | Financial Services Institute

    Financial institutions have spent heavily to improve their technology capabilities but are still left questioning the value they are getting from IT.

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

    1/21/14 | 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.

  • The Internal Audit Analytics Conundrum—Finding your path through data

    1/21/14 | Risk Assurance

    Business development during recent decades has involved extensive use of technology designed to drive business competitiveness and expand new business horizons. Integrating data analytics into your Internal Audit approach can help you achieve your audit objectives in a more reliable and cost-effective way. This white paper highlights what Internal Audit can be doing to help utilize analytics across their audit plan.

  • Webcast
    Key considerations for board and audit committee members webcast - January 29, 2014

    1/21/14 | Center for Board Governance

    On January 29, Mary Ann Cloyd, leader of PwC's Center for Board Governance, and Tim Ryan, PwC vice chair and leader of Markets, Strategy, and Stakeholders, lead the Center for Board Governance Key considerations for board and audit committee members webcast. which focused on what issues are top of mind for board and audit committee members.

  • Tax accounting insights
    How will recently expired US tax provisions affect your financial statements?

    1/20/14 | Tax accounting services

    How will recently expired US tax provisions affect your financial statements? Tax Accounting Considerations for Expired Tax Provisions

  • Flashline
    Flashline - Week ending January 16, 2014 (No. 2014-03)

    1/16/14 | Assurance services

    This week's PwC update on financial reporting includes: FASB issues final private company accounting alternatives for goodwill and certain interest rate swaps... IFRS Foundation seeks comments on proposed IFRS Taxonomy 2013 interim releases... AICPA issues new Q&As on conflict minerals reports... FASB meetings and project updates... and more.

  • In brief
    In brief: FASB issues final private company accounting alternatives for goodwill and certain interest rate swaps (No. 2014-01)

    1/16/14 | Assurance services

    On January 16, the FASB issued final standards for goodwill and interest rate swaps, providing private companies with accounting alternatives to simplify existing GAAP.

  • Power and Utilities Alert 2014-1: Accounting for rate-regulated activities under IFRS

    1/16/14 | Power & utilities

    The International Accounting Standards Board (IASB) continues to advance its rate-regulated activities projects.

  • Consumer Finance Group Accounting and Finance Considerations – Winter 2014

    1/16/14 | Consumer finance

    Consumer Finance Group Accounting and Finance Considerations provides key perspective on the complex accounting, finance and reporting issues that are impacting the consumer finance industry.

  • Distinguishing a Business from an Asset or a Group of Assets

    1/16/14 | Pharmaceuticals & life science

    This Pharmaceutical and Life Sciences Industry GAAP Alert focuses on the key accounting considerations when making this determination and provides illustrative examples.

  • SEC comment letter trends

    1/15/14 | Assurance services

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

  • Retail & Consumer: 2013 SEC comment letter trends

    1/15/14 | Retail & consumer

    Understanding the SEC staff’s recent focus areas specific to retail and consumer companies are paramount to industry leaders. We have highlighted the top areas where R&C registrants received the most comments...

  • Heard at the forum: Five provocative things

    1/10/14 | PwC Investor Resource Institute

    In early December, institutional investors and governance specialists got together in New York City at Stanford’s Institutional Investors’ Forum, co-hosted by PwC’s Investor Resource Institute. What are the big issues on investors’ minds?

  • Employee stock compensation: 2013 SEC comment letter trends

    1/9/14 | Human resource services

    PwC has produced this document to assist management teams in identifying and understanding the SEC staff's current focus areas for stock compensation. We have highlighted the areas where registrants received the most comments from the SEC staff and have provided relevant examples of recent comment letters to aid preparers in ensuring their disclosures are robust and consistent with the relevant accounting or reporting guidance for stock compensation.

  • Entertainment, media & communications: 2013 SEC comment letter trends

    1/9/14 | Entertainment & media

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

  • Practical tip
    Practical tip: An emerging growth company should continually evaluate its status and related implications on its SEC filings (No. 2014-01)

    1/9/14 | Assurance services

    This Practical tip focuses on the timing of the loss of "emerging growth company" (EGC) status and the implication of losing that status on SEC filings.

  • Setting the standard
    Setting the standard - January 2014

    1/9/14 | Assurance services

    Welcome to the latest edition of "Setting the standard." It includes the latest updates on the standard-setting activities of the FASB and IASB. Learn more inside.

  • Practical tip
    Practical tip: Determining financial statement presentation for the acquisition of selected parts of an entity (No. 2014-02)

    1/9/14 | Assurance services

    This Practical tip highlights the guidance related to the determination of the financial statement presentation for the acquisition of selected parts of an entity.

  • Webcast
    Addressing the compensation and benefits challenges in a consolidating healthcare industry webcast – January 22, 2014

    1/9/14 | Human resource services

    The consolidation in the healthcare industry is creating new and bigger HR related challenges. As health systems redefine their brands and clarify their strategies in this time of convergence, hospital executives have new struggles to conquer, from evaluating merger candidates to integrating them (including the nuances of integrating physician practices), to delivering meaningful benefits in cost effective ways.

  • Flashline
    Flashline - Week ending January 09, 2014 (No. 2014-02)

    1/9/14 | Assurance services

    This week's PwC update on financial reporting includes: Accounting for income taxes: Year-end considerations... Setting the standard — What you need to know about the FASB's and IASB's standard setting activities — January 2014... SEC seeks comments on the PCAOB's proposed Dodd-Frank amendments for broker-dealer audit... FASB meetings and project updates... and more.

  • Tax accounting insights
    2014 Mexican tax reform package

    1/7/14 | Tax accounting services

    Tax accounting considerations of the 2014 Mexican tax reform package.

  • Tax accounting insights
    Accounting for Income Taxes: 2013 Year-end Hot Topics

    1/6/14 | Tax accounting services

    Calendar year 2013 has seen considerable activity across the global legislative and regulatory landscapes. We have seen changes to tax laws in several key territories, and certain legislative trends having a significant impact on income tax accounting. These developments, combined with an environment of economic uncertainty, have added to the challenges in accounting for income taxes.

  • Social Selling: A Digital Blueprint for the Automobile Industry

    1/6/14 | Automotive

    The automotive industry is amidst an era of marketing disruption. Traditional advertising models and budgets are withering and people are working to find the right mix of marketing among multiple social and digital platforms inside and outside of their control. This always-on and unlimited sharing of experiences, combined with digital communications tools embedded into the car ownership experience itself, has created a new playing field for automakers. This is the third online era. How all of it combined influences the transaction experience is what we refer to as social selling.

  • Healthcare provider: 2013 SEC comment letter trends

    1/6/14 | Health Research Institute

    To help registrants gain insight into the SEC’s current areas of interest, PwC analyzed comments released by the SEC staff to domestic large accelerated, accelerated and non-accelerated registrants within the healthcare provider industry during the three year period ended September 30, 2013.

  • Aviation’s second golden age: Can the US aircraft industry maintain leadership?

    1/6/14 | Aerospace & defense

    Demand for air travel—and for more smarter, cleaner aircraft—is taking off globally. Can the US sustain its leading edge amidst struggles on talent and new ripples of competition from emerging players?

  • Energy and Mining: 2013 SEC comment letter trends

    1/6/14 | Energy & mining

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

  • Technology sector companies: 2013 SEC comment letter trends

    1/3/14 | Technology

    As year-end rapidly approaches, it is time to plan for your annual filing. PwC's technology industry publication, Stay informed: 2013 technology SEC comment letter trends, provides a comprehensive analysis of recent SEC staff comments to assist you with the understanding of the key trends that are relevant to companies in the technology sector.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - December 2013

    1/2/14 | Center for Board Governance

    This issue of BoardroomDirect® provides a synopsis of PwC’s Key considerations for board and audit committee members, 2013-2014 edition. That publication offers insight into major issues facing directors, such as strategy, emerging technologies and Big Data, risk oversight, the talent pipeline, corporate ethics, the financials, and stakeholder communications. There are also actions for directors to consider for each issue.

  • Flashline
    Flashline - Week ending January 02, 2014 (No. 2014-01)

    1/2/14 | Assurance services

    This week's PwC update on financial reporting includes: Dataline: FASB proposes to eliminate development stage entity reporting and amend the consolidation guidance... BoardroomDirect: December 2013... SEC issues staff report on public company disclosure... FASB meetings and project updates... and more.

  • Power and Utilities: 2013 SEC comment letter trends

    1/2/14 | Power & utilities

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

  • IFRS news
    IFRS news - December 2013/January 2014

    1/2/14 | Assurance services

    PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) IFRS 9 hedging project, (2) revised pension changes, (3) 10 Key reminders for 2013 year-ends (4) IAS 27 narrow scope amendments, (5) ESMA enforcement decisions, (6) IIRC integrated reporting Framework, (7) IFRS 9 deliberations, (8) annual improvements, and (9) know your IFRS 'ABC': 'L' is for Loans.

  • In brief
    In brief: FASB reaches final conclusions on repurchase agreement project (No. 2013-51)

    12/23/13 | Assurance services

    Final conclusions on repo project, Repos-to-maturity on balance sheet, Change in accounting for repurchase financings, New repo disclosures.

  • In brief
    In brief: FASB financial instruments project - Convergence no longer likely (No. 2013-50)

    12/23/13 | Assurance services

    The FASB has made important decisions related to the classification and measurement, and impairment projects that increase divergence from the IASB.

  • Corporate Governance Series
    The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q4 2013

    12/23/13 | Center for Board Governance

    This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues that impact board decisions and company policies.

  • Tax accounting insights
    Global Tax Accounting Services Newsletter (July to September 2013)

    12/23/13 | Tax accounting services

    In this release we discuss a variety of accounting and regulatory updates. We also draw your attention to some significant tax law and tax rate changes during the quarter ended 30 September 2013 and some important tax accounting considerations for mergers and acquisition transactions.

  • Dataline / In depth
    Dataline: Development stage entities - FASB proposes to eliminate DSE reporting and amend the consolidation guidance (No. 2013-31)

    12/23/13 | Assurance services

    The recent FASB proposal aims to eliminate the development stage entity reporting requirements and also amends the consolidation guidance.

  • Dataline / In depth
    Dataline: Accounting for centrally cleared derivatives Understanding the accounting implications of Dodd-Frank Title VII (No. 2013-30)

    12/20/13 | Assurance services

    Dodd-Frank Title VII changed the trading requirements for certain derivatives, raising a number of financial reporting issues related to centrally cleared derivatives.

  • PwC comment letter (FASB)
    PwC comments on FASB's proposal to eliminate development stage entity reporting and amend the consolidation guidance

    12/20/13 | Assurance services

    PwC supports the proposed elimination of the development stage entity reporting requirements, but expresses reservations about a change to the consolidation guidance.

  • PwC’s Q4 IPO Watch Finds 2013 IPO Volume Hits Highest Level in Six Years

    12/19/13 | Transaction services

    Strong demand for initial public offerings (IPOs) continued in the fourth quarter of 2013, capping a robust year for the capital markets and setting the stage for continued growth in the new year, according to IPO Watch, a quarterly survey of IPOs listed on U.S. stock exchanges by PwC US. Total IPO volume for 2013, as of December 17, reached 237 public company debuts, easily surpassing overall volume of 146 IPOs in 2012 and representing the most active environment for newly listed companies since 2007.

  • Meeting
    FASAB Meeting

    12/19/13

    Meeting of the Federal Accounting Standards Advisory Board (FASAB) - March 5-6, 2014.

  • Flashline
    Flashline - Week ending December 19, 2013 (No. 2013-51)

    12/19/13 | Assurance services

    This week's PwC update on financial reporting includes: Dataline: 2013 year-end financial reporting considerations—Leading practices, lessons learned, and reminders... Tax accounting insights: Income tax disclosure... 2014 U.S. GAAP Financial Reporting Taxonomy now available... FASB meetings and project updates... and more.

  • Corporate Governance Series
    Key considerations for board and audit committee members, 2013-2014 version

    12/19/13 | Center for Board Governance

    This report addresses the changing boardroom agenda and outlines topics that can provide a basis to help enhance the quality of board and management discussions in the coming year.

  • Point of view
    Point of view: Cash flow reporting - A call to action

    12/19/13 | Assurance services

    Enhancing cash flow transparency will help users better understand a company’s financial health and future prospects, read our Point of View to find out more.

  • Dataline / In depth
    Dataline: 2013 year-end financial reporting considerations: Leading practices, lessons learned, and reminders (No. 2013-29)

    12/19/13 | Assurance services

    This Dataline provides timely reminders for companies as they navigate the year-end financial reporting process. Topics include: cash flows, other comprehensive income, revenue recognition, income taxes, segments, impairment of long-lived assets, goodwill – qualitative impairment test, variable interest entities, equity method investments, asset acquisition versus business, accounting changes and error corrections, use of overnight index swap rate in derivatives valuation, fair value hierarchy, equity-linked financing instruments, extinguishment gain when debt holder owns equity, contingencies, and stock-based compensation.

  • Webcast
    Aligning your GRC solution with the revised COSO Internal Control-Integrated Framework webcast - January 28, 2014

    12/19/13 | Risk Assurance

    PwC's Risk Assurance Group invites you to attend this webcast to learn how to improve the alignment of your GRC Solution to the updated COSO Internal Control Framework.

  • Regulatory and standard setting developments - December 18, 2013

    12/18/13 | Assurance services

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

  • Meeting
    IASB Board Meeting

    12/17/13

    Meeting of the board of the International Accounting Standards Board (IASB), February 17-21, 2014.

  • Strategic Divestiture Alternatives – An efficient structure re-emerges (Observations from the front lines)

    12/17/13 | US Capital Markets and Accounting Advisory Services

    The re-emergence of a Mergers & Acquisitions (“M&A”) technique known as a “Reverse Morris Trust” (“RMT”) has proven to provide some unique advantages over other strategic alternatives as a vehicle for divesting divisions or a separate business. Companies considering a divestiture should become knowledgeable on the recent comeback of this strategic alternative so they can actively engage in conversations with their advisors.

  • Dataline / In depth
    Dataline: Supply Chain Finance: Analyzing Structured Payable Programs (No. 2013-28)

    12/17/13 | Assurance services

    Implementing a structured vendor payable program? Be wary - changes to the terms of the trade payable could affect balance sheet classification and debt covenant ratios.

  • Meeting
    SEC Open Meeting

    12/17/13

    The SEC will hold an Open Meeting on Wednesday, February 5, 2014.

  • Meeting
    IFRS Advisory Council Meeting

    12/17/13

    Meeting of the IFRS Advisory Council, February 24-25, 2014.

  • Tax accounting insights
    Income tax disclosure

    12/16/13 | Tax accounting services

    Numerous income tax accounting matters require the use of estimates, judgments, and other subjective information that can obscure the presentation in the financial statement accounts. Clarifying disclosures can enable users to gain a better understanding of the reporting entity’s income tax environment.

  • Income tax

    12/16/13

    CFOdirect issue articles relating to Accounting & reporting: Income tax

  • Insurance contracts

    12/16/13

    CFOdirect issues articles relating to Accounting & reporting: Insurance contracts

  • Industrial Products: 2013 SEC comment letter trends

    12/14/13 | Industrial products

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

  • Dataline / In depth
    Dataline: Highlights of the 2013 AICPA National Conference on Current SEC and PCAOB Developments (No. 2013-27)

    12/13/13 | Assurance services

    SEC, PCAOB and FASB speakers were among the headliners at the 2013 AICPA Conference. Key themes included quality and transparency for financial reporting and audits.

  • Flashline
    Flashline - Week ending December 12, 2013 (No. 2013-50)

    12/13/13 | Assurance services

    This week's PwC update on financial reporting includes: The quarter close - A look at this quarter’s financial reporting issues - Q4 2013... Reminder: Q4 current accounting and reporting developments webcast – December 17... AICPA holds 41st Annual National Conference on Current SEC and PCAOB Developments... and more.

  • Webcast
    Not your father's Africa: doing successful deals in a new frontier webcast - January 29, 2014

    12/12/13 | Transaction services

    In this webcast we will discuss the factors at play in Africa today that are providing significant opportunity for investment, and how deals are getting done.

  • PwC comment letter (PCAOB)
    PwC comments on PCAOB's proposed auditor reporting and other information standards

    12/12/13 | Assurance services

    PwC supports changes to the audit report and auditor's responsibilities for other information that are responsive to user feedback yet maintain or improve audit quality.

  • Dataline / In depth
    Dataline: Highlights of the 2013 AICPA National Conference on Banks and Savings Institutions (No. 2013-26)

    12/12/13 | Assurance services

    At the 2013 AICPA National Conference on Banks and Savings Institutions, regulators and standard setters shared views on top-of-mind issues for financial institutions.

  • Webcast
    Transforming the Tax Function: add strategy, subtract risk in your company’s tax department webcast – January 15, 2014

    12/12/13

    Join us for a discussion on transforming the tax function. PwC thought leaders will highlight the key challenges and opportunities of tax transformation, while delivering distinctive and forward-looking insight.

  • Top health industry issues of 2014

    12/11/13 | Health Research Institute

    The 2014 Top Issues report examines the shifting healthcare landscape and offers insights on how to survive rising expectations and tough competition.

  • Objects in the mirror are closer than they appear: Auto finance industry keeps its sights on impending regulation

    12/10/13 | Automotive

    Although most auto dealers are exempt from the Consumer Financial Protection Bureau’s (CFPB’s) supervisory authority, CFPB’s oversight of automobile finance transactions is expanding. In the upcoming months, auto lenders and dealers are likely to see increased regulatory scrutiny around consumer protection matters, and this could mean significant changes for the industry.

  • Video: Healthcare costs and the Affordable Care Act

    12/10/13 | Assurance services

    PwC's Jay Seliber, Michael Thompson and Ken Stoler discuss the Affordable Care Act and accounting implications for retiree medical plans.

  • Quarter close
    The quarter close — Fourth quarter 2013: Publication and new video perspectives

    12/10/13 | Assurance services

    This edition updates you on recent FASB, SEC and other regulatory and corporate governance topics. Learn what's new now, and what to look for in the near future. We invite you to download our Q4 publication and view our new video perspectives.

  • 10Minutes
    10Minutes on service provider transparency

    12/10/13 | Risk Assurance

    Businesses depend on service providers to handle confidential data, run essential business processes, and manage critical technology. This can leave businesses vulnerable to service provider breakdowns. The result can be the providers’ clients violating regulations and even losing customer trust. Yet many businesses may know less than they realize about their service providers’ controls. This 10Minutes discusses how SOC 2 and SOC 3 reports can give businesses the picture they need to have solid confidence in their service providers.

  • Dataline / In depth
    Dataline: Derivative valuation: The transition to OIS discounting (No. 2013-25)

    12/10/13 | Assurance services

    Derivative pricing practices have evolved in recent years to reflect the funding benefit of collateral when that collateral can be rehypothecated. In fact, some collateralized derivatives may now need to be valued based on discounting at the Overnight Indexed Swap (“OIS”) rate.

  • Putting the success in succession

    12/9/13 | Advisory services

    Succession planning done right sets the growth course. It aligns with talent processes, mends gaps and develops future leaders for success. But too often, it doesn’t get the attention it deserves unless a crisis forces it on the agenda. True planning for the workforce of the future, for the success of the future—means addressing succession planning today.

  • In brief
    In brief: PCAOB reproposes amendments to disclose name of engagement partner and certain other participants in audits (No. 2013-49)

    12/9/13 | Assurance services

    The PCAOB reproposal would require disclosure in the auditor's report of the name of the engagement partner and information about certain other participants in the audit.