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  • Financial Reporting Publications for CFOs and Financial Executives: PwC
    Webcasts videos podcasts Webcasts On demand CPE Videos Podcasts Events Newsletter signup CFOdirect Network More than information insight International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Publications Our library of insights and interpretations about the latest accounting and business hot topics at your fingertips In brief FASB proposes changes to several aspects of pension accounting Flashline Read our weekly update on current financial reporting developments In depth Year end financial reporting considerations Point of view Preparing for the new revenue standard Are you ready In the loop Managing pension costs some solutions are time sensitive Other publications Accounting guides SEC comment letter trends The quarter close Practical tips on applying financial reporting requirements Explore 10Minutes Accounting guides Corporate governance series EITF observer Flashline IFRS news In brief In depth In the loop In transition M A snapshot Point of view Practical tips on applying existing financial reporting requirements Private company reporter PwC comment letters Regulatory and standard setting developments SEC comment letter trends Tax accounting insights The quarter close Weekly newsletter Subscribe to our weekly newsletter and alerts Click here Publications 10Minutes Accounting guides Corporate governance series EITF observer Flashline IFRS news In brief In depth In the loop In transition M A snapshot Point of view Practical tip Private company reporter PwC comment letters AICPA ASB FASB GASB IFAC IASB IVSC PCAOB SEC Regulatory and standard setting developments SEC comment letter trends Tax accounting insights The quarter close Weekly newsletter CFOdirect featured topics 2015 Y E financial reporting Business combinations Consolidation Fair value measurement Financial instruments Foreign currency IFRS in the US Income tax Insurance

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications.html (2016-02-10)
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  • 10Minutes
    on the OECD s BEPS project 05 10 15 The OECD s base erosion and profit shifting BEPS project is likely to spur the most significant changes to the taxation of international business in nearly 30 years Multinational companies may see an increased tax burden around the world and there s a strong likelihood that rule changes will affect the optimal structure for your global operations Over the next several years BEPS related law changes likely will cause your company to see upward pressure on effective tax rates and cash tax outlays While the OECD BEPS project will be finalizing recommendations through December 2015 some countries have already begun implementing changes to their tax systems Companies will need to begin assessing the impact on business operations now 10Minutes on the Self Made Billionaire Effect 01 12 15 Authors John Sviokla and Mitch Cohen identify five habits of mind that allow self made billionaires to create value on a massive scale habits that are in direct conflict with the traits and practices most businesses value and promote in their employees 10Minutes on organizational DNA 07 24 14 Ever wonder why some companies consistently deliver while others disappoint Faced with the same market stocked with similar talent one organization flourishes while the other flounders By understanding what makes your organization tick and where there might be breakdowns to address you and your employees can truly deliver on your strategic intent 10Minutes on integrated reporting 04 29 14 Investors have been showing increased interest in the correlations between financial performance and sustainability factors like resource scarcity environmental performance and corporate governance when assessing a company s future risk and growth opportunities Is your company ready to respond This 10Minutes highlights insights and benefits companies can glean into these issues by integrating their thinking to develop a better understanding of impacts to their businesses allowing them to tell a more holistic value creation story 10Minutes on data privacy 02 25 14 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 10Minutes on service provider transparency 12 09 13 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 10Minutes on transforming the tax function 11 12 13 It s

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/10minutes.html (2016-02-10)
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  • Accounting guides: PwC
    US GAAP as well as insight into the level of change on the horizon Fair value measurements 2015 global edition 08 09 15 PwC s popular global guide to fair value measurements helps entites apply U S GAAP and IFRS related to fair value ASC 820 and IFRS 13 Guide to Accounting for Stock based Compensation 2013 second edition July 2015 08 04 15 The application of the guidance contained in ASC 718 Compensation Stock Compensation continues to be a complex undertaking The guidance s many nuances impact not only the accounting for employee stock based compensation but also the related corporate income tax accounting the calculation of earnings per share and the presentation of the cash flow statement The 2013 second edition of our stock based compensation guide explains those and many other issues Financial statement presentation guide 2014 second edition July 2015 07 22 15 PwC s popular Financial statement presentation guide addresses U S GAAP presentation and disclosure requirements of common balance sheet and income statement accounts Guide to Accounting for Variable Interest Entities 2013 second edition June 2015 06 28 15 Our VIE guide updated June 2015 brings together all of the relevant PwC guidance on the accounting for variable interest entities under US GAAP provides an overall framework for the application of the VIE model highlights key questions and answers and offers our perspectives based on our analysis of the guidance and experience in applying it Guide to Accounting for Income Taxes 2013 second edition June 2015 06 28 15 The overall accounting model for income taxes has been in place for many years yet the accounting for income taxes ASC 740 continues to pose many challenges for preparers users and auditors This PwC guide is intended to clarify the fundamental requirements involved in the

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/accounting-guides.html (2016-02-10)
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  • Corporate governance publications on PwC's CFOdirect
    time to enhance audit committee disclosures 02 03 16 Proxy season is here and time to address the audit committee s responsibility to evaluate its public disclosures Want to be your own activist What directors need to know 01 25 16 Shareholder activism is on the rise By focusing on long term shareholder value creation directors can help companies avoid the disruption that an activist agenda would bring BoardroomDirect Update on current board issues January 2016 01 19 16 This issue of BoardroomDirect includes a brief article on a US GAO study that found it would take 40 years for women and men to have equal representation on public boards Also there is news about possible political spending disclosure rules taking a hit in court and in Congress ISS latest FAQs on proxy access issues FASB s new guidance on financial instruments and the Center for Audit Quality s new principles based framework for auditing fair value measurements BoardroomDirect Update on current board issues December 2015 12 22 15 This issue of BoardroomDirect includes a short article on NYC Comptroller Scott Stringer s efforts to make corporate boards more diverse a year after taking on proxy access There is also news about NASDAQ mulling changes to its shareholder approval rules CII issuing a report on its shareholder engagement roundtable ISS updating its QuickScore corporate governance metric PCAOB adopting an audit engagement partner naming rule and highlights of the 2015 AICPA National Conference on Current SEC and PCAOB Developments The quarter close Directors edition 12 17 15 This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues Audit Committee Excellence Series 12 10 15 Economic fraud comes in many varieties bribery corruption money laundering insider trading and financial reporting fraud This ACES issue highlights methods for deterring fraud BoardroomDirect Update on current board issues November 2015 12 02 15 This issue of BoardroomDirect includes a short article on 2016 voting recommendation policies which include changes on overboarding and unilateral board actions It also includes short items on 1 SEC Chair Mary Jo White saying to expect more enforcement actions 2 Spencer Stuart s 2015 US Board Index that showed that there were more new independent directors in 2015 3 the new leases standard becoming effective in 2019 4 a study that finds the new clawback policy rules could affect restatements and 5 a 30 increase in whistleblower tips BoardroomDirect Update on current board issues October 2015 11 02 15 This issue of BoardroomDirect includes a short article on PwC s 2015 Annual Corporate Directors Survey results There is also news about the President preparing to nominate two women to the SEC and the Institutional Shareholder Services annual survey that shows proxy access and overboarding will be big issues in 2016 Additionally there is news about a federal court ruling affirming the need for reasonable cybersecurity protection the SEC seeking comments on the Regulation S X disclosures and the FASB s amendments to the new

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/corporate-governance.html (2016-02-10)
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  • EITF observer - A synopsis of the most recent EITF meeting: PwC
    the changes affecting GAAP EITF observer A synopsis of the September 17th EITF meeting 09 22 15 The EITF met on September 17 2015 to discuss two issues PwC s EITF observer provides you an insightful summary of decisions reached and the changes affecting GAAP EITF observer A synopsis of the June 18th EITF meeting 06 22 15 The EITF met on June 18 2015 to discuss five issues PwC s EITF observer provides you an insightful summary of decisions reached and the changes affecting GAAP EITF observer A synopsis of the March 19th EITF meeting 03 23 15 The EITF met on March 19 2015 to discuss five issues PwC s EITF observer provides you an insightful summary of decisions reached and the changes affecting GAAP EITF observer A synopsis of the September 18th EITF meeting 09 23 14 The EITF met on September 18 2014 to discuss four issues PwC s EITF observer provides you an insightful summary of decisions reached and the changes affecting GAAP EITF observer A synopsis of the June 12th EITF meeting 06 16 14 The EITF met on June 12 to discuss three issues PwC s EITF observer provides a summary of the decisions reached EITF observer A synopsis of the March 13th EITF meeting 03 16 14 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 EITF observer November 14 2013 meeting highlights 11 18 13 The EITF met on November 14th 2013 to discuss six issues PwC s EITF Observer provides you an insightful summary of decisions reached and the changes affecting GAAP EITF observer September 13 2013 meeting highlights 09 16 13 The EITF met on September 13th 2013 to discuss

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/eitf-observer.html (2016-02-10)
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  • Flashline: Weekly Accounting Update and Financial Reporting Developments: PwC CFOdirect
    committee disclosures and more Flashline Week ending January 28 2016 01 28 16 This week s PwC update on financial reporting developments includes Managing pension costs some solutions are time sensitive Accounting blog Three reporting issues you don t want to miss in 2016 and more Flashline Week ending January 21 2016 01 21 16 This week s PwC update on financial reporting developments includes In depth New consolidation standard updated insights BoardroomDirect January 2016 Podcast Management s discussion and analysis and more Flashline Week ending January 14 2016 01 14 16 This week s PwC update on financial reporting developments includes Year end financial reporting resources 10Minutes on transforming the audit experience and more Flashline Week ending January 7 2016 01 07 16 This week s PwC update on financial reporting developments includes Accounting for Income Taxes 2015 Year end Hot Topics In the loop Spin off transactions Governance considerations and more Flashline Week ending December 23 2015 12 23 15 This week s PwC update on financial reporting developments includes Year end financial reporting considerations 2015 SEC comment letter trends Hot topics in pension accounting on demand CPE and more Flashline Week ending December 17 2015 12 17 15 This week s PwC update on financial reporting developments includes In transition The new revenue standard changes on the horizon Accounting blog Then and now New ways Tech is shaping the audit and more Flashline Week ending December 11 2015 12 11 15 This week s PwC update on financial reporting developments includes The quarter close Fourth quarter 2015 Private company reporter 2015 wrap up and more Flashline Week ending December 3 2015 12 03 15 This week s PwC update on financial reporting developments includes Our focus on audit quality PwC s 2015 report Point of view Preparing

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/flashline.html (2016-02-10)
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  • IFRS news: PwC
    15 This issue of IFRS news looks at 1 revenue TRG discusses optional purchases licenses and other topics 2 news from the TRG for Impairment 3 FASB exposure draft on definition of a business 4 update on IFRS in the US 5 year end reminders 6 insurance contracts 7 classification and measurement of share based payments 8 Santa and the leasing standard 9 the accounting horoscope 2016 and 10 IFRIC rejections IAS 10 IFRS news November 2015 11 23 15 This issue of IFRS news looks at 1 proposed interpretation on foreign currency and advance consideration 2 new interpretation on uncertainty over income tax treatments 3 proposed practice statement on the application of materiality to financial statements 4 leases 5 update on IFRS 9 Impairment Transition Group 6 financial instruments with the characteristics of equity 7 disclosure initiative 8 insurers and IFRS 9 9 borrowing costs 10 joint control 10 definition of a business and 11 IFRIC rejections in short IAS 10 IFRS news October 2015 11 02 15 This issue of IFRS news looks at 1 highlights of September 2015 meeting of the TRG for impairment of financial instruments 2 proposed deferral of amendments to IFRS 10 and IAS 28 for the sale or contribution of assets between an investor and its associate or joint venture 2 fair value myths 4 a summary of the IASB s recent decisions on Insurance contracts the effective date for the new insurance standard and IFRS 9 and its disclosure initiative and 7 recent issues IFRIC declined to take on related to IAS 8 on accounting policies accounting changes and errors IFRS news September 2015 09 18 15 This issue of IFRS news looks at 1 impairment through the eyes of regulators 2 IFRS research is separating the facts from the hype 3 negative interest rates not just for banks 4 Workplan 2016 2020 and 5 IFRS rejections in short IAS 7 IFRS news July August 2015 08 19 15 This issue of IFRS news includes the following topics 1 proposed amendment to IFRS 15 Revenue recognition 2 Exposure Draft proposing amendments to IAS 19 and IFRIC 14 Pension accounting 3 TRG continues to debate implementation issues related to the new revenue standard 4 Insurance and IFRS 9 5 IFRS implementation issues 6 Fair Value Measurement 7 IFRS 3 post implementation review 8 Financial Instruments with characteristics of equity and 9 IFRIC rejections related to IAS 2 IFRS news June 2015 06 08 15 This issue of IFRS news looks at 1 IASB issues exposure draft Conceptual Framework exposure draft 2 segment disclosures results of IFRS 8 Post Implementation Review project 3 IFRS 9 Disclosures 4 IFRS 15 clarifications 5 disclosure initiative 6 FICE research project and 7 NIFRICs by numbers IAS 1 IFRS news May 2015 05 11 15 This issue of IFRS news looks at 1 IASB propose to defer effective date of IFRS 15 2 IASB research project gains steam 3 Disclosure initiative 4 Annual improvements 5 Fair value of

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/ifrs-news.html (2016-02-10)
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  • In brief updates on financial reporting, regulatory and accounting matters: PwC
    and measurement FASB issues final standard 01 07 16 In brief FASB proposes changes to several aspects of pension accounting 01 28 16 FASB proposes ASUs to improve the presentation of benefit costs and change disclosure requirements In brief SEC seeks input on whether to extend FAST Act flexibility to more companies 01 18 16 The SEC is seeking input on whether adopted rules for smaller companies should be extended to other forms or companies In brief It s finally here IASB publishes new standard on lease accounting 01 14 16 The leases standard under IFRS is here Changes are in store particularly for lessees In brief Classification and measurement FASB issues final standard 01 07 16 FASB issues classification and measurement standard which will significantly impact accounting for equity investments In brief PCAOB adopts final rules to disclose name of partner and others on new form 12 21 15 PCAOB adopted final rules to require disclosure of the name of the partner and other accounting firms on new PCAOB form In brief SEC proposes disclosure of payments to governments by extractive industries 12 15 15 The SEC has proposed rules that require disclosure of payments made to governments by resource extraction issuers In brief FAST Act provisions intended to aid capital formation simplify disclosure 12 11 15 The FAST Act provides new accommodations to facilitate capital formation by smaller companies and simplify disclosure In brief Fair value disclosures FASB proposes enhancements 12 07 15 PwC describes the FASB proposal to improve fair value disclosures Proposed changes would affect all industries In brief SASB publishes its Implementation Guide for Companies 12 04 15 SASB has released its Implementation Guide for Companies Learn how it can assist you with sustainability reporting In brief FASB proposes a new definition of a business

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/in-brief.html (2016-02-10)
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