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  • In depth insight on financial reporting developments: PwC
    12 21 15 This publication revisits 2015 financial reporting topics that may impact this year end s reporting cycle In depth FAQ on applying simplified balance sheet classification of deferred taxes 12 17 15 This In depth includes responses to FAQs related to new FASB guidance on balance sheet classification of deferred taxes In depth Highlights of the 2015 AICPA National Conference on Current SEC and PCAOB Developments 12 14 15 A key theme of the 2015 AICPA conference was the shared responsibility for maintaining high quality financial reporting In depth The FASB s not for profit financial reporting proposal A closer look 08 24 15 PwC s summary of the FASB s proposed ASU that would significantly change not for profit financial reporting In depth Revenue standard is final A comprehensive look at the new model Insurance intermediary industry supplement 07 07 15 The FASB and IASB have issued their long awaited converged standard on revenue recognition How will you be affected This industry specific supplement to our In depth publication highlights some of the areas that could create the most significant challenges for insurance intermediary as they transition to the new revenue standard In depth Investments using NAV practical expedient removed from fair value hierarchy 06 29 15 Entities no longer need to include investments valued using NAV as a practical expedient in the fair value hierarchy In depth FASB issues enhanced disclosure guidance for insurer claim liabilities 06 18 15 Enhanced insurance contract disclosures may create new and different reporting of claim data for insurers In depth Revenue standard is final A comprehensive look at the new model Mining industry supplement 06 05 15 The FASB and IASB have issued their long awaited converged standard on revenue recognition How will you be affected This industry specific supplement

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/in-depth.html (2016-02-10)
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  • In the loop: executive-level insight into today's top financial reporting and regulatory issues: PwC
    In the loop Managing pension costs some solutions are time sensitive 01 25 16 There are ways employers can manage pension liabilities and control costs associated with providing lifelong benefits In the loop Spin off transactions Governance considerations 01 06 16 Spin offs have seen a resurgence in recent years Learn about the governance issues associated with these transactions In the loop Foreign currency risk management in today s volatile currency environment 11 23 15 PwC describes strategies and the associated accounting implications for hedging foreign currency risks In the loop Structured payables could they be debt 11 18 15 PwC describes a structured payable program and how to evaluate whether the trade payable should be considered debt Stop Did your executive really request that wire transfer 07 27 15 Companies are falling victim to wire transfer scams costing victims more than 1 billion in just the last 18 months In the loop Greece s bailout Financial reporting considerations 07 23 15 PwC examines the financial reporting implications of Greece s bailout package In the loop Sustainability disclosures Is your company meeting investor expectations 07 20 15 Demand for sustainability disclosures continue to rise Can your company benefit from sustainability disclosure guidance In the loop Shareholder activism Are you prepared to respond 05 05 15 Shareholder activism is on the rise Is your company a likely target In the loop New revenue guidance where does it stand 04 15 15 Will an additional year to adopt the new revenue accounting standard impact your company s implementation plan In the loop Changes in the C suite can affect segment reporting 04 13 15 What are key factors a company should consider to determine segments Who is making decisions and what data they use 1 2 Publications 10Minutes Accounting guides Corporate governance

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/in-the-loop.html (2016-02-10)
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  • In transition: PwC CFOdirect
    to the new revenue standard In transition Transition Resource Group discusses optional purchases licenses and other topics 11 10 15 TRG discusses optional purchases licenses and other topics In transition Transition Resource Group discusses variable consideration transition the series guidance scope and more 07 15 15 TRG discusses variable consideration transition the series guidance scope and more In transition FASB and IASB agree to clarify principal versus agent guidance 06 24 15 FASB and IASB tentatively agreed to make similar amendments to the principal vs agent guidance in the revenue standard In transition Transition Resource Group holds fourth meeting since issuance of new revenue standard 03 30 15 The TRG held its fourth meeting since issuance of new revenue standard to discuss several new implementation issues In transition FASB and IASB decide on additional changes to revenue standard 03 19 15 FASB and IASB voted to propose new practical expedients and additional clarifications to the new revenue recognition standard In transition provides an overview of the implementation issues discussed In transition FASB and IASB debate potential changes to revenue standard 02 19 15 FASB and IASB debated amending the license and performance obligation guidance in the new revenue standard This issue of In transition provides an overview of the implementation issues discussed In transition Transition Resource Group holds third meeting since issuance of new revenue standard 01 28 15 TRG held its third meeting to discuss several issues from prior meetings and a variety of new issues This issue of In transition provides an overview of the implementation issues discussed In transition Transition Resource Group debates revenue recognition implementation issues Boards to consider clarifying guidance in the new standard 11 09 14 TRG discussed five implementation issues and FASB announces outreach to determine if a delayed effective date is needed

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/in-transition.html (2016-02-10)
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  • M&A snapshot
    10 15 14 Signs your company might be in distress and actions it can take to turn the business around Cross border acquisitions Post acquisition considerations M A snapshot 06 08 14 In cross border deals buyers shouldn t underestimate aspects of a transaction that require attention post acquisition Cross border acquisitions Accounting considerations relating to income taxes M A snapshot 05 12 14 In cross border deals the acquisition of a foreign business can introduce complexities in accounting for income taxes Cross border acquisitions Navigating SEC reporting requirements M A snapshot 04 07 14 This 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 Cross border acquisitions Due diligence and pre acquisition risk considerations M A snapshot 03 06 14 This 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 We re acquiring a company with significant in process research and development IPR D activities What s next M A snapshot 04 22 13 This edition of Mergers acquisitions a snapshot provides an overview of the accounting rules and a glimpse into some of the issues companies face in the accounting and valuation of acquired IPR D Financial risk management considerations in an acquisition M A snapshot 12 12 12 The acquisition of a business can have a

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/mergers-accounting.html (2016-02-10)
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  • Practical tips on applying financial reporting requirements: PwC
    how the distinction between the definition of a discontinued operation and a significant disposal impacts SEC reporting Selected quarterly financial data subsequent to an initial public offering 09 18 15 Selected quarterly financial data described in Item 302 a of Regulation S K is generally not required to be included in a prospectus for an initial public offering but is required in registration statements on Form S 1 and in Annual Reports on Form 10 K filed subsequent to the completion of an initial public offering and the registration of securities under Section 12 b or 12 g of the Exchange Act This practical tip explains the requirements for providing selected quarterly financial data in filings and gives a practical example Updating interim financial statements in registration statements 04 16 15 Explaining the SEC staff accommodation about the need to update interim financial statements in registration statements Reporting considerations for a discontinued operation subsequently retained 12 18 14 This Practical tip discusses the presentation of a discontinued operation subsequently retained and the reporting requirements in subsequent registration statements SEC filings considerations when a private company applies PCC standards 12 10 14 This Practical tip explains presenting financial information of a private company applying PCC standards in SEC filings Accounting for discontinued operations subsequently retained 12 10 14 This Practical tip discusses the accounting for discontinued operations subsequently retained by an entity Management s internal control reporting for newly public companies 12 01 14 This Practical tip provides guidance regarding Management s internal control reporting requirements for newly public companies Presenting less than 12 month financial statements of an acquired business 07 15 14 This Practical tip provides guidance regarding using less than 12 month financial statements in lieu of a full year for an acquired business Parent company financial information

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/practical-tip.html (2016-02-10)
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  • Private company reporter
    shop for the standard setting that could affect 2015 private company financial statements Private company reporter Proposed changes may affect adoption of PCC alternatives 09 08 15 A forthcoming FASB proposal will ease requirements for companies adopting a PCC alternative after its effective date Private company reporter FASB proposes to simplify share based payment accounting for private companies 06 11 15 The FASB s proposed simplifications to share based payment accounting includes topics specific to nonpublic companies Private company reporter 2014 wrap up What to know for your financial statement close 12 05 14 We provide a one stop shop for the standard setting that could affect your 2014 private company financial statements Private company reporter PCC votes to simplify the accounting for certain intangible assets 09 22 14 Under the alternative private companies will not have to separately recognize and measure certain intangible assets Private company reporter PCC makes progress on intangible assets 07 21 14 The Private Company Council PCC continues to make progress on simplifying accounting for intangible assets acquired in a business combination Private company reporter PCC continues discussions on intangible assets 04 30 14 The PCC continued redeliberation of an alternative for intangible assets in a business combination but made no decision Private company reporter PCC amends re approves final VIE alternative for common control leasing arrangements 01 30 14 In January the PCC revised then re approved an alternative offering private companies an exemption from applying the VIE consolidation model to certain arrangements Private company reporter PCC approves alternative that exempts certain arrangements from VIE guidance 11 14 13 The PCC approved a final standard that offers private companies an exemption from applying the VIE consolidation model to certain common control leasing arrangements Private company reporter September 30 and October 1 2013 10 06

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/private-company-reporter.html (2016-02-10)
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  • PwC comment letters to FASB, IASB, SEC, and more
    on the FASB s proposed changes to the definition of a business 01 22 16 PwC supports the overall direction of the proposal but provides suggestions for the FASB s consideration PwC comments on SEC proposed rule on liquidity risk management for funds 01 13 16 PwC addressed some accounting and financial reporting questions arising from the proposed optional use of swing pricing PwC comments on FASB s proposed changes to the definition of materiality 12 08 15 PwC supports the FASB s proposed changes to the definition of materiality subject to a specific recommendation PwC responds to the SEC s first release on Disclosure Effectiveness project 11 30 15 PwC supports the SEC s focus on the effectiveness of certain financial disclosures and offers additional observations PwC comments on proposed revisions to the IASB s conceptual framework 11 25 15 PwC generally supports the revisions to the IASB s conceptual framework but suggests some clarifications PwC comments on the presentation of intragroup transactions 11 23 15 PwC believes that the agenda decision goes beyond clarifying or explaining the requirements of IFRS 5 PwC comments on classification of the liability for prepaid cards 11 23 15 PwC agrees with the Committee s conclusion that this item should not be taken onto its agenda PwC comments on FASB proposal regarding private company alternatives 11 17 15 PwC supports the FASB s proposals to expand the ability of private companies to adopt PCC alternatives PwC comments on proposed narrow scope amendments to new revenue standard 11 12 15 PwC supports the FASB and IASB s efforts to respond to concerns raised by constituents about the revenue standard PwC comments on GASB s proposal on blending requirements 10 13 15 PwC supports the GASB s proposal to provide guidance on the blending of

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/comment-letters.html (2016-02-10)
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  • Regulatory and standard-setting developments from PCAOB, SEC, FASB: PwC CFOdirect
    South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Regulatory and standard setting developments A summary of regulatory and standard setting developments that are of interest to audit committees companies and their stakeholders Regulatory and standard setting developments December 2015 12 17 15 PwC has compiled a summary of activities of the PCAOB SEC and FASB and related international developments Read more Regulatory and standard setting developments December 2015 12 17 15 PwC has compiled a summary of activities of the PCAOB SEC and FASB and related international developments Regulatory and standard setting developments September 2015 09 16 15 Summary of activities of the PCAOB SEC and FASB and related international developments Regulatory and standard setting developments June 2015 06 15 15 Summary of activities of the PCAOB SEC and FASB and related international developments Regulatory and standard setting developments March 2015 03 17 15 Summary of activities of the PCAOB SEC and FASB and related international developments Regulatory and standard setting developments December 2014 12 15 14 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 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 Contacts Beth Paul Beth Paul US Strategic Thought Leader National Professional Services Group Florham Park US View complete profile US Strategic Thought Leader National Professional Services Group Email CFOdirect featured topics 2015 Y E financial reporting Business

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/regulatory-standard-setting-developments.html (2016-02-10)
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