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  • Private company industries accounting and regulatory trends: PwC
    tax and wealth management 11 25 15 PwC s 2016 year end guide to tax and wealth management offers guidance for strategic tax planning managing your portfolio charitable giving estate and gift planning business succession planning and other topics Private company services series Top year end tax planning strategies for private companies family businesses and individuals Webcast replay 11 19 15 This recorded webcast features a discussion of upcoming legislative matters and what to expect from changes on Capitol Hill and the upcoming presidential election We also provide an overview of corporate and individual year end planning considerations 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 Trendsetter Barometer Q3 2015 Private companies feel less exuberant about the economy and own forecasts 11 03 15 While the party is hardly over fewer private companies were feeling optimistic about the economy in 3Q and that s translating into less aggressive forecasts tempered hiring and a pullback in capex Meanwhile international sales are softening and so is the pricing power companies were enjoying earlier this year But big picture they re still feeling good and setting their sights on the future including the 2016 elections and their potential effect on business Private Company Services series Creating a sustainable future for your family business a conversation with Wente Vineyards CEO Carolyn Wente Webcast replay 09 16 15 In this webcast replay Private Company Services partners Jay Mattie and Alfred Peguero lead a conversation with Carolyn Wente CEO of Wente Vineyards This webcast covers a broad range of topics important to all family owned businesses including governance succession planning growth and sustainability Trendsetter Barometer Q2 2015 Private companies stay upbeat about US economy and

    Original URL path: http://www.pwc.com/us/en/cfodirect/industries/private-company.html (2016-02-10)
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  • Private equity accounting and regulatory trends: PwC
    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 Private equity For Private Equity A New Accounting Standard with Impact The Deal byline by Scott Gehsmann 7 8 15 For private equity portfolio companies the new revenue recognition standard could change a number of key financial metrics and ratios including EBIDTA which could have a knock on effect on other areas of the business Private equity deal professionals will need to pay close attention to the new standard s impact on due diligence investment and exit strategies Read more The Latest in Compensation and Benefits Accounting Advanced Earnings Per Share EPS for equity awards Beyond stock options Webcast replay 12 02 15 In this recorded webcast PwC specialists provide their perspectives on emerging accounting regulatory and market developments within the incentive compensation and employee benefits arena Industries Asset management Automotive Banking capital markets Communications Energy mining Entertainment media Financial services Health industries Industrial products Insurance Power utilities Private company industries Private equity Public

    Original URL path: http://www.pwc.com/us/en/cfodirect/industries/private-equity.html (2016-02-10)
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  • Public sector accounting and regulatory trends: PwC
    grants some tax incentives 11 17 15 FASB proposes new disclosures for government assistance that may apply to certain arrangements to receive tax benefits 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 certain component units PwC comments on the GASB s irrevocable split interest agreement proposal 09 30 15 PwC encourages alignment between the GASB s and FASB s split interest arrangement guidance Providing Cyber Security Services to the Public Sector 09 07 15 The annual PwC Global State of Information Security surveyed more than 9 700 security IT and business executives found that the total number of security incidents detected by respondents climbed to 42 8 million this year an increase of 48 since 2013 It is imperative that in today s world of distributed computing and outsourced technologies businesses and government partners continue to assess their security posture and seek more active ways to defend networks PwC comments on GASB s exposure draft on certain external investment pools 09 03 15 PwC supports the GASB s criteria for determining when amortized cost can be used for certain external investment pools State owned enterprises Catalysts for public value creation 08 11 15 This report addresses the key questions which we believe are essential for a robust discussion around the active ownership and management of state owned enterprises Audit Readiness Essentials An Insider s Answers to Your Most Commonly Asked Questions 05 07 15 The enactment of the Chief Financial Officer s Act CFO Act of 1990 and the Government Management Reform Act GMRA in 1994 opened a new era of financial management in the Federal government These two laws meant that Federal Executive Agencies were required by law to prepare financial statements

    Original URL path: http://www.pwc.com/us/en/cfodirect/industries/public-sector.html (2016-02-10)
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  • Retail & consumer accounting and regulatory trends: PwC
    publication of SEC comment letter trends to be a useful reference tool US retail and consumer deals insights Q3 2015 update 11 16 15 The US Retail Consumer sector experienced a strong third quarter in 2015 for M A activity which was driven by 11 mega deals deals with a value of over 1 billion worth 39 7 billion Exploring real estate monetization strategies 09 22 15 This paper contains an overview of monetization strategies their perceived risks and benefits and how PwC can help companies evaluate factors associated with this approach US retail and consumer deals insights Q2 2015 update 09 07 15 For the first half of 2015 consumer sentiment ended on a positive note as consumers continue to voice the largest and most sustained increase in economic optimism since 2004 However the economy had mixed results due to temporary and technical factors R C IPO activity rebounded from a previously slow quarter with eight IPOs for the period Retail consumer sector Knowledge brief Technical and quality newsletter 07 07 15 This edition provides an update on the FASB s simplification initiative the new revenue standard leasing and omnichannel financial reporting Retail Consumer Insights 2015 Financial Benchmarking 06 14 15 This edition of PwC s Retail and Consumer Insights series focuses on the financial performance of consumer packaged goods CPG companies in 2014 In this report we discuss how the economy impacted retailers and CPG manufacturers and provide detailed financial benchmark analyses US retail and consumer deals insights Q1 2015 update 04 30 15 Consumer sentiment continued its upward trend in the first quarter of 2015 reaching a ten year peak due to more favorable prospects for the domestic economy including gains in employment and incomes as well as declines in gas prices An Appetite for M A

    Original URL path: http://www.pwc.com/us/en/cfodirect/industries/retail-consumer.html (2016-02-10)
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  • Technology accounting and regulatory trends: PwC
    internal controls A Strategist s Guide to Blockchain 01 18 16 The distributed ledger technology that started with bitcoin is rapidly becoming a crowdsourced system for verifying transactions of all types Could it replace central banks Consumer Intelligence Series Videoquake 3 0 The evolution of TV s revolution 01 13 16 Shifts in consumer values and preferences continue to fuel the evolution of video content as consumers increase over the top video offerings This third annual report explores through new research consumer attitudes towards video content Mutually Assured Disruption 01 04 16 Why should established financial services companies join forces with upstart competitors Technology industry executive series Webcast replay 12 17 15 This quarterly webcast is designed to address technical accounting issues impacting technology companies In this webcast PwC Technology and National Office practitioners provide an update on the latest ASC 606 amendments and TRG developments and more Technology 2015 SEC comment letter trends 12 15 15 As year end rapidly approaches it is time once again to plan for your annual filing PwC s technology industry publication Stay informed 2015 SEC comment letter trends provides a comprehensive analysis of recent SEC staff comments to assist you in understanding some of the key trends that are relevant to companies in the technology sector Technology IPO 2015 SEC comment letter trends 12 15 15 PwC s technology sector publication Preparing for success 2015 IPO SEC comment letter trends Technology provides a comprehensive analysis of recent SEC staff comments issued to technology companies filing their IPO registration statements US Technology deals insights Q3 2015 update 11 16 15 While tech M A volumes declined marginally in Q3 2015 compared to Q2 middle market deal activity maintained momentum keeping deal values in line with historical norms During Q3 62 technology deals closed accounting

    Original URL path: http://www.pwc.com/us/en/cfodirect/industries/technology.html (2016-02-10)
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  • Standard setters updates on CFOdirect: PwC
    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 Standard setters What have the regulators and standard setters been up to Find out here FASB Financial Accounting Standards Board Status of FASB standard setting projects Effective dates for FASB guidance SEC Securities and Exchange Commission SEC issues final rules on broker dealer reports PCAOB Public Company Accounting Oversight Board PCAOB proposes significant changes to the auditor s report PCAOB proposes new auditing standard on other information Explore American Institute of Certified Public Accountants AICPA Auditing Standards Board ASB Center for Audit Quality CAQ Committee of Sponsoring Organizations of the Treadway Commission COSO Emerging Issues Task Force EITF Financial Accounting Standards Board FASB Governmental Accounting Standards Board GASB International Accounting Standards Board IASB International Federation of Accountants IFAC IFRS Interpretations Committee IFRIC Public Company Accounting Oversight Board PCAOB Securities and Exchange Commission SEC Subscribe to our weekly newsletter and alerts Click here CFOdirect featured topics 2015 Y E financial reporting Business combinations Consolidation Fair value

    Original URL path: http://www.pwc.com/us/en/cfodirect/standard-setters.html (2016-02-10)
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  • American Institute of Certified Public Accountants (AICPA) - latest developments
    AICPA and NASBA propose revisions to Uniform Accountancy Act and related model rules AICPA 11 02 2015 The AICPA and the National Association of State Boards of Accountancy NASBA have issued an exposure draft of Proposed Revisions to the AICPA NASBA Uniform Accountancy Act and NASB Uniform Accountancy Act Rules The ED proposes changes to the Uniform Accountancy Act UAA and the Model Rules to provide for the creation of a Retired CPA status Retired CPAs would be permitted to perform certain volunteer uncompensated services under the rules AICPA releases FAQs on the application of the independence rules to affiliates of employee benefit plans AICPA 10 06 2015 The AICPA published an updated frequently asked questions FAQs document to help members better understand how the definitions and guidance provided in Interpretation No 101 18 Application of the Independence Rules to Affiliates apply to affiliates of employee benefit plans subject to the Employee Retirement Income Security Act ERISA Interpretation No 101 18 under Rule 101 Independence provides guidance on which entities should be considered an affiliate of a financial statement attest client and therefore subject to the same independence provisions of the AICPA Code of Professional Conduct applicable to the financial statement attest client The questions and answers in this document cover 1 plan affiliates 2 exceptions in Interpretation 3 difficulty in identifying affiliates of a plan 4 affiliates definition and 5 client affiliate interpretation PEEC issues new interpretation on firm mergers acquisitions and adopts revised definition of affiliate AICPA 09 14 2015 The AICPA s Professional Ethics Executive Committee PEEC has published a new interpretation titled Firm Mergers and Acquisitions to provide guidance to members in situations where independence with respect to an attest client may become impaired as a result of a firm merger or acquisition In addition the PEEC has adopted a revised definition of affiliate intended to clarify and provide guidance on how to treat multiple and multiemployer employee benefit plans under this definition The new definition is effective on October 31 2015 AICPA issues white paper on the use of information technology in risk management AICPA 09 08 2015 The AICPA Assurance Services Executive Committee ASEC has released a white paper titled The Use of Information Technology in Risk Management The white paper discusses how current trends in technology tools and risk applications can help to enhance the maturity of risk management overall AICPA issues Conceptual Framework toolkit for members in business AICPA 09 07 2015 The AICPA has issued a toolkit for members in business that can be used to guide members as they analyze relationships and circumstances that are not addressed by the AICPA Code of Professional Conduct Back to top Exposure Drafts AICPA issues proposed SSARSs on compilation of prospective financial information AICPA 12 08 2015 The AICPA s Accounting and Review Services Committee ARSC published an exposure draft of three Statements on Standards for Accounting and Review Services SSARSs 1 Compilation of Prospective Financial Information 2 Compilation of Pro Forma Financial Information

    Original URL path: http://www.pwc.com/us/en/cfodirect/standard-setters/aicpa.html (2016-02-10)
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  • Auditing Standards Board (ASB) - latest developments
    reports dated on or after May 1 2017 ASB issues final guidance for audit reports where the audit is performed under PCAOB and GAAS standards ASB 01 21 2016 The ASB issued Statement on Auditing Standards SAS No 131 Amendment to Statement on Auditing Standards No 122 Section 700 Forming an Opinion and Reporting on Financial Statements which clarifies the format of the auditor s report that should be issued when the auditor conducts an audit in accordance with the standards of the PCAOB but the audit is not under the jurisdiction of the PCAOB SAS 131 provides that in these circumstances the auditor must a comply with generally accepted auditing standards GAAS and b use the form of reporting specified by the PCAOB auditing standards amended to indicate that the audit was also conducted in accordance with GAAS The amendments also specify when an audit is under the jurisdiction of the PCAOB and when it is not ASB issues new auditing interpretation on US government sustainability financial statements ASB 10 27 2015 The ASB has issued a new auditing interpretation to provide guidance on auditor reporting on sustainability financial statements prepared under Federal Accounting Standards The guidance states that an auditor may report on the basic financial statements of the US government which include the statements of social insurance changes in social insurance amounts and long term fiscal projections under Generally Accepted Auditing Standards GAAS Back to top Final rules SAS 131 Amendment to Statement on Auditing Standards No 122 Section 700 Forming an Opinion and Reporting on Financial Statements ASB 01 21 2016 SAS 131 clarifies the format of the auditor s report that should be issued when the auditor conducts an audit in accordance with the standards of the PCAOB but the audit is not under the jurisdiction of the PCAOB SAS 131 provides that in these circumstances the auditor must a comply with GAAS and b use the form of reporting specified by the PCAOB auditing standards amended to indicate that the audit was also conducted in accordance with GAAS The amendments also specify when an audit is under the jurisdiction of the PCAOB and when it is not The amendments in SAS 131 are effective for audits of financial statements for periods ending on or after June 15 2016 Earlier application is permitted SAS 130 An Auditor of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements ASB 10 27 2015 SAS 130 has been issued in conjunction with the ASB s Attestation Clarity Project in which it was decided that because engagements performed under AT section 501 An Examination of an Entity s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements are required to be integrated with an audit of financial statements the contents of AT section 501 should be moved from the attestation standards into generally accepted auditing standards GAAS SAS 130 is effective for integrated audits for periods ending on

    Original URL path: http://www.pwc.com/us/en/cfodirect/standard-setters/asb.html (2016-02-10)
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