With the new revenue standard expected early in 2014, companies should begin preparing. Our To the Point discusses what you can do now to prepare for a successful implementation.
It’s time to start preparing for the new revenue standard
SEC Comments and Trends - Media and entertainment
Considerations for determining whether to elect PCC accounting alternatives
Boards to redeliberate key aspects of lease accounting - again
EITF Update - November 2013
PCC votes to finalize consolidation alternative
|12 December 2013|
Lists accounting pronouncements effective in 2013.
|5 December 2013|
Discusses factors to consider for a successful implementation of the new revenue standard.
|4 December 2013|
Provides insights into the SEC staff's concerns and areas of focus involving M&E companies.
|2 December 2013|
Provides EY views related to the SEC proposal on pay ratio disclosure.
|26 November 2013|
Addresses recent FASB actions endorsing alternative goodwill and hedge accounting models for private companies and considerations for determining whether and when to elect these alternatives.
|21 November 2013|
Discusses the Boards' decision to redeliberate the lease accounting proposal.
|20 November 2013|
Summarizes the FASB's plans to change the definition of a discontinued operation.
|19 November 2013|
Updated to include guidance on applying ASU 2013-07, Liquidation basis of accounting,
|15 November 2013|
Discusses the four final consensuses reached at the November meeting.
|14 November 2013|
Financial Reporting Developments - Consolidated and other financial statements: Noncontrolling interests, combined financial statements, parent company financial statements and consolidating financial statements
Updated to add a new chapter with interpretive guidance on preparing condensed consolidating financial information under SEC Rule 3-10 of Regulation S-X.
|14 November 2013|
Summarizes the topics discussed at the PCC meeting on 12 November 2013.
SEC Chair Mary Jo White recently outlined her vision and priorities in a series of public speeches. A new EY report summarizes those perspectives.
Corporate governance and policy organizations published a report recommending enhanced public disclosures. The report also cites a recent EY paper which highlights notable changes in disclosure practices between 2012 and 2013.
In this issue, a venture capitalist shares his perspective as a board member and investor. We also explore private company board service, family business planning and financial reporting.
This EY report identifies some of the notable changes in audit committee-related disclosure practices between 2012 and 2013.
The new report from EY's Corporate Governance Center reviews emerging governance trends coming out of the proxy season.
Unique boards, unique issues (pdf, 2.6mb)
Company size can affect how boards or companies operate. The June issue of BoardMatters Quarterly explores this and the debate on perceived tax avoidance.
Audit committee members increasingly list cybersecurity as a top concern. We explore the issue and provide questions for the audit committee to consider.
Sustainability reporting has emerged as a common practice of 21st-century business. Our study explores the benefits of reporting and the Global Reporting Initiative framework.
As shareholders speak up and companies begin connecting risk management and corporate sustainability, environmental issues become more prominent on company agendas.