Certain non-issuers and other entities that are considered nonpublic under other definitions that exist in US GAAP now qualify as public business entities under the FASB's new rule. Our Technical Line tells you what you need to know about the new definition.
A new definition of a public business entity
A framework to help the FASB establish effective disclosures
FASB scales back scope of insurance contracts project
Improving the transparency of audits
PCC finalizes consolidation alternative and drops a proposal
Certain private companies can now use simplified hedge accounting
|6 March 2014|
Tells you what you need to know about the new definition of a public business entity.
|6 March 2014|
Summarizes the proposal to improve the FASB’s process for establishing disclosure requirements.
|20 February 2014|
Summarizes the FASB decision to scale back the scope of the insurance contracts project.
|12 February 2014|
Provides EY views related to the PCAOB proposal to identify engagement partners and certain other participants in audits.
We provide an overview of emerging trends in the 2014 proxy season and the broader shareholder proposal landscape.
Our publication highlights recent Dodd-Frank rule-making activity for sections of the Act affecting the public company community.
In this issue, we discuss the role of directors in handling big data, and how anti-corruption compliance requires big data analytics.
Our 2013 update discusses significant actions and investments EY is making as part of its commitment to continuous improvement in audit quality.
SEC Chair Mary Jo White recently outlined her vision and priorities in a series of public speeches. A new EY report summarizes those perspectives.