AccountingLink

What's new

US Week in Review - 24 July 2014


24 July 2014

To the Point - Boards address sale and leaseback transactions, lessor disclosures

Discusses the continued redeliberation of the 2013 joint proposal on leases.

23 July 2014

Financial Reporting Developments - Consolidated and other financial statements: Noncontrolling interests, combined financial statements, parent company financial statements and consolidating financial statements

Updated to clarify and enhance our interpretative guidance.

23 July 2014

To the Point - Joint Transition Resource Group for Revenue Recognition debates implementation issues

Summarizes the discussion at the first meeting of the Joint Transition Resource Group for Revenue Recognition.

17 July 2014

To the Point - PCC discusses how to simplify the accounting for intangible assets and other potential projects

Summarizes the topics discussed at the PCC meeting on 15 July 2014.

17 July 2014

To the Point - Proposals would eliminate extraordinary items and simplify accounting for inventory

Discusses the FASB proposals to simplify income statement presentation by eliminating extraordinary items.

15 July 2014

Financial Reporting Developments - Share-based payments

We have updated our FRD to clarify and enhance our interpretative guidance.

14 July 2014

Comment Letter - Chapter 8: Notes to financial statements

Provides EY views on the FASB’s objective of improving disclosure effectiveness in the notes to the financial statements by developing a framework.

11 July 2014

Second quarter 2014 Standard Setter Update

Summarizes second quarter 2014 standard setter events.

10 July 2014

To the Point - Audit committee considerations for the new revenue standard

Discusses questions audit committee members may want to ask regarding the implementation of the joint revenue recognition standard.

9 July 2014

Financial Reporting Developments - Intangibles - Goodwill and other

Updated to include guidance on the private company accounting alternative for goodwill and other interpretive guidance.

9 July 2014

Quarterly tax developments - June 2014

Summarizes key income tax developments during the second quarter of 2014.

3 July 2014

SEC in Focus - July 2014

Discusses second quarter 2014 SEC developments.

more »

Other insights

Let's talk: governance

A review of first-year conflict mineral reporting reveals insights and surprises into the impact of the new SEC rule.

Board Matters Quarterly: Doing business in China

We provide insights for companies doing or planning to do business in China. We also give an overview of the Boards’ new revenue standard.

Widespread corruption leaves boards struggling to cope

Our latest Global Fraud Survey has found concerning levels of perceived fraud, bribery and corruption across the world.

Let's talk: governance

As companies respond to calls for more meaningful governance disclosure, we review the developing trends in proxy statement disclosures.

Reporting: big data, beyond financials

Learn why investors are placing increasing importance on non-financial indicators and how big data can improve business performance.

more »


Connect with us