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    US Week in Review - 3 September 2015


    3 September 2015

    Financial Reporting Developments - Revenue from contracts with customers (ASC 606)

    2 September 2015

    NAIC Bulletin - Summer 2015 edition

    1 September 2015

    To the Point - FASB decides to clarify transition and collectibility guidance in its revenue standard

    1 September 2015

    To the Point - FASB proposes clarifications to principal versus agent guidance in new revenue standard

    31 August 2015

    Comment Letter - PCAOB proposal on disclosure of the engagement partner and certain other participants in audits

    27 August 2015

    Technical Line - How to apply S-X Rule 3-14 to real estate acquisitions

    27 August 2015

    To the Point - FASB may change income tax disclosure requirements related to unrecognized tax benefits

    19 August 2015

    Comment Letter - FASB proposal on presentation of not-for-profit financial statements

    17 August 2015

    Financial Reporting Developments - Impairment or disposal of long-lived assets

    14 August 2015

    Comment Letter - FASB proposal to simplify share-based payment accounting

    14 August 2015

    Financial Reporting Developments - Lease accounting

    13 August 2015

    Financial Reporting Developments - Foreign currency matters

    13 August 2015

    To the Point - FASB defers the new revenue standard by one year

    13 August 2015

    To the Point - FASB tries to simplify balance sheet classification of debt

    11 August 2015

    To the Point - Applying the normal purchases normal sales exception to power contracts in nodal energy markets

    10 August 2015

    Comment Letter - Investment company reporting modernization

    6 August 2015

    To the Point - FASB proposes allowing hedge accounting relationships to continue after novations

    6 August 2015

    To the Point - SEC finalizes ‘pay ratio’ rule

    6 August 2015

    To the Point - Simplifying the presentation of debt issuance costs

    6 August 2015

    To the Point - Update for audit committees on the new revenue standard

    28 July 2015

    Technical Line - Final standard on leases is taking shape

    27 July 2015

    To the Point - FASB changes approach to updating assumptions for long-duration contracts

    24 July 2015

    Financial Reporting Developments - Earnings per share

    24 July 2015

    Financial Reporting Developments - Joint ventures

    22 July 2015

    Joint Transition Resource Group for Revenue Recognition items of general agreement

    22 July 2015

    Technical Line - GASB overhauls government retiree health care rule

    more »

    Other insights

    Order printed copies of FRDs and the SEC financial reporting series

    Printed copies of select Financial Reporting Developments and the SEC financial reporting series documents are available. Place your order now.

    Focus on board retirement and tenure policies

    Among the Fortune 100 companies with retirement-age policies, 19% of directorships are held by individuals within five years of reaching the board’s designated retirement age.

    Conflict minerals reporting, year two

    Ongoing uncertainty about the conflict minerals rule is causing many issuers to hesitate to expend resources on increasing their disclosure efforts.

    BoardMatters Quarterly - June 2015

    This issue features insights from our audit committee networks.

    Four takeaways from proxy season 2015

    A widespread investor campaign for proxy access ignited the 2015 proxy season.

    Reporting magazine identifies the auditor of the future

    Big data, integrated reporting and new demands for audit committee are reshaping the reporting landscape. Read more in our Reporting magazine.

    Financial restatements: understanding differences and significance

    Restatements are rare and not all restatements are the same. Clear explanations can help answer investor questions.

    Whistleblower hotlines

    Our report provides considerations for audit committees as they monitor whistleblower programs.

    The Cadillac tax is coming

    The Cadillac tax raises questions and tax considerations that audit committees need to consider as part of a comprehensive management strategy.

    more »