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US Week in Review - 21 August 2014

21 August 2014

The JOBS Act: 2014 mid-year update

Provides an update on the Jobs Act implementation.

14 August 2014

Financial Reporting Developments - Lease accounting

Updated to address new guidance issued by the FASB.

14 August 2014

Technical Line - GASB proposes changes in accounting for other postemployment benefits

Analyzes the GASB proposal for changes in accounting for defined benefit OPEB plans.

14 August 2014

Technical Line - The new revenue recognition standard - asset management

Considers key implications of the revenue recognition standard for asset managers.

14 August 2014

To the Point - FASB to issue final guidance on short-duration insurance disclosures

Discusses the standard requiring insurers to make additional disclosures about their short-duration insurance contracts.

14 August 2014

To the Point - New projects added to FASB and EITF agendas

Details the projects added to the agenda of the FASB and the EITF.

7 August 2014

To the Point - FASB provides a measurement alternative for consolidated CFEs

Discusses the FASB guidance for measuring a consolidated collateralized financing entity.

25 July 2014

To the Point - SEC adopts rules to minimize money market funds’ exposure to rapid redemptions

Explains the SEC rules to minimize money market funds’ exposure to rapid redemptions.

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Other insights

Let's talk: governance

Nearly 40 investor representatives shared with us their key priorities for the 2014 proxy season.

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.

Let's talk: governance

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

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.

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