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US Week in Review - 17 April 2014


17 April 2014

To the Point - FASB lays out topics it will consider for insurance industry accounting

Summarizes the FASB's recent decision to divide the project into two components: short-term contracts and long-duration contracts.

11 April 2014

To the Point - FASB issues standard on reporting discontinued operations

Discusses new FASB guidance on discontinued operations.

10 April 2014

First quarter 2014 Standard Setter Update

Summarizes first quarter 2014 standard setter events.

10 April 2014

NAIC Bulletin - Spring 2014 edition

Highlights significant issues addressed at the spring 2014 meeting of the National Association of Insurance Commissioners.

10 April 2014

Technical Line - PCAOB considers how to enhance the auditor’s report

Summarizes the PCAOB roundtables on the new auditor reporting model and related comment letters.

10 April 2014

Technical Line - Private companies in common control leasing arrangements may be eligible for relief from VIE model

Describes new FASB private company guidance in which common control leasing arrangements may be eligible for relief from VIE model.

9 April 2014

Quarterly tax developments - March 2014

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

3 April 2014

SEC in Focus - April 2014

Discusses first quarter 2014 SEC developments.

28 March 2014

To the Point - Washington focuses on cybersecurity

Summarizes the SEC's roundtable on cybersecurity.

27 March 2014

Financial Reporting Briefs - First quarter 2014

Provides an update on first quarter financial reporting developments. Industry-specific versions are available.

27 March 2014

Technical Line - Venezuela - reconsidering exchange rates used for remeasurement

Discusses factors that companies with operations in Venezuela should consider when determining the appropriate foreign exchange rate.

24 March 2014

Comment letter - SEC 'Regulation A+' proposal

Provides EY views on the SEC 'Regulation A+' proposal.

20 March 2014

To the Point - Boards back away from some key aspects of leases proposal

Summarizes the Boards' redeliberations for the leasing project.

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Other insights

Let's talk: sustainability

In this issue, we explore trends in shareholder proposals, GHG emissions, government procurement and more.

Leading practices for audit committees

The role of an audit committee member is increasingly complex and demanding. We share some leading practices to consider.

BoardMatters Quarterly: balancing the risks and rewards of digital technology

In this issue, we discuss the challenges and opportunities of current digital technologies with questions for boards and audit committees to consider.

Proxy season preview

Our annual publication examines top areas of investor focus to help boards and management prepare for the 2014 proxy season.

Optimism slips among finance executives

CFOs continue to be optimistic about the US economy, but less than at the end of 2013, according to a CNBC Global CFO Council poll.

Dodd-Frank rule-making activity

Our publication highlights recent Dodd-Frank rule-making activity for sections of the Act affecting the public company community.

Commitment to executing quality audits

Our 2013 update discusses significant actions and investments EY is making as part of its commitment to continuous improvement in audit quality.

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