AccountingLink

What's new

US Week in Review - 25 September 2014


30 September 2014

Comment Letter - FASB proposal to eliminate the concept of extraordinary items

Provides EY views on the FASB proposal to eliminate the concept of extraordinary items.

30 September 2014

Comment Letter - FASB proposal to simplify the measurement of inventory

Provides EY views on the FASB proposal to simplify the measurement of inventory.

23 September 2014

SEC Comments and Trends - September 2014

Provides an overview of several of the issues the SEC staff is focusing on in its recent comments to registrants.

19 September 2014

EITF Update - September 2014

Discusses the two final consensuses and two consensuses-for-exposure reached at the September EITF meeting.

18 September 2014

Financial Reporting Briefs - Third quarter 2014

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

18 September 2014

Financial Reporting Developments - Accounting for income taxes

Updated to enhance our interpretative guidance.

18 September 2014

Financial Reporting Developments - Equity method investments

Updated to reflect the issuance of guidance related to equity method investments.

18 September 2014

To the Point - PCC wraps up intangible assets and discusses share-based payments

Summarizes the topics discussed at the PCC meeting on 16 September 2014.

17 September 2014

Technical Line - The new revenue recognition standard - engineering and construction

Considers key implications of the revenue recognition standard for engineering and construction entities.

16 September 2014

Financial Reporting Developments - Business combinations

Updated to clarify and enhance our interpretative guidance.

15 September 2014

Financial Reporting Developments - Consolidation and the Variable Interest Model: Determination of a controlling financial interest

Updated for recent standard-setting activities and further clarifications to our interpretative guidance.

15 September 2014

Technical Line - GAO updates internal control standards for the federal government

Explains the updated internal control standards for the federal government.

4 September 2014

Technical Line - The new revenue recognition standard - aerospace and defense

Considers key implications of the revenue recognition standard for aerospace and defense entities.

4 September 2014

To the Point - FASB requires management to assess an entity’s ability to continue as a going concern

Explains requirements to evaluate for the ability to continue as a going concern.

3 September 2014

To the Point - FASB addresses sale and leasebacks, US GAAP topics in leases project

Discusses the clarified guidance on accounting for sale and leaseback transactions.

more »

Other insights

Board Matters Quarterly: Taking on taxes

We focuses on key tax risks and outline strategies for managing the risks more effectively.

Let's talk: governance - 2014 proxy season update

Audit committee reporting remains a significant area of change for companies. Audit committees are continuing to go beyond basic requirements to provide more relevant, useful information.

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.

more »