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US Week in Review - 11 December 2014

18 December 2014

Financial Reporting Briefs - Fourth quarter 2014

18 December 2014

To the Point - Boards complete redeliberations of the definition of a lease

18 December 2014

To the Point - FASB to propose more ways to simplify accounting for employee share-based payments

17 December 2014

Financial Reporting Developments - Business combinations

15 December 2014

2014 AICPA National Conference on Current SEC and PCAOB Developments

15 December 2014

Comment Letter - FASB proposal to simplify the presentation of debt issuance costs

15 December 2014

To the Point - PCC discusses expanding the use of the term public business entity and other projects

11 December 2014

Accounting pronouncements effective in 2014

11 December 2014

SEC Comments and Trends - December 2014 - Media and entertainment industry supplement

11 December 2014

Technical Line - Year-end financial reporting reminders

10 December 2014

Comment letter - AICPA's Proposed Statement on Auditing Standard, An Audit of Internal Control Over Financial Reporting That Is Integrated With An Audit of Financial Statements

9 December 2014

Comment letter – FASB proposal to simplify the measurement date of an employer’s defined benefit obligation and plan assets

9 December 2014

To the Point - FASB holds forum on financial disclosures

8 December 2014

To the Point - FASB proposes disclosures about investments in other investment companies

5 December 2014

Technical Line - Companies may be subject to excise taxes under Affordable Care Act

4 December 2014

2014 SEC annual reports – Form 10-K

4 December 2014

2015 proxy statements - An overview of the requirements

4 December 2014

2015 SEC quarterly reports - Form 10-Q

4 December 2014

Financial Reporting Developments - Derivatives and hedging

3 December 2014

NAIC Bulletin - Fall 2014 edition

26 November 2014

Comment Letter - Technical corrections and improvements

19 November 2014

To the Point - FASB makes pushdown accounting optional

13 November 2014

Disclosure effectiveness: What investors, company executives and other stakeholders are saying

29 October 2014

Technical Line - IRU arrangements: A purchaser’s guide to identifying and classifying leases

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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 will be available soon. Place your order now.

Let’s talk: governance

This report reviews evolving trends around independent board leadership structures.

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.

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