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US Week in Review - 11 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.

28 August 2014

Technical Line - The new revenue recognition standard - airlines

Considers key implications of the revenue recognition standard for airline entities.

28 August 2014

Technical Line - The new revenue recognition standard - banking

Considers key implications of the revenue recognition standard for Banking entities.

28 August 2014

Technical Line - The new revenue recognition standard - brokers and dealers in securities

Considers key implications of the revenue recognition standard for brokers and dealers in securities entities.

28 August 2014

Technical Line - The new revenue recognition standard - insurance

Considers key implications of the revenue recognition standard for Insurance entities.

28 August 2014

Technical Line - The new revenue recognition standard - real estate

Considers key implications of the revenue recognition standard for real estate entities.

28 August 2014

To the Point - FASB decides to change accounting and disclosures for long-duration insurance contracts

Explains how insurers will need to change their accounting and disclosures for long-duration insurance contracts.

27 August 2014

Technical Line - The new revenue recognition standard - automotive

Considers key implications of the revenue recognition standard for automotive entities.

27 August 2014

Technical Line - The new revenue recognition standard - media and entertainment

Considers key implications of the revenue recognition standard for media and entertainment entities.

27 August 2014

Technical Line - The new revenue recognition standard - mining and metals

Considers key implications of the revenue recognition standard for mining and metals entities.

27 August 2014

Technical Line - The new revenue recognition standard - power and utilities

Considers key implications of the revenue recognition standard for power and utilities entities.

27 August 2014

Technical Line - The new revenue recognition standard - telecommunications

Considers key implications of the revenue recognition standard for telecommunications entities.

26 August 2014

Technical Line - The new revenue recognition standard - oil and gas

Considers key implications of the revenue recognition standard for oil and gas entities.

26 August 2014

Technical Line - The new revenue recognition standard - retail and consumer products

Considers key implications of the revenue recognition standard for retail and consumer products entities.

26 August 2014

Technical Line - The new revenue recognition standard - software and cloud services

Considers key implications of the revenue recognition standard for software and cloud services entities.

26 August 2014

Technical Line - The new revenue recognition standard - technology

Considers key implications of the revenue recognition standard for technology entities.

25 August 2014

Technical Line - The new revenue recognition standard - health care

Considers key implications of the revenue recognition standard for health care entities.

25 August 2014

Technical Line - The new revenue recognition standard - life sciences

Considers key implications of the revenue recognition standard for life sciences entities.

21 August 2014

The JOBS Act: 2014 mid-year update

Provides an update on the Jobs Act implementation.

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Other insights

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 »