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    US Week in Review - 21 May 2015


    14 May 2015

    To the Point - FASB proposes amendments to its new revenue recognition standard that will affect M&E entities

    13 May 2015

    To the Point - FASB proposes first round of amendments to its new revenue recognition standard

    11 May 2015

    Comment Letter - Three-year review of the private company council

    7 May 2015

    To the Point - PCC discusses effective date relief for private company alternatives and other topics

    7 May 2015

    To the Point - SEC proposes ‘pay versus performance’ disclosures

    1 May 2015

    To the Point - FASB eliminates requirement to categorize certain investments in the fair value hierarchy

    1 May 2015

    To the Point - Recognizing breakage for certain prepaid stored-value cards

    29 April 2015

    To the Point - FASB proposes a one-year deferral of the new revenue standard

    29 April 2015

    To the Point – FASB proposes an overhaul of not-for-profit financial statements

    28 April 2015

    Comment Letter - FASB proposal to provide disclosures about hybrid financial instruments with bifurcated embedded derivatives

    24 April 2015

    To the Point - FASB proposes simplifying financial reporting by employee benefit plans

    23 April 2015

    Technical Line - Consolidation considerations for asset managers - FIN 46(R) to ASU 2015-02

    23 April 2015

    Technical Line - New consolidation guidance will require many entities to re-evaluate their conclusions

    20 April 2015

    Technical Line - New Venezuelan currency regime - same accounting and reporting considerations

    20 April 2015

    To the Point - FASB clarifies a customer’s accounting for payments made in a cloud computing arrangement

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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 are available. Place your order now.

    CFO-CIO: a growing collaboration

    According to our survey, CFOs and CIOs are becoming increasingly connected.

    BoardMatters Quarterly - April 2015

    This issue compiles material recently published by the EY Center for Board Matters.

    Board strategies for overseeing cybersecurity risk

    An EY Center for Board Matters report discusses the board's role in governing cybersecurity and leading practices boards can use to get ahead of cybersecurity risk.

    Shareholder proposal landscape

    Shareholder proposals remain high, but many investors prefer to reach agreement. We review how that's playing out this year.

    Optimizing proxy communications

    New disclosure trends are sharpening company messaging to investors, while other disclosure practices leave investors seeking clarification.

    Shareholder activism: an engagement opportunity

    The recent surge in shareholder activism continues to keep boards on alert heading into the 2015 proxy season. Some companies are taking proactive measures.

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