AccountingLink

What's new

US Week in Review - 30 October 2014


30 October 2014

To the Point - Benefit plan sponsors may need to consider new mortality tables in making year-end assumptions

Explains the new mortality tables finalized by the Society of Actuaries.

29 October 2014

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

Explains how purchasers or lessees in IRU agreements account for such agreements.

24 October 2014

To the Point - Boards reaffirm the definition of a lease but continue to work on its application

Summarizes recent FASB/IASB decisions on the definition of a lease.

22 October 2014

Technical Line - A closer look at the new revenue recognition standard - retail and consumer products

Considers certain implications of the revenue recognition standard for the retail and consumer products industry.

22 October 2014

To the Point - Spotlight on transactions with related parties, significant unusual transactions and executives

Explains the PCAOB standard on transactions with related parties and amendments to significant unusual transactions and relationships with executives.

21 October 2014

Disclosure effectiveness: What companies can do now

Explores how companies can implement the SEC staff’s recommendations for reducing repetition, focusing on material information and eliminating outdated information.

16 October 2014

To the Point - FASB finishes deliberations on not-for-profit proposal

Discusses the FASB proposal that would change financial reporting by all not-for-profit entities.

16 October 2014

To the Point - FASB issues simplification proposals on debt issuance costs and retirement benefits

Explains the FASB proposals on debt issuance costs and retirement benefits.

13 October 2014

To the Point - Final IRS regulations affect how annual pharma fee is recognized

Discusses the IRS regulations for calculating annual branded prescription drug fees.

13 October 2014

To the Point - Michigan enacts legislation that could affect income apportionment

Explains Michigan legislation that may alter the way a taxpayer determines Michigan taxable income.

9 October 2014

SEC in Focus - October 2014

Discusses third quarter 2014 SEC developments.

9 October 2014

To the Point - FASB launches project to simplify share-based payment accounting

Discusses a new project added to the FASB’s agenda on the accounting for share-based payments.

8 October 2014

Quarterly tax developments - September 2014

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

8 October 2014

Third quarter 2014 Standard Setter Update

Summarizes third quarter 2014 standard setter events.

more »

Other insights

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.

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.

more »