AccountingLink

    Periodic updates

    2 September 2015

    NAIC Bulletin - Summer 2015 edition
    Our NAIC Bulletin contains the highlights of the Summer 2015 meeting of the National Association of Insurance Commissioners.

    16 July 2015

    Second quarter 2015 Standard Setter Update
    Our Second Quarter 2015 Standard Setter Update, Financial reporting and accounting developments, highlights significant developments in financial accounting and reporting between 1 April 2015 and 30 June 2015 and summarizes certain proposals presently under consideration by the FASB, EITF, PCC, SEC, PCAOB, ASB and GASB.

    9 July 2015

    SEC in Focus - July 2015
    Our latest newsletter summarizes developments relating to SEC matters, including certain items we have not previously reported in Week in Review. This issue highlights the SEC’s concept release on possible revisions to its audit committee disclosure rules. We discuss the SEC's progress on rulemaking and other initiatives, including a recent proposal that would require companies to have policies to claw back incentive-based compensation from executive officers in the event of a restatement and another proposal that would require companies to disclose the relationship between executive compensation and company performance. We also discuss trends in recent SEC staff comments on public company filings and other current practice matters.

    1 July 2015

    Quarterly tax developments - June 2015
    Our June 2015 edition is designed to help you identify changes in tax law and other events when they occur so the accounting can be reflected in the appropriate period. This edition includes enacted and effective tax legislation, legislative proposals and other items to consider as you prepare your income tax provision. We’ve also listed our tax and other publications that provide more detail on the topics we discuss.

    30 June 2015

    BoardMatters Quarterly - Matters of Interest for Audit Committees - June 2015
    This issue features insights from our audit committee networks, an overview of what boards and audit committees need to know about the Cadillac tax, the three areas of focus for audit committees as they monitor whistleblower programs and the importance of clear communications to investors about financial restatements.

    19 June 2015

    EITF Update - June 2015
    The EITF reached final consensuses on the application of the normal purchases and normal sales scope exception to certain electricity contracts within nodal energy markets and employee benefit plan simplifications. The EITF reached consensuses-for-exposure on the effect of derivative contract novations on existing hedge accounting relationships and contingent put and call options in debt instruments. The EITF also discussed but didn’t reach a consensus-for-exposure on the classification of certain cash receipts and cash payments on the statement of cash flows.

    18 June 2015

    Financial Reporting Briefs - Second quarter 2015
    This publication provides you with a snapshot of the major accounting and regulatory developments that have occurred during the second quarter of 2015. This edition brings you up to speed on the Boards' priority joint projects and several other financial reporting developments.

    11 June 2015

    Accounting pronouncements effective for the second quarter of 2015
    Several new accounting pronouncements are effective for 2014 interim or annual periods for calendar-year entities. We have listed those pronouncements, along with descriptions of related EY publications. All entities should carefully evaluate which accounting requirements apply to them for the first time in 2014.

    21 April 2015

    BoardMatters Quarterly - Matters of Interest for Audit Committees - April 2015
    This issue compiles material recently published by the EY Center for Board Matters, including one of its most popular articles "Women on US boards: what are we seeing?" The issue also contains "2015 proxy season insights" and an update from our audit committee networks.

    15 April 2015

    NAIC Bulletin - Spring 2015 edition
    Our NAIC Bulletin contains the highlights of the Spring 2015 meeting of the National Association of Insurance Commissioners.

    14 April 2015

    First quarter 2015 Standard Setter Update
    Our First Quarter 2015 Standard Setter Update, Financial reporting and accounting developments, highlights significant developments in financial accounting and reporting between 1 January 2015 and 31 March 2015 and summarizes certain proposals presently under consideration by the FASB, EITF, PCC, SEC, PCAOB, ASB and GASB.

    2 April 2015

    SEC in Focus - April 2015
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the first quarter of 2015.

    31 March 2015

    Quarterly tax developments - March 2015
    Our March 2015 edition is designed to help you identify changes in tax law and other events when they occur so the accounting can be reflected in the appropriate period. This edition includes enacted and effective tax legislation, legislative proposals and other items to consider as you prepare your income tax provision. We've also listed our tax and other publications that provide more detail on the topics we discuss.

    26 March 2015

    Financial Reporting Briefs - First quarter 2015
    This publication provides you with a snapshot of the major accounting and regulatory developments that have occurred during the first quarter of 2015. This edition brings you up to speed on the Boards' priority joint projects and several other financial reporting developments.

    20 March 2015

    EITF Update - March 2015
    The EITF reached final consensuses on effects on historical earnings per unit of master limited partnership dropdown transactions and disclosures for investments in certain entities that calculate net asset value per share (or its equivalent). The EITF also reached consensuses-for-exposure on the application of the normal purchases and normal sales scope exception to certain electricity contracts within nodal energy markets, recognition of breakage for prepaid stored-value cards and employee benefit plan simplifications.

    12 March 2015

    Accounting pronouncements effective for the first quarter of 2015
    Several new accounting pronouncements are effective for the first quarter of 2015 for calendar-year entities. We list them along with descriptions of related EY publications. All entities should carefully evaluate which accounting requirements apply to them for the first time.

    15 January 2015

    2014 Standard Setter Update - Financial reporting and accounting developments
    Our 2014 Standard Setter Update, Financial reporting and accounting developments, highlights significant developments in financial accounting and reporting between 1 January 2014 and 31 December 2014 and summarizes certain proposals presently under consideration by the FASB, EITF, PCC, SEC, PCAOB, ASB and GASB.

    8 January 2015

    SEC in Focus - January 2015
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the fourth quarter of 2014.

    23 December 2014

    Quarterly tax developments - December 2014
    Our December 2014 edition is designed to help you identify changes in tax law and other events when they occur so the accounting can be reflected in the appropriate period. This edition includes enacted and effective tax legislation as well as, legislative proposals and other items through 19 December 2014 to consider as you prepare your tax provision. We've also listed our tax and other publications that provide more detail on the topics we discuss.

    18 December 2014

    Financial Reporting Briefs - Fourth quarter 2014
    This publication provides you with a snapshot of the major accounting and regulatory developments that have occurred during the fourth quarter of 2014. This edition brings you up to speed on the Boards' priority joint projects and several other financial reporting developments.

    11 December 2014

    Accounting pronouncements effective in 2014
    Several new accounting pronouncements are effective for 2013 interim or annual periods for calendar-year entities. We have listed those pronouncements, along with descriptions of related EY publications. All entities should carefully evaluate which accounting requirements apply to them for the first time in 2013.

    11 December 2014

    Technical Line - Year-end financial reporting reminders
    Our Technical Line addresses topics that companies should consider as they begin the process of year-end financial reporting. Some relate to current events or types of transactions and arrangements that have become more common due to economic trends or other factors. We also discuss financial reporting matters that companies often find challenging or that the Securities and Exchange Commission staff focuses on when reviewing financial reports. This publication is intended to help you plan your year-end reporting process.

    3 December 2014

    NAIC Bulletin - Fall 2014 edition
    Our NAIC Bulletin contains the highlights of the Fall 2014 meeting of the National Association of Insurance Commissioners.

    9 October 2014

    SEC in Focus - October 2014
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the third quarter of 2014.

    8 October 2014

    Quarterly tax developments - September 2014
    Our September 2014 edition is designed to help you identify changes in tax law and other events when they occur so the accounting can be reflected in the appropriate period. This edition includes enacted and effective tax legislation, global tax treaties, and other items through 30 September 2014 to consider as you prepare your tax provision. We've also listed our tax and other publications that provide more detail on the topics we discuss.

    8 October 2014

    Third quarter 2014 Standard Setter Update
    Our Third quarter 2014 Standard Setter Update - Financial reporting and accounting developments highlights significant developments in financial accounting and reporting through 30 September 2014.

    23 September 2014

    SEC Comments and Trends - September 2014
    Our 2014 SEC Comments and Trends publication is designed to help you understand what the SEC staff is focusing on in its comments on public company filings as you head into the year-end reporting season. Disclosures about significant judgments and estimates, including those related to segment reporting, goodwill impairment, income taxes and revenue recognition, continue to be hot topics. We’ve also seen an increase in comments on internal control over financial reporting and disclosure controls and procedures. Our publication also highlights recent observations from the SEC staff about how to evaluate its comments and includes a section on best practices when responding to comment letters from the SEC staff.

    19 September 2014

    BoardMatters Quarterly - Matters of Interest for Audit Committees - September 2014
    This issue focuses on some of the key tax risks businesses face today and outlines strategies, policies and checks and balances for managing the risks more effectively.

    19 September 2014

    EITF Update - September 2014
    The EITF reached final consensuses on pushdown accounting and determining whether the host contract in a hybrid financial instrument issued in the form of a share is more akin to debt or to equity. The EITF also reached consensuses-for-exposure on effects on historical earnings per unit of master limited partnership dropdown transactions and fair value hierarchy levels for certain investments measured at net asset value.

    18 September 2014

    Financial Reporting Briefs - Third quarter 2014
    This publication provides you with a snapshot of the major accounting and regulatory developments that have occurred during the third quarter of 2014. This edition brings you up to speed on the Boards’ priority joint projects and several other financial reporting developments.

    4 September 2014

    NAIC Bulletin - Summer 2014 edition
    Our NAIC Bulletin contains the highlights of the Summer 2014 meeting of the National Association of Insurance Commissioners.

    11 July 2014

    Second quarter 2014 Standard Setter Update
    Our Second quarter 2014 Standard Setter Update - Financial reporting and accounting developments highlights significant developments in financial accounting and reporting through 30 June 2014.

    9 July 2014

    Quarterly tax developments - June 2014
    Our June 2014 edition is designed to help you identify changes in tax law and other events when they occur so the accounting can be reflected in the appropriate period. This edition includes enacted and effective tax legislation, global tax treaties, and other items through 30 June 2014 to consider as you prepare your tax provision. We've also listed our tax and other publications that provide more detail on the topics we discuss.

    3 July 2014

    SEC in Focus - July 2014
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the second quarter of 2014.

    18 June 2014

    BoardMatters Quarterly - Matters of Interest for Audit Committees - June 2014
    This issue provides insights for companies doing or planning to do business in China. We also give an overview of the Boards’ new revenue standard.

    13 June 2014

    EITF Update - June 2014
    The EITF reached final consensuses on measuring the financial assets and financial liabilities of a consolidated financing entity and reclassification of certain government insured residential mortgage loans upon foreclosure by a creditor. The EITF also discussed but didn’t reach a final conclusion on how to determine whether the host contract in a hybrid financial instrument issued in the form of a share is more akin to debt or to equity.

    12 June 2014

    Financial Reporting Briefs - Second quarter 2014
    This publication provides you with a snapshot of the major accounting and regulatory developments that have occurred during the second quarter of 2014. This edition brings you up to speed on the Boards' priority joint projects and several other financial reporting developments.

    10 April 2014

    First quarter 2014 Standard Setter Update
    Our First quarter 2014 Standard Setter Update - Financial reporting and accounting developments highlights significant developments in financial accounting and reporting through 31 March 2014.

    10 April 2014

    NAIC Bulletin - Spring 2014 edition
    Our NAIC Bulletin contains the highlights of the Spring 2014 meeting of the National Association of Insurance Commissioners.

    9 April 2014

    Quarterly tax developments - March 2014
    Our March 2014 edition is designed to help you identify changes in tax law and other events when they occur so the accounting can be reflected in the appropriate period. This edition includes enacted and effective tax legislation, global tax treaties, and other items through 31 March 2014 to consider as you prepare your tax provision. We've also listed our tax and other publications that provide more detail on the topics we discuss.

    3 April 2014

    BoardMatters Quarterly - Matters of Interest for Audit Committees - April 2014
    This issue discusses the challenges and opportunities of current digital technologies and provides questions for boards and audit committees to consider.

    3 April 2014

    SEC in Focus - April 2014
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the first quarter of 2014.

    27 March 2014

    Financial Reporting Briefs - First quarter 2014
    This publication provides you with a snapshot of the major accounting and regulatory developments that have occurred during the first quarter of 2014. This edition alerts you to some important considerations for 2014.

    14 March 2014

    EITF Update - March 2014
    The EITF reached a final consensus on accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. The EITF reached a consensus-for-exposure on the recognition of new accounting basis (pushdown) in certain circumstances. In addition, the EITF discussed measuring the financial assets and the financial liabilities of a consolidated financing entity and determining whether the host contract in a hybrid financial instrument issued in the form of a share is more akin to debt or to equity, but didn’t reach final conclusion.

    13 March 2014

    Accounting pronouncements effective for the first quarter of 2014
    Several new accounting pronouncements are effective for the first quarter of 2014 for calendar-year entities. We list them below, along with descriptions of related EY publications. All entities should carefully evaluate which accounting requirements apply to them for the first time.

    16 January 2014

    NAIC Bulletin - Fall 2013 edition
    Our NAIC Bulletin contains the highlights of the Fall 2013 meeting of the National Association of Insurance Commissioners.

    13 January 2014

    2013 Standard Setter Update - Financial reporting and accounting developments
    Our 2013 Standard Setter Update - Financial reporting and accounting developments publication highlights significant developments in financial accounting and reporting between 1 January 2013 and 31 December 2013 and summarizes certain proposals presently under consideration by the FASB, EITF, PCC, SEC, PCAOB, ASB and GASB.

    9 January 2014

    Quarterly tax developments - December 2013
    Our December 2013 edition is designed to help you identify changes in tax law and other events when they occur so the accounting can be reflected in the appropriate period. This edition includes enacted and effective tax legislation, global tax treaties and other items through 31 December 2013 to consider as you prepare your tax provision. We've also listed our tax and other publications that provide more detail on the topics we discuss.

    9 January 2014

    SEC in Focus - January 2014
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the fourth quarter of 2013.

    7 January 2014

    BoardMatters Quarterly - Matters of Interest for Audit Committees - January 2014
    This issue discusses the role of directors in handling big data, and how anti-corruption compliance in many companies requires big data analytics.

    19 December 2013

    Financial Reporting Briefs - Fourth quarter 2013
    This publication provides you with a snapshot of the major accounting and regulatory developments that have occurred during the fourth quarter of 2013. This edition alerts you to some important considerations for 2013.

    12 December 2013

    Accounting pronouncements effective in 2013
    Several new accounting pronouncements are effective for 2013 interim or annual periods for calendar-year entities. We have listed those pronouncements, along with descriptions of related EY publications. All entities should carefully evaluate which accounting requirements apply to them for the first time in 2013.

    4 December 2013

    SEC Comments and Trends - December 2013 - Media and entertainment industry supplement
    Our media and entertainment (M&E) supplement to our SEC Comments and Trends publication is intended to give you insights into the Securities and Exchange Commission (SEC) staff’s concerns and areas of focus involving M&E companies. This publication is based on our review of 101 public comment letters issued to more than 50 M&E registrants between February 2012 and September 2013. It should be read in conjunction with our SEC Comments and Trends - 2013 supplement (pdf, 420.1kb) , which discusses matters that relate to all registrants.

    15 November 2013

    EITF Update - November 2013
    The EITF reached final consensuses on measuring the financial assets and financial liabilities of a consolidated financing entity, accounting for service concession arrangements, accounting for investments in affordable housing projects and reclassification of residential real estate collateralized consumer mortgage loans upon foreclosure. The EITF reached a consensus-for-exposure on the classification of certain government insured residential mortgage loans upon foreclosure by a creditor. The EITF also discussed but didn’t reach a final conclusion about whether, when and how public and nonpublic companies should establish a new accounting basis in an acquired entity’s standalone financial statements.

    17 October 2013

    Third quarter 2013 Standard Setter Update
    Our Third quarter 2013 Standard Setter Update - Financial reporting and accounting developments highlights significant developments in financial accounting and reporting through 30 September 2013.

    8 October 2013

    Quarterly tax developments - September 2013
    Our September 2013 edition is designed to help you identify changes in tax law and other events when they occur so the accounting can be reflected in the appropriate period. This edition includes enacted and effective tax legislation, global tax treaties and other items through 30 September 2013 to consider as you prepare your tax provision. We've also listed our tax and other publications that provide more detail on the topics we discuss.

    8 October 2013

    SEC in Focus - October 2013
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the third quarter of 2013.

    19 September 2013

    Financial Reporting Briefs - Third quarter 2013
    This publication provides you with a snapshot of the major accounting and regulatory developments that have occurred during the third quarter of 2013. This edition brings you up to speed on the Boards’ priority joint projects and several other financial reporting developments.

    16 September 2013

    EITF Update - September 2013
    The EITF reached consensuses-for-exposure on determining whether a performance target that can be achieved after the requisite service period is a performance condition or a condition that affects the grant-date fair value of the awards and determining whether the host contract in a hybrid financial instrument is more akin to debt or equity. In addition, the EITF discussed the accounting for investments in affordable-housing projects but didn’t reach a final conclusion.

    18 July 2013

    Second quarter 2013 Standard Setter Update
    Our Second quarter 2013 Standard Setter Update - Financial reporting and accounting developments highlights significant developments in financial accounting and reporting through 30 June 2013.

    17 July 2013

    Quarterly tax developments - June 2013
    Our June 2013 edition is designed to help you identify changes in tax law and other events when they occur so the accounting can be reflected in the appropriate period. This edition includes enacted and effective tax legislation, global tax treaties and other items through 30 June 2013 to consider as you prepare your tax provision. We've also listed our tax and other publications that provide more detail on the topics we discuss

    3 July 2013

    SEC in Focus - July 2013
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the second quarter of 2013.

    12 June 2013

    EITF Update - June 2013
    The EITF reached final consensuses on the inclusion of the federal funds effective swap rate as a benchmark interest rate for hedge accounting purposes and the presentation of an unrecognized tax benefit when a net operating loss carryforward or tax credit carryforward exists. The EITF also reached consensuses-for-exposure on accounting for the difference between the fair value of the assets and the fair value of the liabilities of a consolidated collateralized financing entity, accounting for service concession arrangements and reclassification of collateralized mortgage loans upon a troubled debt restructuring. In addition, the EITF discussed whether a performance target that can be met after the requisite service has been provided by the employee is a vesting condition or a condition that affects the grant-date fair value of a share-based payment.

    6 June 2013

    Financial Reporting Briefs - Second quarter 2013
    This publication provides you with a snapshot of the major accounting and regulatory developments that have occurred during the second quarter of 2013. This edition brings you up to speed on the Boards’ priority joint projects and several other financial reporting developments.

    18 April 2013

    First quarter 2013 Standard Setter Update
    Our First quarter 2013 Standard Setter Update - Financial reporting and accounting developments highlights significant developments in financial accounting and reporting through 31 March 2013.

    4 April 2013

    SEC in Focus - April 2013
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the first quarter of 2013.

    19 March 2013

    Financial Reporting Briefs - First quarter 2013
    This publication provides you with a snapshot of the major accounting and regulatory developments that have occurred during the first quarter of 2013. This edition brings you up to speed on the Boards’ priority joint projects and several other financial reporting developments.

    15 March 2013

    EITF Update - March 2013
    The EITF reached two final consensuses on recognition and measurement of services received by a not-for-profit entity from personnel of an affiliated entity for which the affiliate does not charge the recipient not for profit and accounting for the difference between the fair value of the assets and the fair value of the liabilities of a consolidated collateralized financing entity. The EITF also reached a consensus-for-exposure on the accounting for investments in qualified affordable housing projects and discussed pushdown accounting but did not reach any conclusions.

    12 March 2013

    Accounting pronouncements effective for the first quarter of 2013
    Several new accounting pronouncements are effective for the first quarter of 2013 for calendar-year entities. We have listed those pronouncements in our document, along with descriptions of related Ernst & Young publications. All entities should carefully evaluate which accounting requirements apply to them for the first time.

    18 January 2013

    EITF Update - January 2013
    The EITF reached final consensuses on the following issues: (a) the accounting for a cumulative translation adjustment in sales within a foreign entity and sales of an investment in a foreign entity and (b) the recognition and measurement of obligations subject to joint and several liability for which the total amount of the obligation is fixed at the reporting date. The EITF also reached consensuses-for-exposure on two issues.

    17 January 2013

    2012 Standard Setter Update – Financial reporting and accounting developments
    Our 2012 Standard Setter Update – Financial reporting and accounting developments publication highlights significant developments in financial accounting and reporting between 1 January 2012 and 31 December 2012 and summarizes certain proposals presently under consideration by the Financial Accounting Standards Board, the Emerging Issues Task Force, the Securities and Exchange Commission, the Public Company Accounting Oversight Board, the Auditing Standards Board and the Governmental Accounting Standards Board.

    10 January 2013

    Joint Project Watch - December 2012
    The standard-setting activities of the FASB and the IASB on their joint projects continue to move forward. The Boards are redeliberating their second exposure draft (ED) on revenue recognition, and are preparing to issue a second ED on leases in early 2013. Separate documents on financial instruments topics have been issued or are expected early in 2013. Our Joint Project Watch publication is designed to give you a snapshot of key developments from a US GAAP perspective, along with our observations about the potential implications for companies.

    10 January 2013

    SEC in Focus - January 2013
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the fourth quarter of 2012.

    3 July 2012

    Joint Project Watch – June 2012
    The standard-setting activities of the FASB and the IASB on their joint projects continue to move forward. The Boards are expected to soon begin redeliberations of their second exposure draft on revenue recognition, and they continue to redeliberate other significant projects. Our Joint Project Watch publication is designed to give you a snapshot of key developments from a US GAAP perspective, along with our observations about the potential implications for companies.

    3 July 2012

    SEC in Focus - July 2012 edition
    This issue highlights the SEC staff’s focus on addressing implementation questions about the Jumpstart Our Business Startups Act.

    6 June 2012

    Financial Reporting Briefs - Second quarter 2012
    This publication provides you with a snapshot of the major accounting and regulatory developments that have occurred during the second quarter of 2012. This edition brings you up to speed on the Boards’ priority joint projects and several other financial reporting developments.

    1 May 2012

    IFRS Outlook - May 2012
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    19 April 2012

    First quarter 2012 Standard Setter Update
    Our First Quarter 2012 Standard Setter Update - Financial reporting and accounting developments publication highlights significant developments in financial accounting and reporting between 1 January 2012 and 31 March 2012.

    5 April 2012

    Joint Project Watch - March 2012
    The standard-setting activities of the FASB and the IASB on their joint projects continue to move forward. The Boards have issued final guidance or exposure drafts on several projects and continue to redeliberate others. Our Joint Project Watch publication is designed to give you a snapshot of key developments from a US GAAP perspective, along with our observations about the potential implications for companies.

    22 March 2012

    Financial Reporting Briefs - First quarter 2012
    This publication provides you with a snapshot of the major accounting and regulatory developments that have occurred during the first quarter of 2012. This edition brings you up to speed on the Boards' priority joint projects and several other financial reporting developments.

    16 March 2012

    EITF Update - March 2012
    The EITF reached three consensuses-for-exposure on not-for-profit entities’ sales of donated securities that are unrestricted and readily convertible into cash, measuring indemnification assets and fair value measurements used for the impairment test for unamortized film costs. The EITF also discussed three other issues, but didn’t reach conclusions.

    19 January 2012

    2011 Standard Setter Update
    Our 2011 Standard Setter Update - Financial reporting and accounting developments publication highlights significant developments in financial accounting and reporting through 31 December 2011.

    1 January 2012

    IFRS Outlook - January 2012
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 January 2012

    Joint Project Watch - FASB/IASB joint projects from a US GAAP perspective - December 2011
    Our Joint Project Watch is designed to give you a snapshot of the key points related to the FASB and IASB joint projects discussed during recent FASB meetings, including our observations about the potential implications for companies, where appropriate.

    1 January 2012

    SEC in Focus - January 2012 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the fourth quarter of 2011.

    1 December 2011

    Financial Reporting Briefs - Fourth quarter 2011
    This publication provides you with a snapshot of the major accounting and regulatory developments that have occurred during the fourth quarter of 2011. This edition brings you up to speed on the Boards’ priority joint projects and several other financial reporting developments.

    3 October 2011

    Third quarter 2011 Standard Setter Update
    Our Third quarter 2011 Standard Setter Update - Financial reporting and accounting developments highlights significant developments in financial accounting and reporting through 30 September 2011.

    1 October 2011

    IFRS Outlook - September/October 2011
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    15 September 2011

    Accounting pronouncements effective for the third quarter of 2011
    This matrix lists the two accounting pronouncements effective for the third quarter of 2011 for calendar-year entities.

    7 September 2011

    Financial reporting briefs - Third quarter 2011
    This publication you with a snapshot of the major accounting and regulatory developments that have occurred during the third quarter of 2011. This edition brings you up to speed on the Boards’ priority joint projects and describes several new accounting standards updates issued this quarter.

    1 September 2011

    Joint Project Watch - FASB/IASB joint projects from a US GAAP perspective - August/September 2011
    The joint standard-setting activities of the FASB and the IASB continue to move forward. The Boards are redeliberating several projects and have issued final guidance on others. The Boards have decided to re-expose their revenue and leases models, giving constituents another opportunity to provide feedback. We encourage you to actively follow the Boards’ progress and to respond to requests for comment.

    1 August 2011

    IFRS Outlook - August 2011
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 July 2011

    Joint Project Watch - FASB/IASB joint projects from a US GAAP perspective - July 2011
    Our Joint Project Watch is designed to give you a snapshot of the key points related to the FASB and IASB joint projects discussed during this month’s FASB meetings, including our observations about the potential implications for companies, where appropriate.

    1 July 2011

    SEC in Focus - July 2011 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the second quarter of 2011.

    1 July 2011

    Second quarter 2011 Standard Setter Update
    Our Second quarter 2011 Standard Setter Update - Financial reporting and accounting developments highlights significant developments in financial accounting and reporting through 30 June 2011.

    1 June 2011

    Financial Reporting Briefs - Second quarter 2011
    Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred during the second quarter of 2011. It also summarizes other key developments heading into the second quarter of 2011.

    1 June 2011

    IFRS Outlook - May/June 2011
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 June 2011

    Joint Project Watch - FASB/IASB joint projects from a US GAAP perspective - June 2011
    Our Joint Project Watch is designed to give you a snapshot of the key points related to the FASB and IASB joint projects discussed during this month’s FASB meetings, including our observations about the potential implications for companies, where appropriate.

    1 May 2011

    Joint Project Watch - FASB/IASB joint projects from a US GAAP perspective - May 2011
    Our Joint Project Watch is designed to give you a snapshot of the key points related to the FASB and IASB joint projects discussed during this month’s FASB meetings, including our observations about the potential implications for companies, where appropriate.

    14 April 2011

    Standard Setter Update - First quarter 2011
    Our Standard Setter Update highlights significant developments in financial accounting and reporting during Our first quarter of 2011.

    1 April 2011

    IFRS Outlook - March/April 2011
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 April 2011

    Joint Project Watch - FASB/IASB joint projects from a US GAAP perspective - April 2011
    Our Joint Project Watch is designed to give you a snapshot of the key points related to the FASB and IASB joint projects discussed during this month’s FASB meetings, including our observations about the potential implications for companies, where appropriate.

    1 April 2011

    SEC in Focus - April 2011 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the first quarter of 2011.

    17 March 2011

    Accounting pronouncements effective for the first quarter of 2011
    This matrix lists the accounting pronouncements that are effective for the first quarter of 2011 for calendar-year entities.

    1 March 2011

    Financial Reporting Briefs - First quarter 2011
    Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred during the first quarter of 2011. It also summarizes other key developments heading into the second quarter of 2011.

    1 March 2011

    Joint Project Watch - FASB/IASB joint projects from a US GAAP perspective - March 2011
    Our Joint Project Watch is designed to give you a snapshot of the key points related to the FASB and IASB joint projects discussed during this month’s FASB meetings, including our observations about the potential implications for companies, where appropriate.

    1 February 2011

    IFRS Outlook - January/February 2011
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 February 2011

    Joint Project Watch - FASB/IASB joint projects from a US GAAP perspective-February 2011
    Our Joint Project Watch is designed to give you a snapshot of the key points related to the FASB and IASB joint projects discussed during this month’s FASB meetings, including our observations about the potential implications for companies, where appropriate.

    1 January 2011

    2010 Standard Setter Update
    Our Standard Setter Update highlights significant developments in financial accounting and reporting during 2010.

    1 January 2011

    Joint Project Watch - FASB/IASB joint projects from a US GAAP perspective - January 2011
    Our Joint Project Watch is designed to give you a snapshot of the key points related to the FASB and IASB joint projects discussed during this month’s FASB meetings, including our observations about the potential implications for companies, where appropriate.

    1 January 2011

    SEC in Focus - January 2011 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the fourth quarter of 2010.

    22 December 2010

    Accounting pronouncements effective in 2010
    This matrix lists the accounting pronouncements that are effective for 2010 interim or annual periods for calendar-year entities.

    17 December 2010

    Financial Reporting Briefs - Fourth quarter 2010
    Our Financial Reporting Briefs you with a snapshot of the major accounting and regulatory developments that have occurred during the fourth quarter of 2010. It also summarizes other key developments heading into the first quarter of 2011.

    1 December 2010

    IFRS Outlook - December 2010
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 November 2010

    IFRS Outlook - November 2010
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    15 October 2010

    Standard Setter Update - Third Quarter 2010
    Our Standard Setter Update highlights significant developments in financial accounting and reporting during Our third quarter of 2010.

    1 October 2010

    IFRS Outlook - October 2010
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 October 2010

    SEC in Focus - October 2010 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the third quarter of 2010.

    17 September 2010

    Financial Reporting Briefs - Third quarter 2010
    Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred during the third quarter of 2010. It also summarizes other key developments heading into the fourth quarter of 2010.

    15 September 2010

    Accounting pronouncements effective for the third quarter of 2010
    This matrix lists the accounting pronouncement with third quarter 2010 effective dates.

    1 September 2010

    IFRS Outlook - September 2010
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 August 2010

    IFRS Outlook - August 2010
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    14 July 2010

    Standard Setter Update - Second quarter 2010
    Our Standard Setter Update highlights significant developments in financial accounting and reporting during Our second quarter of 2010.

    1 July 2010

    IFRS Outlook - July 2010
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 July 2010

    SEC in Focus - July 2010 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the second quarter of 2010.

    16 June 2010

    Accounting pronouncements effective for the second quarter of 2010
    This matrix lists the accounting pronouncements with second quarter 2010 effective dates.

    11 June 2010

    Financial Reporting Briefs - Second quarter 2010
    Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred during the second quarter of 2010. It also summarizes other key developments heading into the third quarter of 2010.

    1 June 2010

    IFRS Outlook - June 2010
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 May 2010

    IFRS Outlook - May 2010
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    21 April 2010

    Standard Setter Update - First quarter 2010
    Our Standard Setter Update highlights significant developments in financial accounting and reporting during Our first quarter of 2010.

    1 April 2010

    IFRS Outlook - April 2010
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 April 2010

    SEC in Focus - April 2010 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the first quarter of 2010.

    24 March 2010

    Accounting pronouncements effective for the first quarter of 2010
    This matrix lists the accounting pronouncements with first quarter 2010 effective dates.

    12 March 2010

    Financial Reporting Briefs - First quarter 2010
    Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred during the first quarter of 2010. It also summarizes other key developments from 2009 heading into reporting season and provides a look ahead to 2010.

    1 March 2010

    IFRS Outlook - March 2010
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 February 2010

    IFRS Outlook - February 2010
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    20 January 2010

    2009 Standard Setter Update - January 2010
    Our Standard Setter Update highlights significant developments in financial accounting and reporting during 2009.

    15 January 2010

    Accounting pronouncements with 2009 effective dates
    This matrix lists the accounting pronouncements with first quarter 2010 effective dates.

    1 January 2010

    IFRS Outlook - January 2010
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 January 2010

    SEC in Focus - January 2010 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the fourth quarter of 2009.

    1 December 2009

    Financial Reporting Briefs - Fourth quarter 2009
    Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred during the fourth quarter of 2009. It also summarizes other key developments from 2009 heading into reporting season and provides a look ahead to 2010.

    1 December 2009

    IFRS Outlook - December 2009
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 November 2009

    IFRS Outlook - November 2009
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    14 October 2009

    Third quarter 2009 Standard Setter Update
    Our Standard Setter Update highlights significant developments in financial accounting and reporting during Our third quarter of 2009.

    1 October 2009

    IFRS Outlook - October 2009
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 October 2009

    SEC in Focus - October 2009 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the third quarter of 2009.

    1 September 2009

    Financial Reporting Briefs - Third Quarter 2009
    Our Financial Reporting Briefs provides you with a snapshot of the major accounting and regulatory developments that have occurred during the third quarter of 2009. It also summarizes other key developments from 2009 heading into reporting season and provides a look ahead to 2010.

    1 September 2009

    IFRS Outlook - September 2009
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 August 2009

    IFRS Outlook - August 2009
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    29 July 2009

    Second quarter 2009 Standard Setter Update
    Our Standard Setter Update highlights significant developments in financial accounting and reporting during Our second quarter of 2009.

    1 July 2009

    IFRS Outlook - July 2009
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 July 2009

    SEC in Focus - July 2009 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the second quarter of 2009.

    26 June 2009

    Accounting pronouncements with second quarter 2009 effective dates
    Our document identifies the pronouncements that are effective for interim or annual periods ending after 15 June 2009.

    1 June 2009

    IFRS Outlook - June 2009
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 May 2009

    IFRS Outlook - May 2009
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    24 April 2009

    First Quarter 2009 Standard Setter Update
    Our Standard Setter Update highlights significant developments in financial accounting and reporting during Our first quarter of 2009.

    6 April 2009

    Accounting pronouncements with first quarter 2009 effective dates
    This matrix lists the accounting pronouncements with first quarter 2009 effective dates.

    1 April 2009

    IFRS Outlook - April 2009
    This issue of IFRS outlook addresses rate-regulated assets and liabilities, convertible debt and an update on other IFRS developments.

    1 April 2009

    SEC in Focus - April 2009 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the first quarter of 2009.

    1 March 2009

    IFRS Outlook - March 2009
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 February 2009

    IFRS Outlook - February 2009
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 January 2009

    SEC in Focus - January 2009 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the fourth quarter of 2008.

    1 December 2008

    IFRS Outlook - December 2008
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 November 2008

    2008 Standard Setter Update
    Our Standard Setter Update highlights significant developments in financial accounting and reporting during 2008.

    1 November 2008

    IFRS Outlook - November 2008
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 October 2008

    IFRS Outlook - October 2008
    Our IFRS Outlook provides timely updates with regard to changes in international accounting standards.

    1 October 2008

    SEC in Focus - October 2008 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the third quarter of 2008.

    1 July 2008

    SEC in Focus - July 2008 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the second quarter of 2008.

    1 July 2008

    Standard Setter Update - Second quarter 2008
    Our Standard Setter Update highlights significant developments in financial accounting and reporting during Our second quarter of 2008.

    1 April 2008

    First quarter 2008 Standard Setter Update
    Our Standard Setter Update highlights significant developments in financial accounting and reporting during Our first quarter of 2008.

    1 April 2008

    SEC in Focus - April 2008 edition
    Our SEC in Focus provides an update on activities and events relating to SEC matters that occurred during the first quarter of 2008.