AccountingLink

     

    Leases make their way onto the balance sheet

    Our publication complements our recent To the Point on the FASB’s new leases standard and outlines what companies should consider as they move through the implementation period.

     

    Board Matters Quarterly - April 2016 

    This issue features reports recently issued by the EY Center for Board Matters.

     

    Disclosure effectiveness: is it on your board’s agenda?

    Find out what audit committees can do to enhance disclosure effectiveness.

     

    Three things nominating committees need to know

    Nominating committees are facing more scrutiny on board composition and director qualifications.

     

    Cyber preparedness: the next step for boards

    Boards play an important oversight role in helping organizations prepare for and build an active defense against cyber-attacks.

     

    Our commitment to audit quality

    Our 2015 report for audit committees, investors and other stakeholders describes our efforts to innovate and drive continuous improvement in audit quality.

     

    2015 year-end issues for audit committees to consider

    We provide information, references and questions for audit committees to consider as they prepare for upcoming discussions with management and the external auditors.

     

    Board Matters Quarterly - January 2016

    This issue features reports recently issued by the EY Center for Board Matters.

     

    Five things compensation committees need to know

    Here are five tips for compensation committees based on the EY Center for Board Matters’ review of the current landscape.

     

    Reporting magazine

    The October issue looks at new auditing and accounting standards, changes to finance training and the future of the annual report.

     

    Audit committee reporting to shareholders in 2015

    Over the past four years, our data show that companies have significantly increased voluntary proxy disclosures relating to the audit committee’s oversight of the auditor.

     

    Cyber economics and the board

    Boards should understand the components of cyber economics to help oversee cyber risks.

     

    Board oversight of tax risk

    We explore the board’s role in understanding the global focus on base erosion and profit shifting.

     

    Focus on board retirement and tenure policies

    Among the Fortune 100 companies with retirement-age policies, 19% of directorships are held by individuals within five years of reaching the board’s designated retirement age.

     

    Conflict minerals reporting, year two

    Ongoing uncertainty about the conflict minerals rule is causing many issuers to hesitate to expend resources on increasing their disclosure efforts.

     

    Four takeaways from proxy season 2015

    A widespread investor campaign for proxy access ignited the 2015 proxy season.

     

    Board Matters Quarterly - June 2015

    This issue features insights from our audit committee networks.

     

    Reporting magazine identifies the auditor of the future

    Big data, integrated reporting and new demands for audit committee are reshaping the reporting landscape. Read more in our Reporting magazine.

     

    Financial restatements: understanding differences and significance

    Restatements are rare and not all restatements are the same. Clear explanations can help answer investor questions.

     

    Whistleblower hotlines

    Our report provides considerations for audit committees as they monitor whistleblower programs.

     

    The Cadillac tax is coming

    The Cadillac tax raises questions and tax considerations that audit committees need to consider as part of a comprehensive management strategy.

     

    CFO-CIO: a growing collaboration

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

     

    Board Matters 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.

     

    Board composition

    Heading into the 2015 proxy season, board composition and renewal are once again in the spotlight for a number of reasons.

     

    Women on US boards

    As part of the EY Center for Board Matter’s ongoing board diversity series, this year, we highlight three observations about gender diversity on US corporate boards.