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BoardMatters Quarterly, September 2011 - EY - United States

As audit committees and companies contemplate how to deal with a number of new accounting issues and a rapidly changing business environment, our latest issue of BoardMatters Quarterly explores some of the more significant developments, including questions about the role of the auditor and changes to accounting standards.

Additionally, many companies are evaluating their use of “conflict minerals” and the new disclosures required by the Dodd-Frank Wall Street Reform and Consumer Protection Act. Others are facing pressure to keep up with the move to cloud computing while being mindful of the risks. This issue addresses these topics and also reviews leading practices for evaluating and enhancing audit committee performance.

This issue of BoardMatters Quarterly specifically addresses:


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Contents

InSights: risk oversight in emerging markets

This issue focuses on recent developments in emerging markets risks and outlines five keys to understanding this risk environment.

AccountingLink: your resource for accounting and financial reporting developments

AccountingLink highlights our latest technical guidance and insights from standard setters, as well as analysis of potential impacts for you.

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