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    US Week in Review - 29 September 2016


    29 September 2016

    Financial Reporting Developments - Issuer’s accounting for debt and equity financings

    29 September 2016

    Financial Reporting Developments - Revenue recognition: Multiple element arrangements

    29 September 2016

    Financial Reporting Developments - Software: Revenue recognition

    29 September 2016

    SEC Comments and Trends - September 2016

    29 September 2016

    Technical Line - 2016 trends in SEC comment letters

    29 September 2016

    To the Point - Proposal would change accounting and disclosures for long-duration contracts for insurers

    28 September 2016

    Quarterly tax developments - September 2016

    23 September 2016

    EITF Update - September 2016

    22 September 2016

    Financial Reporting Briefs - Third quarter 2016

    22 September 2016

    Financial Reporting Developments - Derivatives and hedging

    22 September 2016

    To the Point - Proposals would provide criteria for evaluating how a company manages cybersecurity risk

    21 September 2016

    To the Point - FASB proposes more technical corrections and improvements to the new revenue standard

    15 September 2016

    Financial Reporting Developments - Consolidation: Determination of a controlling financial interest and accounting for changes in ownership interests

    15 September 2016

    Financial Reporting Developments - Fair value measurement

    14 September 2016

    NAIC Bulletin - Summer 2016 edition

    8 September 2016

    Comment letter - SEC’s proposed amendment to the definition of smaller reporting company

    8 September 2016

    To the Point - FASB aims to more clearly portray entities’ hedging activities in the financial statements

    7 September 2016

    Technical Line - How the new revenue recognition standard will affect homebuilders

    6 September 2016

    Comment Letter - ASB’s going concern proposal

    6 September 2016

    Financial Reporting Developments - Discontinued operations

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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.

    Board Matters Quarterly - September 2016

    Features our analysis of this year’s audit committee-related proxy disclosures by Fortune 100 companies.

    Gender diversity on US boards

    We provide four observations on the present and future of gender diversity in the boardroom.

    Board Matters Quarterly - June 2016 

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

    Four takeaways from proxy season 2016

    Active institutional investors are reshaping the corporate governance landscape and challenging how boards think about fundamental issues.

    Buybacks vs. backlash

    Many investors express concern over whether buybacks are the best strategy for long-term value creation.

    Three important tax developments for boards

    Today’s boards are facing new challenges due to changes in tax policy.

    Big risks, big data

    Directors increasingly recognize the value of big data and what they can “refine” to improve decision-making.

    more »