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New on the Horizon: Accounting for Rate-Regulated Activities -- Interim Relief for First-Time Adopters Financial Reporting Network | May 20, 2013 | Accounting & Financial Reporting KPMG's ISG recently published New on the Horizon: Accounting for Rate-Regulated Activities Â– Interim Relief for First-Time Adopters, which addresses the proposed requirements in the IASB Exposure Draft, Regulatory Deferral Accounts and the potential future financial reporting implications.
COSO Updates Its Internal Control Integrated Framework Financial Reporting Network | May 20, 2013 | Accounting & Financial Reporting On May 14, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued its updated Internal Control -- Integrated Framework (2013) (2013 Framework) and related illustrative documents.
Defining Issues: FASB and IASB Issue Revised Exposure Drafts on Lease Accounting Financial Reporting Network | May 16, 2013 | Accounting & Financial Reporting This edition of Defining Issues reports that the FASB and IASB (the boards) recently issued revised joint exposure drafts (EDs) on proposed changes to the accounting for leases that, if finalized as proposed, would significantly change how lessees and lessors account for and report leasing arrangements in their financial statements.
Updated Reference Guide: FASB Accounting Standards Codification Financial Reporting Network | May 13, 2013 | Accounting & Financial Reporting KPMG LLP recently updated the FASB Accounting Standards Codification - Reference Guide to provide users of the Codification with an overview of the Codification Topics, and selected Subtopics and Subsections as of April 30, 2013.
Updated Employee Benefit Plan Disclosure Checklist Available Financial Reporting Network | May 13, 2013 | Accounting & Financial Reporting KPMG LLP recently updated the Specialized Accounting Disclosure Checklist Employee Benefit Plans and its What's New document.
SEC Proposal Addresses Cross-Border Security-Based Swap Activities Financial Reporting Network | May 13, 2013 | Accounting & Financial Reporting The SEC recently proposed rules and interpretative guidance about cross-border security-based swap activities. The rules comply with the mandate in Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act to establish guidelines for regulating the over-the-counter derivatives market.
PCAOB Solicits Nominations for Standing Advisory Group Financial Reporting Network | May 13, 2013 | Accounting & Financial Reporting The PCAOB recently announced that it is soliciting nominations for members of its Standing Advisory Group (SAG). The SAG, which advises the PCAOB in carrying out its standard-setting responsibilities, comprises 38 members with expertise in a variety of fields, including accounting, auditing, corporate finance, corporate governance and investing in public companies. The PCAOB is seeking nominations of members with experience in these fields, in addition to experience in auditing or financial reporting related to broker-dealers and smaller public companies.
FASB Proposes Technical Corrections to Codification Glossary Financial Reporting Network | May 13, 2013 | Accounting & Financial Reporting On May 6, the FASB issued a proposed ASU, Technical Corrections and Improvements Related to Glossary Terms, which would amend certain aspects of the FASB Accounting Standards Codification® Master Glossary, including technical corrections to correct glossary links, delete certain terms and change the names of other terms.
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