Friday, November 9, 2012

Flashline 2012-44

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}else { return [ '', '', '' ]; } } //This is the Sub-Sub-Topic Menu that is display in the Left Navigation. //This function displays a Left Arrow indicating that this link is the current page being displayed. function leftwrap_subSubArrowLeft (text,icon,leftItemFlag,displaySecHeader){ if(displaySecHeader=='true'){ return [ [''].join(''), [''].join(''), [''].join('') ]; }else { return [ [''].join(''), [''].join(''), [''].join('') ]; } } //This is the Sub-Sub-Topic flyout menu. function leftwrap_subSubFlyout (text,icon,leftItemFlag,displaySecHeader){ if(displaySecHeader=='true'){ return [ '', '', '' ]; }else { return [ '', '', '' ]; } } // --> <table border="0" cellpadding="0" cellspacing="0" readability="1"><tr readability="3"><td readability="5"><p><strong class="recentlyViewedInside">Recently viewed articles:</strong><br/></p></td> </tr><tr><td> </td> </tr></table> <!-- End left column --> <!-- Begin center column --> <td width="94%" align="left" valign="top"> <!--ContentID=102730 --><table width="100%" border="0" readability="33.8989552472"><tr readability="67.7979104943"><td width="73%" align="left" valign="top" readability="6.56638176638"> <span class="pageTitle"> <span>Flashline 2012-44</span> </span> <span readability="1.02325581395"> <p> <span> <strong>Source: </strong></span> <span>PwC</span> <br/><span><strong>Author name: </strong></span> <span>Assurance services</span> </p> </span> <span> <p> <span> <strong>Published: </strong> <span>11/09/2012</span> </span> </p> </span> <span readability="6"> <p><span><strong>Summary:</strong><br/><!---------- Long Summary Start (if long summary is null display short summary) --><cfodirect><span>PwC's weekly alert highlighting current financial reporting developments (including accounting, auditing and regulatory matters). This week's topics include:</span> <ul><li type="disc"><span>In brief: FASB moving forward on ?going concern? standard</span> </li><li type="disc"><span>Dataline: Implications to hedge accounting of changes to derivative counterparties or hedging relationships</span> </li><li type="disc"><span>BoardroomDirect ? November 2012</span> </li><li type="disc"><span>IFRS news ? November 2012</span> </li><li type="disc"><span>FASB extends disclosure framework comment period to November 30</span> </li><li type="disc"><span>FASB meetings and project updates</span> </li><li type="disc"><span>IASB finalizes definition of an ?investment entity?</span> </li><li type="disc"><span>IFRS Foundation publishes proposals to create an accounting standards advisory forum</span> </li><li type="disc"><span>Enhanced Disclosure Task Force issues Report on bank risk disclosures</span> </li><li type="disc"><span>AICPA seeks feedback on its proposed Financial Reporting Framework for small- and medium-sized entities</span> </li><li type="disc"><span>CAQ publishes highlights of September 25 SEC Regulations Committee meeting</span> </li><li type="disc"><span>IAASB issues Q&As on quality control standard</span></li></ul></cfodirect><!--Download full article and link to full article text--><!-- Add copyright statement if there is no body field and is PwC article --><!-- Standard/Custom disclaimer added 2.1, BR91 (08/14/2007 SJL) --><br/></span></p> </span> <!-- Long Summary End --> <p> <span><strong>Full article:</strong></span> </p><hr/><br/><!-- Article Body Start --><span id="contentLink" readability="106.260704728"> <cfodirect readability="165.710526316"><b><i><span>PwC</span></i></b><p><b><i><span>In brief: FASB moving forward on ?going concern? standard</span></i></b></p><p><span>Years after adding the going concern project to its agenda, the FASB took a significant step forward at its November meeting toward developing a new going concern standard. With the stated objectives of bringing increased discipline, structure, and consistency to existing disclosure practices, the FASB decided to require management to formally perform going concern assessments and provide related footnote disclosures. This </span><i><u><span>In brief</span></u></i><i><span> </span></i><span>article provides an overview of the FASB's key decisions and what's next.</span></p><p><b><i><span>Dataline: Implications to hedge accounting of changes to derivative counterparties or hedging relationships</span></i></b></p><p><span>Market protocols for derivatives may be changing in the near future. Financial reform legislation could make novations (in this case, substitution of counterparties to a contract) more common as over-the-counter (OTC) transactions are migrated to central exchanges. In anticipation of these changes, the International Swaps and Derivative Association (ISDA) asked the SEC?s Office of the Chief Accountant if the novation of a bilateral OTC derivative contract to a central counterparty "on the same financial terms" would require the designation of a new hedging relationship. The SEC staff responded that it does not object, under certain limited circumstances, to a conclusion that, for accounting purposes, the original contract has not been terminated and replaced with a new derivative contract, nor would the staff object to the continuation of the existing hedging relationship, provided that the other terms of the contract have not been changed.</span></p><p><u><span>Dataline 2012-16</span></u><span> discusses the SEC staff's response and looks at the implications to hedge accounting of changes to derivative counterparties or hedging relationships.</span></p><p><b><i><span>BoardroomDirect ? November 2012</span></i></b></p><p><span>The November edition of </span><i><span>BoardroomDirect</span></i><i><span> </span></i><span>highlights the release of PwC?s book </span><i><span>Directors and IT - What Works Best</span></i><i><sup><span>TM</span></sup></i><span>. This book offers an IT Oversight Framework for directors designed to bridge the ?IT confidence gap.? Other items featured this month include (1) board oversight risks related to income tax accounting, (2) Nasdaq's and New York Stock Exchange's new listing standards for compensation committees, (3) Institutional Shareholder Services' proposed recommendation policy changes for the 2013 proxy season, and (4) a group of seven organizations' release of a new evaluation tool for external auditors.</span></p><p><b><i><span>IFRS news ? November 2012</span></i></b></p><p><span>The November issue of </span><i><u><span>IFRS news</span></u></i><span> looks at (1) IASB exemption from consolidating investment entities, (2) PwC partner Peter Holgate's personal view of criticisms of IFRS, (3) revenue update, (4) insurance contracts ? proposal re-exposed, and (4) IFRS Foundation response to SEC 'work plan.' Also included?know your IFRS 'ABC' with our new questions-and-answers series. This month: A is for 'associates'.</span></p><p><b><i><span>Financial Accounting Standards Board (FASB)</span></i></b></p><p><b><i><span>FASB extends disclosure framework comment period to November 30</span></i></b></p><p><span>The FASB </span><u><span>announced</span></u><span> that is has extended the deadline for commenting on its Invitation to Comment, </span><i><span>Disclosure Framework</span></i><span> to November 30, 2012. The FASB decided to extend the deadline to provide those affected by Hurricane Sandy more time to submit their feedback.</span></p><p><span>In July 2012, the FASB issued the Invitation to Comment on developing an overarching framework to use in establishing requirements for disclosures in the notes to the financial statements. That paper asks for stakeholder input on ways to improve effectiveness of disclosures in notes to financial statements of public, private, and not-for-profit organizations.</span></p><p><b><i><span>FASB meetings and project updates</span></i></b></p><p><b><span>Meeting summary:</span></b><span> The FASB held the following board meetings over the past week:</span> </p><ul type="disc"><li><span>The FASB met on November 6 and discussed its projects on (1) liquidation basis of accounting and (2) consolidation: policy and procedures. See the </span><u><span>FASB?s website</span></u><span> for a summary of the decisions reached at the meeting.</span> </li><li><span>The FASB met on November 7 and discussed its projects on (1) going concern, (2) accounting for financial instruments: liquidity and interest rate disclosures, and (3) transfers and servicing: repurchase agreements and similar transactions. See the </span><u><span>FASB?s website</span></u><span> for a summary of the decisions reached at the meeting. [Note: Also see PwC?s </span><i><span>In brief </span></i><span>article above on the FASB?s discussion of a new standard for going concern.</span></li></ul><b><span>Next open board meeting:</span></b><span> The FASB?s next open board meeting is scheduled for November 14. The board plans to discuss its projects on (1) presentation of comprehensive income: reclassification out of accumulated other comprehensive income, (2) technical corrections (next phase), and (3) insurance contracts. See the </span><u><span>FASB?s website</span></u><span> for more information on the meeting.</span><p><b><span>Project updates:</span></b><span> The FASB has updated the following project summaries:</span> </p><b><i><span>International Accounting Standards Board (IASB)</span></i></b><p><b><i><span>IASB finalizes definition of an ?investment entity?</span></i></b></p><p><span>The IASB issued </span><u><span>amendments</span></u><span> to existing guidance to define an ?investment entity.? The purpose of the amendments is to provide an exception for such entities from the existing IFRS requirement to consolidate certain subsidiaries. Investment entities will instead report all investments at fair value through profit or loss. The amendments also introduce new disclosure requirements for an investment entity's unconsolidated interest in a subsidiary.</span></p><p><span>See PwC?s </span><i><u><span>In brief</span></u></i><i><span> </span></i><span>article for an overview of the IASB's amendments. It also includes a summary of significant differences between the IASB's final IFRS guidance and the FASB?s tentative decisions to date in its US GAAP project on investment entities.</span></p><p><b><i><span>IFRS Foundation publishes proposals to create an accounting standards advisory forum</span></i></b></p><p><span>The IFRS Foundation published for public comment a </span><u><span>proposal</span></u><span> to create a new advisory group to the IASB consisting of national accounting standard-setters and regional bodies with an interest in financial reporting. The creation of such an advisory group was one of the main recommendations of the IFRS Foundation Trustees? strategy review, published in February 2012. The principle purpose of the new advisory group, to be known as the Accounting Standards Advisory Forum (ASAF), is to provide technical advice and feedback to the IASB.</span></p><p><span>Comments on the proposal are requested by December 17, 2012.</span></p><p><b><i><span>Enhanced Disclosure Task Force issues Report on bank risk disclosures</span></i></b></p><p><span>The UK's Financial Stability Board (FSB) announced the release of the Enhanced Disclosure Task Force (EDTF) report titled </span><i><u><span>Enhancing the Risk Disclosures of Banks</span></u></i><span> </span><span>(the Report)</span><i><span>.</span></i><span> The EDTF was formed at the initiative of the FSB in May 2012 to investigate ways to improve the quality of risk disclosures for banks. The Report includes a number of recommendations aimed at enhancing the clarity, comparability and timeliness of information that banks provide to their investors. The IASB recently started a revision of its Conceptual Framework and plans to consider the EDTF recommendations as it develops new financial reporting disclosure principles.</span></p><p><span>Also, read the</span><span> </span><u><span>IASB</span></u><span> and the </span><u><span>FASB</span></u><span> statements on the EDTF Report.</span></p><p><b><i><span>American Institute of Certified Public Accountants (AICPA)</span></i></b></p><p><b><i><span>AICPA seeks feedback on its proposed Financial Reporting Framework for small- and medium-sized entities</span></i></b></p><p><span>The AICPA issued an </span><u><span>exposure draft</span></u><span> of its proposed Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs). The FRF for SMEs is intended to provide a financial reporting alternative for private companies not required to prepare US GAAP financial statements. It is a self-contained, special purpose framework that uses historical cost as its primary measurement basis. The AICPA requests that preparers, auditors, and users of the financial statements of privately owned SMEs submit comments on the proposed framework by January 30, 2013.</span></p><p><span>See PwC?s </span><i><u><span>In brief</span></u></i><span> article highlighting the key features of the proposed framework.</span></p><p><b><i><span>CAQ publishes highlights of September 25 SEC Regulations Committee meeting</span></i></b></p><p><span>The AICPA?s Center for Audit Quality (CAQ) SEC Regulations Committee meets periodically with the staff of the SEC to discuss emerging financial reporting issues relating to SEC rules and regulations. </span><u><span>Highlights of the September 25</span></u><span> meeting are now available.</span></p><p><span>Numerous financial reporting matters were discussed during the meeting, including (1) fair value disclosures, (2) the JOBS Act, (3) recommendations by the SEC Advisory Committee on Small and Emerging Businesses, (4) confidential reviews of initial registration statements, (5) rulemaking for conflict minerals and extractive industry payments, (6) the Iran Threat Reduction and Syria Human Rights Act of 2012, and (7) the contractual obligations table presentation.</span></p><p><b><i><span>International Federation of Accountants (IFAC)</span></i></b></p><p><b><i><span>IAASB issues Q&As on quality control standard</span></i></b></p><p><span>IFAC's International Auditing and Assurance Standards Board (IAASB) has published a </span><u><span>Q&A document</span></u><span> that addresses how the design of International Standard on Quality Control 1, </span><i><span>Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements</span></i><span> (issued by the IAASB under the Clarity Project) enables it to be applied in a manner proportionate with the nature and size of a firm.</span></p><p><b><span>Edited by:<br/></span></b><br/><span>Brad Mescher</span><br/><span>Director</span><br/><span>Phone: 1-973-236-7261</span><br/><span>Email: </span><u><span>brad.mescher@us.pwc.com</span></u></p><p><span>Saira Gilani</span><br/><span>Senior Manager</span><br/><span>Phone: 1-973-236-5811</span><br/><span>Email: </span><u><span>saira.s.gilani@us.pwc.com</span></u><br/><span>________________________________________________________________________________________________</span></p><p><i><span>Flashline </span></i><span>is a weekly alert highlighting current financial-reporting developments (including accounting, auditing and regulatory matters) and is produced by the National Professional Services Group of PwC. This publication has been prepared for general information on matters of interest only, and does not constitute professional advice on facts and circumstances specific to any person or entity. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication. The information contained in this material was not intended or written to be used, and cannot be used, for purposes of avoiding penalties or sanctions imposed by any government or other regulatory body. PwC, its members, employees and agents shall not be responsible for any loss sustained by any person or entity who relies on this publication.</span><br/></p><p>? 2012 PricewaterhouseCoopers LLP, a Delaware limited liability partnership. All rights reserved. PwC refers to the United States member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.</p> <p> <map name="n5E44A.Body.0.903A"></map><img src="http://cfodirect.pwc.com/CFODirectWeb/images?img=0.5960.gif&content=MSRA-8ZVGHU&seq=1" width="172" height="222" align="left" usemap="#n5E44A.Body.0.903A" border="0"/></p></cfodirect></span> <!-- Add full artile download link--> <span> <br/><img src="http://cfodirect.pwc.com/CFODirectWeb/resources/newimages/download_article.gif;jsessionid=JP5wQdpFjp01dxLBfGFXtchhyp5qJq8RpmMcWp9hNG4qqpM0kvM7!-1011857302" alt="View this article in full"/> ? View this article in full <span> - </span> <span>(PDF-246.5 k)</span> </span> <!-- Add copyright statement--> <!-- Standard/Custom disclaimer added 2.1, BR91 (8/14/2007 SJL)--> <br/><!--Article Body End --> </td> <!--EndOfContentID=102730 --> <!-- Begin right column --> <td width="21%" align="left" valign="top"> <!-- Begin right Portlet 01 --> <!-- End right Portlet 01 --> <!-- Begin right Portlet 02 --> <table class="rightPortlet" border="0" readability="4.48484848485"><tr readability="13.0060606061"><td readability="10.7636363636"> <strong> <span>Assurance services</span> </strong> <br/>(More by this author) <span class="small"> </span> <p><span>PwC's assurance services practice examines and attests to the financial performance and operations of your business. Beyond financial audits, we also provide internal control audits, business and performance reporting, and social, environmental, and other compliance reviews.</span> </p><p><span>Find out more</span> </p></td> </tr></table> <!-- End right Portlet 02 --> <!-- End right Portlet 03 --> <!-- End right Portlet 04 --> <!-- Begin right Portlet 05 --> <!-- End right Portlet 05 --> <!-- Begin right Portlet 06 --> <!-- End right Portlet 06 --> </td> </tr></table><!-- FR245:Move global footer to follow end of articles --><br/><hr noshade="noshade"/><span class="small"> ? 2000-2012 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. Legal Disclaimer, Copyright, About site provider, Terms and Conditions and Privacy Statement. Click on Contact us if you have any questions. </span> <!-- global footer --> </td> <!-- End center column --><p>Source: <a href="http://cfodirect.pwc.com/CFODirectWeb/Controller.jpf?ContentCode=MSRA-8ZVGHU&rss=true">http://cfodirect.pwc.com/CFODirectWeb/Controller.jpf?ContentCode=MSRA-8ZVGHU&rss=true</a></p><p><a href="http://www.boyzone.co.za/blogs/entry/Leading-Fashion-Designers-Make-The-2012">death race</a> <a href="http://www.animaspace.com/blogs/entry/The-Actual-Advantages-Of-Wearing-Appropriate">buffet rule</a> <a href="http://uniteusnations.com/blogs/entry/Civil-Battle-Uniforms-Top-10-Things-TO-DO">carlos santana</a> <a href="http://universe-24.com/blogs/entry/Added-Benefits-Of-School-Uniforms-For">baa</a> <a href="http://ur-social.com/blogs/entry/Facts-Against-School-Uniforms">dodgers triple play</a> <a href="http://www.agatube.com/read_blog/258611/nursing-uniforms-thru-the-years">samoyed</a> <a 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