U.S. Assurance Publications

Subscribe to U.S. Assurance Publications feed
This is a feed of the latest BDO USA Assurance Publications.
Updated: 13 hours 3 min ago

BDO Assurance Practice SEC Newsletter - January 2015

Mon, 01/05/2015 - 12:00am
In order to keep you current on Securities and Exchange Commission reporting developments, BDO's National Assurance practice has issued a BDO Knows newsletter that summarizes significant 2014 developments at the SEC.
  Download

2015 BDO IPO Outlook

Mon, 01/05/2015 - 12:00am

The BDO IPO Outlook Survey is a national telephone survey interviewing 88 capital market executives.

Model IFRS Financial Statements

Wed, 12/31/2014 - 12:00am
These are illustrative IFRS financial statements of a listed company, prepared in accordance with International Financial Reporting Standards.

These illustrative IFRS financial statements are intended to be used as a source of general technical reference, as they show suggested disclosures together with their sources. They are not intended to address the particular circumstances of any particular individual or entity.
  Learn More

EBP Commentator - Special Edition

Fri, 12/19/2014 - 12:00am
In this special edition, we outline the two new final reports issued by The Society of Actuaries that update mortality assumptions utilized by private defined benefit retirement plans in the United States.
  Download

Plan Asset Measurement Expedient

Wed, 12/10/2014 - 12:00am

Proposed Accounting Standards Update, Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets (File Reference No. 2014-260) (“the ED”)

Download

FASB Flash Report - December 2014

Tue, 12/09/2014 - 12:00am

BDO International has released a new webcast series on the joint revenue recognition standard issued by the FASB and IASB earlier this year.  Although the webcasts have been prepared from an IFRS perspective, they are also useful under U.S. GAAP since the new revenue recognition standard was issued as part of the Boards' convergence efforts.

Download

FASB Flash Report - December 2014

Thu, 12/04/2014 - 12:00am
The FASB recently issued a new ASU allowing a reporting entity to apply pushdown accounting in its standalone financial statements when an acquirer obtains control of the reporting entity.  The option is available to both public and private companies.
  Download

Assurance Flash Report - November 2014

Wed, 11/26/2014 - 12:00am
The SEC has approved the PCAOB's Proposed Rules on Auditing Standard No. 18, Related Parties, Amendments to Certain PCAOB Auditing Standards Regarding Significant Unusual Transactions, and Other Amendments to PCAOB Auditing Standards (AS 18), as previously adopted by the PCAOB in June 2014. AS 18 is effective for audits of financial statements for fiscal years beginning on or after December 15, 2014, including review of interim financial information within these fiscal years. 

The new auditing standard and amendments are meant to strengthen auditor performance with respect to three critical areas:
  • Related party transactions;
  • Significant unusual transactions; and
  • A company's financial relationships and transactions with its executive officers.
Download

International Financial Reporting (IFR) Bulletins

Mon, 11/24/2014 - 12:00am
BDO publication focusing on the latest developments in the area of international financial reporting. Publications are issued when a new International Financial Reporting Standard or Interpretation is released or, if the subject is significant, when an exposure draft is issued for comment.

Learn More

FASB Flash Report - November 2014

Mon, 11/17/2014 - 12:00am

The FASB recently issued a new ASU requiring both issuers and investors to apply the "whole instrument" approach to determine whether the host contract in a hybrid instrument in the form of a share is more like debt or equity. That assessment is part of a larger analysis to determine if an embedded derivative should be bifurcated. If so, the embedded derivative, such as a conversion feature in convertible preferred stock, should be accounted for as a liability and carried at fair value through earnings each period.

Download

Customer's Accounting for Fees Paid in a Cloud Computing Arrangement

Thu, 11/13/2014 - 12:00am

Proposed Accounting Standards Update, Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement (File Reference No. 2014-230) (“the ED”)

Download

FASB Flash Report - November 2014

Tue, 11/04/2014 - 12:00am

At its October 8, 2014 meeting, the Financial Accounting Standards Board ("FASB" or "Board") met with its staff to deliberate and vote on various proposals related to the FASB's share-based payments accounting simplification project. During the meeting, the FASB formally authorized five proposals which represent significant steps toward simplifying and improving certain pretax and tax accounting requirements of the current model.

Download

Auditing Accounting Estimates and Fair Value Measurements

Mon, 11/03/2014 - 12:00am
 PCAOB Staff Consultation Paper: Auditing Accounting Estimates and Fair Value Measurements Download

The BDO 600

Thu, 10/30/2014 - 12:00am

2013 Survey of CEO and CFO Compensation Practices at 600 Mid-Market Public Companies

SEC Flash Report - October 2014

Mon, 10/27/2014 - 12:00am
On October 20, the staff of the Securities and Exchange Commission’s Division of Corporation Finance published an update to the Division’s Financial Reporting Manual (FRM). Consistent with previous updates, the inside cover of the FRM lists a summary of the paragraphs that were updated.
  Download

EBP Commentator - Special Edition

Fri, 10/24/2014 - 12:00am
The Internal Revenue Service announced cost-of-living adjustments applicable to dollar limitations for pension plans and other items for tax year 2015. 
  Download

The BDO 600

Tue, 10/21/2014 - 12:00am
The BDO 600 survey details director compensation practices of publicly traded companies in the energy, financial services–banking, financial services–nonbanking, healthcare, manufacturing, real estate, retail, and technology industries. 

  Download

2014 BDO Board Survey

Tue, 10/21/2014 - 12:00am
Each year, the demands on corporate directors at publicly traded companies seem to grow greater. Being educated on the latest regulatory changes, assessing the impact of new financial reporting requirements, addressing the growing risk of cyber attacks and managing executive compensation are a just a few of the issues that corporate boards are dealing with in 2014. 
  Download

The BDO 600

Tue, 10/21/2014 - 12:00am

2014 Survey of Board Compensation Practices of 600 Mid-Market Public Companies

2014 BDO Board Survey

Tue, 10/21/2014 - 12:00am

Conducted by the Corporate Governance Practice of BDO USA, the survey examined the opinions of corporate directors of public company boards regarding corporate governance issues.

Pages