quarterly-outlook-september-2013

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1、QUARTERLYOUTLOOKSEPTEMBER2013Inthisissue:CurrentQuarterFinancialReportingMattersUpcomingFinancialReportingMattersLookingAheadRecommendedReadingAppendix–RecentAccountingStandardskpmg.comSeptember2013September2013QuarterlyOutlookQuarterlyOutlookCurrentQuarterFinancialReportingMattersContentsOur

2、QuarterlyOutlooksummarizesmajoraccountingandfinancialreportingdevelopmentsthatcouldaffectyouinthenearterm.CurrentQuarterFinancialLookingAheadReportingMatters•MajorjointBoardprojectsonrevenuerecognition,leases,financialinstruments,andinsurancecontracts•SECstaffcomments•Privatecompanymatters•Up

3、datedFinancialReportingManual•OtherFASBprojectsincludinggoingconcern,discontinued•CenterforAuditQuality(CAQ)SECRegulationsCommitteeoperations,andthedisclosureframeworkdevelopments•EmergingIssuesTaskForce(EITF)activities•XBRLimplementationguides•SECrulemakingincludingrulesoncompensationand•Det

4、roitbankruptcygeneralsolicitation•Newbenchmarkinterestrate•PCAOBdevelopmentsincludingproposedchangestotheauditor’sreportingmodelUpcomingFinancialReportingMatters•TransitioningtoCOSO2013RecommendedReading•Newpresentationforcertainunrecognizedtaxbenefits•IstheAuditCommittee’sWorkloadReachingaTi

5、ppingPoint?•KPMGIntegritySurvey2013•TheEvolvingHigherEducationAuditCommitteeAgendaAppendix–RecentAccountingStandards•Accountingstandardsaffectingpubliccompaniesin2013•Accountingstandardsaffectingpubliccompaniesin2014andbeyond•Accountingstandardsaffectingnonpubliccompaniesin2013andbeyondCurren

6、tQuarterUpcomingFinancialLookingAheadRecommendedAppendix–FinancialReportingReportingMattersReadingRecentAccountingMattersStandards©2013KPMGLLP,aDelawarelimitedliabilitypartnershipandtheU.S.memberfirmoftheKPMGnetworkofindependentmemberfirmsaffiliatedwithKPMGInternationalCooperative(“KPMGIntern

7、ational”),aSwissentity.Allrightsreserved.NDPPS213494September2013QuarterlyOutlookCurrentQuarterFinancialReportingMattersSECStaffCommentsTheSECstaffcontinuestocommentonthesetopics:•Earlywarningdisclosureaboutgoodwillimpairment;•Properidentific