Perspectives

Financial Reporting Alerts

Issued as needed to highlight up-to-the-minute accounting, regulatory, or other developments that may require immediate action or that may affect financial reporting and disclosure.

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April 8, 2014

This alert discusses considerations related to accounting and disclosure under US GAAP in connection with the foreign currency exchange environment in Venezuela for the quarter or year ended March 31, 2014, including views that the SEC staff recently expressed in informal discussions.

November 27, 2013

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Learn more about US GAAP November issue

This issue highlights accounting considerations related to the calculations and disclosures entities provide under US GAAP in connection with their defined benefit pension and other postretirement benefit plans. This update includes a discussion of private health care exchanges.

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