Current Accounting Issues and Risks for Financial Management and Reporting—2012/13 Financial Reporting Alert

The Financial Reporting Alert, Current Accounting Issues and Risks for Financial Management and Reporting—2012/13, is intended to help you achieve a more robust understanding of the economic and business environment in which your entity operates and is also an important tool in helping you identify the significant risks that may result in the material misstatement of your entity’s financial statements.

New accounting guidance and exposure drafts that are particularly significant to this alert include:

• Fair Value Measurements
• Comprehensive Income
• Intangibles—Goodwill and Other
• Property, Plant, and Equipment
• Multiemployer Pension Plans

This alert also includes information on issues such as:

• Recent Economic Trends
• Recent Legislative and SEC Developments
• Reporting on Sustainability Efforts
• Internal Control and Recent COSO Activity
• The Role of the Audit Committee
• Enterprise Risk Management

The information presented in this alert will help you to understand and prepare for external developments and trends that can affect your entity and its environment and how they may be a source of risk. You’ll not only find targeted discussion of new developments and considerations, but also a look at what’s in the pipeline that may affect your entity.

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