• Details
  • Service: Audit
    Type: Regulatory update
    Date: 8/18/2010

    Audit Committee Insights International — August 18 2010 

    cover image
    Audit committee insights international edition includes news and commentary sourced from KPMG member firms.

    Financial reporting issues

     

    IASB Proposes Single International IFRS for All Insurers Across All Contract Types

    INSURANCE NEWSLINK

    The International Accounting Standards Board publishes an exposure draft of improvements to the accounting for insurance contracts.

     

    SEC Solicits Comments on IFRS Work Plan

    WEBCPA

    The Securities and Exchange Commission is asking the public for feedback on its plans for incorporating International Financial Reporting Standards into the financial reporting system for U.S. issuers.

     

    IFRS: More Opportunities Than Threats

    CFO.COM [LEXISNEXIS]

    Scenario planning reveals few threats and many opportunities within the uncertainties about IFRS in the U.S.

     

     

    Surveys and Trends

     

    Study Raises Questions on Cooperation and Enforcement

    COMPLIANCE WEEK

    A study about the merits of self-reporting of accounting problems and misconduct fuels debate about the rewards corporations really get in exchange for confessing their problems.

     

    The Canadian Spin-Off Edge

    CFO.COM [LEXISNEXIS]

    Favorable tax treatment awaits Canadian parent companies that structure reorganizations as "amalgamations," although such deals could be considered taxable transactions in the U.S.

     

    CPA Execs Turn Pessimistic on Economy

    WEBCPA

    Optimism about the U.S. economy is scarce among CPAs serving as C-suite executives.

     

    Implementation of U.K. Bribery Bill Postponed Until April 2011

    MONDAQ [LEXISNEXIS]

    Implementation of the U.K. Bribery Bill has been postponed for nine months while the government evaluates comments to the bill raised by various business constituencies.

     

      

    Shareholder Issues & News

     
    Letting the Bottom Line Talk

    THE ECONOMIST

    Just a few weeks ago, Europe’s banks were considered to be in a precarious position, but now investment analysts are raising many of the banks’ profit forecasts and slapping "buy" recommendations on the stocks.

     

    Wanted: More Internal Audit Chiefs with Business Acumen, Integrity and Courage

    TARGETED NEWS SERVICE [LEXISNEXIS]

    The European Takeover Directive may be less about creating an efficient and competitive corporate landscape and more about building walls.

     

     

    Commentary and perspectives

     

    The Failure Imperative

    A big barrier to adopting a culture of transparency and openness has been a systemic and cultural aversion to failure.

     

    Joy, Pain and Double Dips

    THE ECONOMIST [LEXISNEXIS]

    Fear of renewed recession in America is overblown; so is some of the optimism in the Euro area.

     

    Best Practices for Global Directors

    CORPORATE BOARD MEMBER [LEXISNEXIS]

    A survey delves into the reasons why businesses may invite foreigners to serve on their boards.

     

    Don’t Ask—Tell!

    THE CONFERENCE BOARD REVIEW [LEXISNEXIS]

    It’s time to stop requesting and start mandating more women on boards.

     

     

    KPMG analysis

     

    Thought Leadership

     

    Mortgage Fraud Up Nearly Four-Fold

    Mortgage fraud accounted for over half of all fraud committed against the U.K.’s financial sector in the first six months of this year.

     

    Briefing Sheet: July and August 2010 IASB Meetings

    A review of the top agenda items at recent International Accounting Standards Board meetings, including insurance contracts, comment letters in relation to consolidation, and income tax measurement requirements.

     

    Illustrative Financial Statements

    An examination of a possible IFRS format for financial statements based on a fictitious multinational corporation.

     

    Webcasts

     

    FASB’s Proposed Changes to Impairment and Interest Income Recognition of Financial Assets
    Wednesday, August 18

    1 p.m. (EDT)

    This webcast will discuss the FASB’s proposed changes related to impairment and interest income recognition of financial assets and highlight some of the proposal’s potential conceptual and application issues.

     

    In Case You Missed It

     

    KPMG/NACD Quarterly Audit Committee Webcast Replay

    View a replay of our most recent webcast -- the first in a new series: "The Intersection of the Audit Committee and the C-Suite.’’ Topics covered in this webcast include:

    - Financial Reporting/Accounting Developments and "Hot Topics"

    - Washington Update

    - Issue Focus: A discussion of The Evolving Role of Internal Audit, including how today's chief audit executives and internal audit teams - as the "eyes and ears" of the audit committee - are adding greater value and insight and supporting corporate strategy.

     

    Morning Briefing From NACD’s Directors Daily – Courtesy of ACI

    KPMG’s Audit Committee Institute is pleased to offer you a free subscription to NACD Directors Daily, the National Association of Corporate Directors’ daily on-line briefing on the key issues that affect corporate boards and their committees. NACD Directors Daily is delivered weekday mornings directly to your inbox. Click here to sign-up.

     

    Events

     

    NACD Governance Conference

    Reserve a spot today at the NACD 2010 Corporate Governance Conference, where KPMG’s Audit Committee Institute will host a number of forums and panel discussions on audit committee challenges and leading practices. The conference, designed for directors to exchange knowledge on the pressing issues facing today’s boards, will be held October 16–19 in Washington, D.C. Contact the NACD at 202-572-2088, or e-mail registration@nacdonline.org.

     

    ACI Thought Leadership from 29 Countries

    Explore audit committee challenges, practices, and emerging trends in 29 countries around the world.

    .


     

    About Insights

     

    Sign up now

    Subscribe to selected content and receive email alerts when new content is available for viewing on this site.

     

    Already a member? Login

     

    Not a member? Register