Latest insights

The latest news and analysis from our international team of independent thinkers and doers.

Insights listing

Business & Industry Insights

Customer Contract Accounting — Bottom of the 9th Inning

I vividly recall the moment in the summer of 2014 while attending a CPE event at the Miami Marlins Park. Sitting in a room of primarily controllers and chief financial officers, those on the front lines of what was about to come, it became clear that we were in for a heavy dose of CPE on a newly issued U.S. GAAP standard on revenue recognition for customer contracts.
Business & Industry Insights

Effective Coordination of Risk Management and E-Discovery

In this roundtable discussion, A&M's Phil Beckett and Jochen Benz discuss the growing correlation between risk management and e-discovery in today's business world, as well as the challenges companies face when they coordinate e-discovery with risk planning.
Business & Industry Insights

CbCR—Recent Developments in the U.K.

The main change of CbCR requirements that will impact the reporting and compliance burden on U.K. companies relates to the additional notification requirement. This change is in line with the OECD Model and the EU Directive on Administrative Cooperation (2011/16/ EU, or DAC4) on mandatory exchange of information. It will possibly not be welcomed by companies as it creates an additional deadline outside the annual selfassessment return process, even though the actual notification will probably be identical for later years for most companies.

Substance Abuse: A Crisis in Need of Disruption

Drug overdose deaths in the U.S. are projected have reached 59,000–65,000 in 2016, a figure exceeding the peak number of automobile related fatalities (54,589) and the AIDS epidemic (50,877).1 Drug overdose deaths are now the fourth leading cause of death among Americans aged 15–65 — the prime years of life — after cancer, heart disease and unintentional injuries.3 Prescription opioids such as hydrocodone (Vicodin) and oxycodone (Percocet) account for 40–50 percent of the total.4
Business & Industry Insights

Anti-Bribery and Anti-Corruption Due Diligence in M&A Transactions

On September 12, 2016, the U.S. Securities and Exchange Commission (SEC) issued a declination to Harris Corporation resulting from the SEC's investigation of the global communications company for alleged violations of the Foreign Corrupt Practices Act.