Health care reform tax issues for 2014

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A roundup of recent profession-related news.

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Back up your critical data online

A new academic study finds that fair value accounting was unfairly blamed for precipitating the 2008-2009 financial crisis, but acknowledges that some investors reacted positively to news that the rules would be relaxed in response to the crisis.

Big thoughts under blue skies: Short reads that can help take your practice to the next level.

The world’s four biggest accounting firms said a planned pro-democracy sit-in protest in Hong Kong’s business district may lead to an exodus of firms, hurting the economy.

Awards, conferences and more…

The Public Company Accounting Oversight Board has released staff guidance to help auditors of brokers and dealers registered with the Securities and Exchange Commission to plan and perform audits in accordance with PCAOB standards as mandated by the Dodd-Frank Act and SEC rules.

Thomson Reuters has released a special report examining the Public Company Accounting Oversight Board’s new standards affecting broker-dealer audits.

The Financial Accounting Standards Board and the International Accounting Standards Board are taking different approaches to setting standards for rate-regulated utilities, and a FASB board member sees little prospect for an agreement.

The nonprofit Sustainability Accounting Standards Board has released provisional sustainability standards for industries in the nonrenewable resources sector, such as oil, gas and mining.

The role of the finance team is expanding beyond traditional accounting and financial reporting function to include areas such as information technology development, cyber security and strategic business planning, according to a new survey by the American Institute of CPAs.

Accounting Today is issuing a call for nominations for its 2014 Top 100 Most Influential People in Accounting list.

The International Accounting Standards Board announced its intention Monday to create a transition resource group that will focus on the upcoming new requirements for impairment of financial instruments under International Financial Reporting Standards.