CFOdirect

The quarter close

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www.cfodirect.pwc.com . The quarter close A look at this quarter's financial reporting issues September 16, 2013 What's inside Front and center... 2 Accounting hot topics .................... 4 Hot off the press ... 9 SEC matters ........ 13 IFRS developments...... 15 Audit reporter .... 17 On the horizon .... 19 Corporate governance ......... 25 Appendix............. 27

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