| 2013 — Volume 20 |
| Issue |
Date Published |
Title |
| 10 |
April 3, 2013 |
FASB Proposes to Amend Guidance on Discontinued Operations |
| 9 |
March 12, 2013 |
IASB Issues Exposure Draft on Impairment of Financial Assets |
| 8 |
March 5, 2013 |
Boards Preparing to Issue Final Standard on Revenue Recognition |
| 7 |
February 14, 2013 |
FASB Issues Proposed ASU on Classifying and Measuring Financial Instruments |
| 6 |
February 8, 2013 |
FASB Clarifies the Applicability of a Fair Value Hierarchy Disclosure for Nonpublic Entities |
| 5 |
February 6, 2013 |
FASB Finalizes New Disclosure Requirements for Reclassification Adjustments Out of AOCI |
| 4 |
February 5, 2013 |
FASB Clarifies Scope of Offsetting Disclosure Requirements |
| 3 |
January 16, 2013 |
FASB Proposes New Guidance on Repurchase Agreements |
| 2 |
January 10, 2013 |
FASB Proposes to Clarify the Applicability of a Fair Value Disclosure for Nonpublic Entities |
| 1 |
January 4, 2013 |
SEC Approves PCAOB Auditing Standard on Communications With Audit Committees |
| Back to top |
| 2012 — Volume 19 |
| Issue |
Date Published |
Title |
| 33 |
December 21, 2012 |
FASB Settles on Single Impairment Model for Financial Assets |
| 32 |
December 11, 2012 |
Highlights of the 2012 AICPA National Conference on Current SEC and PCAOB Developments |
| 31 |
November 30, 2012 |
A Summary of the November 15–16 Meeting of the PCAOB’s Standing Advisory Group |
| 30 |
November 29, 2012 |
FASB Proposes Scope Clarification of Offsetting Disclosures |
| 29 |
November 27, 2012 |
AICPA Proposes Financial Reporting Framework for Small and Medium-Sized Entities |
| 28 |
October 19, 2012 |
Auditor Evaluation Tool for Audit Committees |
| 27 |
October 16, 2012 |
IASB Issues Draft of Hedge Accounting Model |
| 26 |
October 5, 2012 |
FASB Issues ASU Containing Technical Corrections and Improvements to the Codification |
| 25 |
September 27, 2012 |
SEC Issues Final Rule Requiring Resource Extraction Issuers to Disclose Certain Payments |
| 24 |
September 27, 2012 |
Overview of Board Decisions on the Leases Project |
| 23 |
September 24, 2012 |
Update on FASB’s Project on Classifying and Measuring Financial Instruments |
| 22 |
September 18, 2012 |
PCAOB Approves Auditing Standard on Communications With Audit Committees |
| 21 |
September 11, 2012 |
SEC Issues Final Rule on Conflict Minerals |
| 20 |
August 30, 2012 |
Information for Audit Committees About the PCAOB Inspection Process |
| 19 |
August 21, 2012 |
FASB Proposes New Disclosures for Reclassification Adjustments Out of AOCI |
| 18 |
August 7, 2012 |
Update on the Project to Enhance COSO’s Internal Control — Integrated Framework |
| 17 |
August 7, 2012 |
FASB Issues Discussion Paper on Private-Company Decision-Making Framework |
| 16 |
July 27, 2012 |
FASB Finalizes Amendments on Testing Indefinite-Lived Intangible Assets for Impairment |
| 15 |
July 19, 2012 |
SEC Issues Final Report on Incorporation of IFRSs |
| 14 |
July 17, 2012 |
FASB Issues Discussion Paper on the Disclosure Framework |
| 13 |
July 6, 2012 |
Financial Reporting Implications of the Eurozone’s Economic Struggles |
| 12 |
July 5, 2012 |
FASB Proposes Guidance on the Liquidation Basis of Accounting |
| 11 |
July 3, 2012 |
FASB Issues Proposed Requirements for Disclosing Liquidity and Interest Rate Risk |
| 10 |
June 13, 2012 |
A Summary of the May 17 Meeting of the PCAOB’s Standing Advisory Group |
| 9 |
June 5, 2012 |
FAF Establishes PCC to Watch Over Private-Company Standard Setting |
| 8 |
April 13, 2012 |
Comments on the Revised Exposure Draft on Revenue Recognition |
| 7 |
April 10, 2012 |
PCAOB Proposes New Auditing Requirements on Related Parties, Significant Unusual Transactions, and Other Matters |
| 6 |
April 2, 2012 (Updated May 8, 2012) |
JOBS Act to Ease Access to Investment Capital |
| 5 |
February 10, 2012 |
PCAOB Reproposes Auditing Standard on Communications With Audit Committees |
| 4 |
February 6, 2012 |
COSO Releases Exposure Draft of Updated Integrated Framework on Internal Control |
| 3 |
January 25, 2012 |
FASB Proposes Amendments to Guidance on Impairment Testing of Indefinite-Lived Intangible Assets |
| 2 |
January 20, 2012 |
FAF Issues Post-Implementation Review Report on Effectiveness of FIN 48 |
| 1 |
January 5, 2012 |
Update on FASB’s Project on Accounting for Financial Instruments |
| Back to top |
| 2011 — Volume 18 |
| Issue |
Date Published |
Title |
| 43 |
December 23, 2011 |
FASB Defers Portions of New OCI Standard |
| 42 |
December 20, 2011 |
FASB and IASB Issue New Balance Sheet Offsetting Disclosure Requirements |
| 41 |
December 16, 2011 |
A Summary of the November 9–10 Meeting of the PCAOB's Standing Advisory Group |
| 40 |
December 14, 2011 |
Highlights of the 2011 AICPA National Conference on Current SEC and PCAOB Developments |
| 39 |
December 2, 2011 |
SEC Compares IFRSs With U.S. GAAP and Analyzes IFRSs in Practice |
| 38 |
November 29, 2011 |
Conflict Minerals — The Supply Chain's Weakest Link? |
| 37 |
November 15, 2011 |
FASB Issues Revised Exposure Draft on Revenue Recognition |
| 36 |
November 10, 2011 |
FASB Proposes to Defer Portions of New OCI Standard |
| 35 |
November 8, 2011 |
SEC Receives Comments on Potential Method of Incorporating IFRSs Into U.S. Reporting System |
| 34 |
November 4, 2011 |
Board Proposes Amendments to Consolidation Guidance |
| 33 |
November 2, 2011 |
PCAOB Concept Release on the Auditor's Report: Overview of Responses |
| 32 |
October 21, 2011 |
FASB Proposes ASU Requiring Fair Value Measurements for Investment Property Entities |
| 31 |
October 21, 2011 |
FASB Proposes Amendments to Investment Company Guidance |
| 30 |
October 20, 2011 |
FASB Issues Exposure Draft on Technical Corrections |
| 29 |
October 13, 2011 |
PCAOB Issues Staff Audit Practice Alert on Audit Risks in Certain Emerging Markets |
| 28 |
October 10, 2011 |
Proposed Council to Improve Standard Setting for Private Companies |
| 27 |
September 28, 2011 |
IIRC Issues Discussion Paper on Integrated Reporting |
| 26 |
September 23, 2011 |
FASB Issues ASU on an Employer's Participation in Multiemployer Benefit Plans |
| 25 |
September 16, 2011 |
FASB Finalizes Amendments on Goodwill Impairment Testing |
| 24 |
September 1, 2011 |
Dodd-Frank Turns One — A Recap of the Act's First Year |
| 23 |
August 26, 2011 |
PCAOB Issues Concept Release on Auditor Independence and Audit Firm Rotation |
| 22 |
August 17, 2011 |
Recap of Lease Redeliberation Results |
| 21 |
July 29, 2011 |
IASB Seeks Public Input on Its Agenda |
| 20 |
July 22, 2011 |
Recap of Revenue Recognition Redeliberation Results |
| 19 |
July 8, 2011 |
SEC Staff Publishes Observations on Interactive Data (XBRL) Submissions |
| 18 |
June 28, 2011 |
PCAOB Issues Concept Release on Potential Alternatives Related to the Content and Form of the Auditor's Report |
| 17 |
June 27, 2011 |
IASB Amends Accounting for Postemployment Benefits |
| 16 |
June 17, 2011 |
FASB Finalizes Guidance on Presentation of Comprehensive Income |
| 15 |
June 1, 2011 |
SEC Staff Paper Explores Method of Incorporating International Standards Into U.S. Reporting System |
| 14 |
May 27, 2011 |
New IFRSs Issued on Consolidation |
| 13 |
May 13, 2011 |
FASB and IASB Issue Substantially Converged Requirements for Fair Value Measurement and Disclosure |
| 12 |
May 10, 2011 |
Update on FASB's Project on Accounting for Financial Instruments |
| 11 |
May 2, 2011 |
FASB Amends Guidance on Effective Control in Repurchase Agreements |
| 10 |
April 29, 2011 |
Implementation Issues Related to FASB's Guidance on Deferred Acquisition Costs |
| 9 |
April 25, 2011 |
Amendments Proposed to Guidance on Impairment Testing |
| 8 |
April 6, 2011 |
FASB Addresses TDRs |
| 7 |
April 5, 2011 |
A Summary of the March 24 Meeting of the PCAOB's Standing Advisory Group |
| 6 |
February 14, 2011 |
FASB Invites Comments on IASB's Hedge Accounting Proposals |
| 5 |
February 8, 2011 |
Boards Propose Changes to Impairment; FASB Tentatively Changes Measurement Approach for Financial Assets |
| 4 |
February 2, 2011 |
FASB Proposes Guidance on Balance Sheet Offsetting for Financial Assets and Financial Liabilities |
| 3 |
February 1, 2011 |
Boards Consider Feedback on Leases ED |
| 2 |
January 31, 2011 |
Blue-Ribbon Panel Reports on Private-Company Accounting Standards |
| 1 |
January 21, 2011 |
FASB Finalizes ASU Delaying Effective Date of Disclosures About TDRs by Creditors |
| Back to top |
| 2010 — Volume 17 |
| Issue |
Date Published |
Title |
| 45 |
December 22, 2010 |
IASB Proposes New Hedge Accounting Model |
| 44 |
December 22, 2010 |
IASB Issues Practice Statement on Management Commentary |
| 43 |
December 16, 2010 |
Highlights of the 2010 AICPA National Conference on Current SEC and PCAOB Developments |
| 42 |
December 10, 2010 |
FASB Proposes to Delay Effective Date of Disclosures About TDRs by Creditors |
| 41 |
December 9, 2010 |
Sharing Views on the Revenue Project |
| 40 |
November 8, 2010 |
Valuation Resource Group Discusses Four Topics at November 1 Meeting |
| 39 |
November 5, 2010 |
Constituents Share Views on the FASB's AFI Project |
| 38 |
November 4, 2010 |
Repo 101: FASB Gets Back to Basics on Repurchase Accounting |
| 37 |
November 1, 2010 |
SEC Issues First Progress Report on Consideration of Incorporating IFRSs Into U.S. System |
| 36 |
October 22, 2010 |
A Summary of the October 13–14 Meeting of the PCAOB's Standing Advisory Group |
| 35 |
October 21, 2010 |
Input Sought on Transition and Effective Dates for Certain FASB Projects |
| 34 |
October 15, 2010 |
FASB Addresses Troubles With Restructurings |
| 33 |
October 8, 2010 |
FASB Issues Discussion Paper on Insurance Contracts |
| 32 |
October 4, 2010 |
FASB and IASB Complete First Phase of Joint Project on Conceptual Framework for Financial Reporting |
| 31 |
September 24, 2010 |
SEC to Open the Curtains on "Window Dressing" |
| 30 |
September 2, 2010 |
FASB Proposes Disclosures About an Employer's Participation in Multiemployer Plans |
| 29 |
August 31, 2010 |
A Summary of the July 15 Meeting of the PCAOB's Standing Advisory Group |
| 28 |
August 24, 2010 |
IASB Issues Exposure Draft on Insurance Contracts |
| 27 |
August 17, 2010 |
Proposed ASU Revamps Lease Accounting |
| 26 |
August 12, 2010 |
Financial Reporting Implications of the Dodd-Frank Wall Street Reform and Consumer Protection Act |
| 25 |
July 26, 2010 |
PCAOB Issues Proposed Standard on Audit Confirmations |
| 24 |
July 22, 2010 |
Board Enhances Disclosures About the Credit Quality of Financing Receivables and the Allowance for Credit Losses |
| 23 |
July 20, 2010 |
FASB Proposes Guidance on Expanded Disclosures for Certain Loss Contingencies |
| 22 |
July 8, 2010 |
FASB Proposes Sweeping Changes to Financial Statement Presentation |
| 21 |
June 30, 2010 |
FASB Proposes Guidance on Fair Value Measurement and Disclosure |
| 20 |
June 28, 2010 |
FASB Issues Proposed ASU on Revenue Recognition |
| 19 |
May 28, 2010 |
FASB Issues Proposed ASU on Accounting for Financial Instruments |
| 18 |
May 27, 2010 |
FASB Issues Proposed Guidance on Presentation of Comprehensive Income |
| 17 |
April 26, 2010 |
A Summary of the April 7–8 Meeting of the PCAOB’s Standing Advisory Group |
| 16 |
April 19, 2010 |
Valuation Resource Group Discusses Four Topics at April 12 Meeting |
| 15 |
April 19, 2010 |
PCAOB Issues Proposed Auditing Standard on Communications With Audit Committees |
| 14 |
April 15, 2010 |
An Update on the FASB's and IASB's Joint Project on Financial Instruments With Characteristics of Equity |
| 13 |
April 9, 2010 |
A Summary of the Financial Reporting and Disclosure Implications of the Health Care Reform Legislation |
| 12 |
March 25, 2010 |
FASB and IASB Publish Exposure Draft on Reporting Entity Concept for the Conceptual Framework |
| 11 |
March 22, 2010 |
FASB Issues Guidance on ASC 815 Scope Exception for Embedded Credit Derivatives |
| 10 |
February 26, 2010 |
SEC Publishes Work Plan for Moving Forward With IFRSs for U.S. Issuers |
| 9 |
February 25, 2010 |
FASB Finalizes ASU on Subsequent Events |
| 8 |
February 5, 2010 |
SEC Issues Interpretive Guidance on Disclosures Related to Climate Change |
| 7 |
January 27, 2010 |
FASB Votes to Finalize Deferral of Statement 167 for Certain Investment Funds |
| 6 |
January 22, 2010 |
FASB Finalizes ASU on Improving Disclosures About Fair Value Measurements |
| 5 |
January 20, 2010 |
SEC Issues Compliance and Disclosure Interpretations on Non-GAAP Measures |
| 4 |
January 20, 2010 |
FASB Deliberates Approach to Accounting for Credit Impairment and Interest Income |
| 3 |
January 8, 2010 |
FASB Clarifies Scope of Decrease-in-Ownership Provisions in ASC 810-10 |
| 2 |
January 7, 2010 |
FASB Updates Oil and Gas Reserve Estimation and Disclosure Requirements |
| 1 |
January 5, 2010 |
FASB Proposes Amendments to Subsequent-Events Disclosure Requirements |
| Back to top |
| 2009 — Volume 16 |
| Issue |
Date Published |
Title |
| 45 |
December 17, 2009 |
Highlights of the 2009 AICPA National Conference on Current SEC and PCAOB Developments |
| 44 |
December 4, 2009 |
Lessons Learned From Reviewing the Initial Submissions of Interactive Data (XBRL) Files |
| 43 |
December 4, 2009 |
FASB Issues Exposure Draft on Deferral of Statement 167 for Certain Investment Funds |
| 42 |
November 17, 2009 |
IASB Issues IFRS on Classification and Measurement of Financial Assets |
| 41 |
November 11, 2009 |
Board Votes to Defer Statement 167 for Interests in Certain Entities |
| 40 |
November 10, 2009 |
IASB Proposes New Approach to Accounting for Credit Losses |
| 39 |
October 27, 2009 |
An Update on the FASB's and IASB's Joint Project on Financial Instruments |
| 38 |
October 23, 2009 |
Reconfiguring the Scope of Software Revenue Recognition Guidance |
| 37 |
October 20, 2009 |
Guidance on Statement 167 Implementation Issues |
| 36 |
October 15, 2009 |
FASB Proposes Guidance on ASC 815 Scope Exception for Embedded Credit Derivatives |
| 35 |
October 1, 2009 |
FASB Issues Guidance on Measuring Fair Value of Certain Alternative Investments |
| 34 |
October 1, 2009 |
Revenue Recognition: No Longer an Issue of Separation Anxiety |
| 33 |
September 30, 2009 |
Valuation Resource Group Discusses Four Topics at September 22 Meeting |
| 32 |
September 16, 2009 |
FASB Proposes to Modernize Oil and Gas Company Reporting |
| 31 |
September 3, 2009 |
FASB Provides Guidance on Accounting for Uncertainty in Income Taxes and Eliminates Certain Disclosure Requirements for All Nonpublic Entities |
| 30 |
September 1, 2009 |
FASB Proposes Improving Disclosures About Fair Value Measurement |
| 29 |
August 28, 2009 |
FASB Issues Guidance on Measuring Fair Value of Liabilities |
| 28 |
August 18, 2009 |
FASB Continues Deliberations on Financial Instruments and Decides on Presentation |
| 27 |
July 29, 2009 |
IASB Proposes Guidance on Rate-Regulated Activities |
| 26 |
July 27, 2009 |
IASB Issues Exposure Draft and FASB Initiates Deliberations on New Classification and Measurement Requirements for Financial Assets and Financial Liabilities |
| 25 |
July 2, 2009 |
FASB Proposes Expanding Disclosures About the Credit Quality of Financing Receivables and the Allowance for Credit Losses |
| 24 |
June 30, 2009 |
IASB's Exposure Draft Proposes Expanded Guidance on Fair Value Measurement |
| 23 |
June 16, 2009 |
FASB Amends the Consolidation Guidance Related to Variable Interest Entities |
| 22 |
June 16, 2009 |
FASB Issues New Standard on Transfers of Financial Assets |
| 21 |
June 3, 2009 |
FASB Issues Guidance on Management's Assessment of Subsequent Events |
| 20 |
June 2, 2009 |
FASB Issues Guidance on Combinations Involving Not-for-Profit Entities |
| 19 |
May 20, 2009 |
What Preparers Need to Know About the FASB Codification |
| 18 |
April 14, 2009 |
FASB Issues Guidance on Measuring Fair Value When Market Activity Declines, Other-Than-Temporary Impairments, and Interim Fair Value Disclosures |
| 17 |
April 9, 2009 |
IASB Proposes Changes to Income Tax Accounting |
| 16 |
April 2, 2009 |
Board Approves Three FASB Staff Positions in an Attempt to Clarify Fair Value Accounting |
| 15 |
April 2, 2009 |
FASB Amends Statement 141(R)'s Guidance on Contingencies |
| 14 |
March 30, 2009 |
FASB and IASB Issue Preliminary Views on Lease Accounting |
| 13 |
March 19, 2009 |
Guidance Proposed on Inactive Markets, Distressed Transactions, and Other-Than-Temporary Impairments |
| 12 |
February 12, 2009 |
Valuation Resource Group Discusses Four Topics at February 5 Meeting |
| 11 |
February 12, 2009 |
COSO, PCAOB, and CAQ Address Internal Controls |
| 10 |
February 10, 2009 |
SEC Issues Financial Reporting Manual |
| 9 |
February 6, 2009 |
SEC Publishes Final Rule Mandating Use of "Interactive Data" |
| 8 |
February 3, 2009 |
FASB Issues Proposal on Interim Disclosure of Financial Instruments |
| 7 |
January 22, 2009 |
IASB Issues an Exposure Draft on Consolidation |
| 6 |
January 20, 2009 |
SEC Modernizes Oil and Gas Company Reporting |
| 5 |
January 16, 2009 |
FASB Issues Amendments to OTTI Model for Certain Investments in Securitizations |
| 4 |
January 9, 2009 |
Study Finalized on Mark-to-Market Accounting |
| 3 |
January 9, 2009 |
FASB Expands Disclosures About Postretirement Benefit Plan Assets |
| 2 |
January 6, 2009 |
FASB and IASB Issue Discussion Paper on Revenue Recognition |
| 1 |
January 5, 2009 |
FASB Issues FSP on Deferral of Interpretation 48 |
| Back to top |
| 2008 — Volume 15 |
| Issue |
Date Published |
Title |
| 47 |
December 22, 2008 |
SEC Approves Rules Requiring Registrants to Submit Interactive Data |
| 46 |
December 22, 2008 |
FASB Proposes Guidance on Other-Than-Temporary Impairments and Discusses Plans for Other Financial Instrument Projects |
| 45 |
December 18, 2008 |
Highlights of the 2008 AICPA National Conference on Current SEC and PCAOB Developments |
| 44 |
December 17, 2008 |
FASB's Contingency Plan — FASB Proposes FSP to Amend Statement 141(R)'s Guidance on Contingencies |
| 43 |
December 16, 2008 |
FASB's New Disclosure FSP Is Effective Immediately |
| 42 |
December 5, 2008 |
Two-Stepping Through the Issue 07-5 Model: Issue 07-5 Affects Issuers of Equity-Linked Financial Instruments Including Debt With Embedded Conversion Options) |
| 41 |
November 17, 2008 |
SEC Issues Proposed IFRS Roadmap |
| 40 |
November 10, 2008 |
FASB and IASB Issue Discussion Paper on Financial Statement Presentation |
| 39 |
October 14, 2008 |
Considerations Regarding the Emergency Economic Stabilization Act of 2008 |
| 38 |
October 13, 2008 |
FASB Issues Guidance on Measuring Fair Value of Financial Assets in an Inactive Market |
| 37 |
October 8, 2008 |
Valuation Resource Group Discusses Nine Topics at September 23 Meeting |
| 36 |
September 22, 2008 |
FASB Issues Exposure Documents That Eliminate QSPEs, Modify the Consolidation Model in Interpretation 46R), and Expand Required Disclosures |
| 35 |
September 18, 2008 |
FASB Issues FSP Requiring Enhanced Disclosure for Credit Derivative and Financial Guarantee Contracts |
| 34 |
September 16, 2008 |
FASB and IASB Publish Plan for Completion of Major Joint Projects by 2011 |
| 33 |
August 28, 2008 |
On the Road to IFRSs — SEC Proposes to Give Certain U.S. Issuers the Option to Use IFRSs and Proposes a Roadmap to a Mandatory Transition Date for All U.S. Issuers |
| 32 |
August 13, 2008 |
FASB and IASB Issue Exposure Documents on Earnings per Share |
| 31 |
August 5, 2008 |
SEC Holds Fourth Roundtable on IFRSs |
| 30 |
August 1, 2008 |
SEC Advisory Committee Releases Final Report |
| 29 |
July 21, 2008 |
GASB Issues Statement on Derivative Instruments |
| 28 |
June 20, 2008 |
FASB Forum on High-Quality Global Accounting Standards: Issues and Implications for U.S. Financial Reporting |
| 27 |
June 18, 2008 |
FASB Decides to Eliminate QSPEs and Modify the Consolidation Model in Interpretation 46(R) |
| 26 |
June 17, 2008 |
Building a Framework — FASB and IASB Provide Preliminary Views |
| 25 |
June 17, 2008 |
FASB Concludes That Certain Unvested Share-Based Payment Awards Are Participating Securities |
| 24 |
June 12, 2008 |
SEC Staff Explains the Filing Review and Comment Letter Process |
| 23 |
June 11, 2008 |
Changes Proposed to Accounting for Hedging Activities |
| 22 |
June 10, 2008 |
FASB Proposes Expanding Contingencies Disclosure |
| 21 |
June 5, 2008 |
FASB Clarifies and Amends Consolidation and Equity Method Guidance for Not-for-Profit Organizations |
| 20 |
June 5, 2008 |
SEC Proposes Mandating XBRL Use to Make Financial Data Interactive |
| 19 |
June 3, 2008 |
FASB Proposes Enhancements to Credit Derivative and Financial Guarantee Disclosures |
| 18 |
May 20, 2008 |
Regulations Committee and SEC Staff Hold First Meeting of 2008 |
| 17 |
May 15, 2008 |
FASB Tightens Convertible Debt Accounting for Issuers |
| 16 |
May 13, 2008 |
Valuation Resource Group Discusses Four New Topics and Status of Prior Issues at May 8, 2008, Meeting |
| 15 |
April 30, 2008 |
The Latest From the PCAOB |
| 14 |
April 29, 2008 |
FASB Issues Guidance on Intangible Assets Subject to Renewal or Extension |
| 13 |
April 25, 2008 |
FASB Issues FSP Affecting Companies Emerging From Bankruptcy |
| 12 |
April 2, 2008 |
Making the Complex Less Complex — FASB Invites Comments on IASB's Financial Instruments Discussion Paper |
| 11 |
March 27, 2008 |
FASB Expands Disclosures About Derivative Instruments and Hedging Activities |
| 10 |
March 21, 2008 |
FASB Proposes New Disclosures for Defined Benefit Plans |
| 9 |
February 28, 2008 |
Less Is More — FASB Reduces Board Members From Seven to Five |
| 8 |
February 26, 2008 |
The Missing Link — Repurchase Financing Transactions May Be Derivatives Under FASB’s New FSP |
| 7 |
February 20, 2008 |
Valuation Resource Group Discusses Six Topics at February 1, 2008, Meeting |
| 6 |
February 19, 2008 |
DeCIFiRing Complexity — SEC Advisory Committee Releases Progress Report |
| 5 |
February 15, 2008 |
FASB Partially Defers and Limits Scope of Statement on Fair Value Measurements |
| 4 |
February 1, 2008 |
FASB Issues FSP on Deferral of Interpretation 48 |
| 3 |
January 29, 2008 |
Tax Accrual Workpapers — Caught Between a Rock and a Hard Place |
| 2 |
January 18, 2008 |
FASB Releases U.S. GAAP Codification for Verification |
| 1 |
January 14, 2008 |
FASB Clarifies Application of the Shortcut Method |
| Back to top |
| 2007 — Volume 14 |
| Issue |
Date Published |
Title |
| 29 |
December 21, 2007 |
FASB Proposes to Narrow Definition of Equity |
| 28 |
December 20, 2007 |
Highlights of the 2007 AICPA National Conference on Current SEC and PCAOB Developments |
| 27 |
December 18, 2007 |
SEC Holds Roundtables on IFRSs |
| 26 |
December 12, 2007
(Updated December 19, 2007) |
Major Changes to Business Combination Accounting as FASB and IASB Substantially Converge Standards (Revised) |
| 25 |
December 10, 2007 |
XBRL U.S. GAAP Taxonomy Made Available for Public Comment |
| 24 |
November 16, 2007 |
SEC Removes Reconciliation Requirement, Approves Smaller Public Company Rules |
| 23 |
November 5, 2007 |
SEC Regulations Committee and SEC Staff Hold Third Meeting of 2007 |
| 22 |
October 26, 2007 |
Draft Guidance for Auditors of Smaller Public Companies |
| 21 |
October 24, 2007 |
ESOARS Take Off — SEC OKs Use of a Surrogate to Value Employee Share Options |
| 20 |
October 16, 2007 |
SEC Feedback on Executive Compensation Disclosures: "Where's the Analysis?" |
| 19 |
September 14, 2007 |
FASB's Proposed Changes to Convertible Debt Accounting Would Have Big Impact |
| 18 |
September 7, 2007 |
SEC Staff Issues Comment Letters on Executive Compensation Disclosures |
| 17 |
August 29, 2007 |
Accounting Consequences of Subprime Loan Modifications |
| 16 |
August 17, 2007 |
The Shift Toward IFRSs and Its Impact on U.S. Companies |
| 15 |
August 3, 2007 |
SEC Regulations Committee and SEC Staff Hold Second Meeting of 2007 |
| 14 |
July 17, 2007 |
SEC Provides Further Relief for Smaller Public Companies |
| 13 |
July 9, 2007 |
SEC Proposes Easing Requirements for Foreign Filings |
| 12 |
July 3, 2007 |
SEC Tackles a Wide Range of Topics |
| 11 |
June 15, 2007 |
AICPA Issues SOP 07-1 |
| 10 |
May 31, 2007 |
SEC and PCAOB Approve New Section 404 Guidance: No Additional Delay for Non-Accelerated Filers |
| 9 |
May 14, 2007 |
Expected SEC Actions Will Increase Relevance of IFRSs in the U.S. |
| 8 |
May 8, 2007 |
SEC Regulations Committee and SEC Staff Hold First Meeting of 2007 |
| 7 |
May 2, 2007 |
It's Settled! The FASB Clarifies Interpretation 48 |
| 6 |
April 10, 2007 |
SEC Discusses Improvements to Section 404 of the Sarbanes-Oxley Act |
| 5 |
March 19, 2007 |
Using the Critical-Terms-Match Method for Evaluating Hedges: SEC Staff Identifies Key Considerations |
| 4 |
February 22, 2007 |
The FASB Allows a Fair Value Option for Most Financial Assets and Liabilities |
| 3 |
February 20, 2007 |
SEC Clarifies Views on the Design of Market-Based Employee Stock Option Valuation Model |
| 2 |
January 18, 2007 |
SEC Discusses Ramifications of Matching Critical Terms in Hedge Strategies; Best Practices for Managing Unresolved SEC Comment Letters |
| 1 |
January 8, 2007 |
SEC and PCAOB Update |
| Back to top |
| 2006 — Volume 13 |
| Issue |
Date Published |
Title |
| 17 |
December 21, 2006 |
Highlights of the 2006 AICPA National Conference on Current SEC and PCAOB Developments |
| 16 |
October 23, 2006 |
PCAOB Issues Staff Guidance on Auditing Fair Value of Share Options, and IRS Announces Initiative to Resolve Uncertain Tax Positions Prior to Entities' Adoption of Interpretation 48 |
| 15 |
October 18, 2006
(Updated December 5, 2006) |
AICPA SEC Regulations Committee and SEC Staff Hold Third Meeting of 2006 (Revised) |
| 14 |
October 5, 2006 |
Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans |
| 13 |
September 28, 2006 |
SEC Staff's Views on Option Backdating and Grant Practices |
| 12 |
September 27, 2006 |
FASB Issues Standard on Measuring Fair Value |
| 11 |
September 18, 2006 |
SEC Issues Staff Accounting Bulletin No. 108 on Quantifying Misstatements |
| 10 |
August 21, 2006 |
SEC Finalizes Executive Compensation Disclosures, Proposes Extension of 404 for Non-Accelerated, and Finalizes Extension of 404 for Certain FPIs |
| 9 |
August 1, 2006 |
Option Backdating Prompts PCAOB to Issue Staff Audit Practice Alert No. 1 |
| 8 |
July 25, 2006 |
FASB and IASB Jointly Issue Preliminary Views Documents on Conceptual Framework for Financial Reporting |
| 7 |
July 14, 2006 |
FASB Issues Interpretation No. 48 on Uncertainty in Income Taxes |
| 6 |
June 30, 2006 |
FASB Issues Invitation to Comment on Bifurcating Insurance Contracts |
| 5 |
June 30, 2006 |
Standard Setters Seek Constituent Views on Recently Issued Proposals |
| 4 |
April 18, 2006 |
FSP Emphasizes Entity Design in Accounting Under Interpretation 46(R) |
| 3 |
April 5, 2006 |
FASB Amends Employers' Accounting for Pensions and Other Postemployment Benefits |
| 2 |
March 20, 2006 |
FASB Amends Guidance on Servicing of Financial Assets |
| 1 |
February 23, 2006 |
FASB Simplifies Accounting for Hybrid Financial Instruments |
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| 2005 — Volume 12 |
| Issue |
Date Published |
Title |
| 13 |
December 23, 2005 |
More Highlights of the AICPA's December 5–7, 2005 SEC & PCAOB Conference |
| 12 |
December 13, 2005 |
Accounting Highlights of the AICPA's December 5–7, 2005 SEC & PCAOB Conference |
| 11 |
November 18, 2005 |
Decision Reached on the Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments |
| 10 |
November 1, 2005 |
Revised FASB Standard on Fair Value Measurements and Proposed FSP Postpones P&L for Certain Derivative Transactions |
| 9 |
October 6, 2005 |
Proposed Entity Design Under Interpretation 46(R) and Proposed Amendment to Statement 128 |
| 8 |
August 25, 2005 |
FASB Proposes Three Amendments to Statement 140 |
| 7 |
July 21, 2005 |
EITF Clarifies Rules for General Partner Consolidation of Limited Partnerships |
| 6 |
July 19, 2005 |
Uncertain Tax Positions — FASB Proposes an Interpretation of Statement 109 |
| 5 |
June 30, 2005 |
FASB Issues Exposure Drafts in Phase II of Its Business Combinations Project |
| 4 |
June 23, 2005 |
SEC Staff Issues Report to President and Congress |
| 3 |
April 8, 2005 |
SAB Helps Registrants Apply Statement 123(R) |
| 2 |
April 4, 2005 |
FASB Interprets Accounting for Conditional Asset Retirement Obligations |
| 1 |
February 15, 2005 |
SEC Clarification of Statement 13 Lease Accounting Issues Leads to Restatements |
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