Financial Reporting and Regulatory Update: Highlights for Public Companies, Quarter Ended 3.31.14

  • 21m
  • Financial Executives Research Foundation
  • FERF
  • 2014

Financial Executives Research Foundation (FERF) has prepared the following summary of proposed and final actions as well as other relevant information by the following U.S. and international standards-setting and regulatory bodies:

  • Financial Accounting Standards Board (FASB),
  • Financial Accounting Foundation (FAF),
  • Emerging Issues Task Force (EITF),
  • International Accounting Standards Board (IASB),
  • American Institute of Certified Public Accountants (AICPA),
  • Securities and Exchange Commission (SEC),
  • Public Company Accounting Oversight Board (PCAOB),
  • Department of the Treasury (Treasury),
  • Internal Revenue Service (IRS),
  • eXtensible Business Reporting Language (XBRL) and
  • Committee of Sponsoring Organizations of the Treadway Commission (COSO).

Actions for the period December 31, 2013 through March 31, 2014 are included.

In this Book

  • Financial Reporting and Regulatory Update—Highlights for Public Companies, Quarter Ended 3.31.14
  • Financial Accounting Standards Board (FASB)
  • Emerging Issues Task Force (EITF)
  • Financial Accounting Foundation (FAF)
  • Government Accounting Standard Board (GASB)
  • International Accounting Standards Board (IASB)
  • U.S. Securities and Exchange Commission (SEC)
  • Public Company Accounting Oversight Board (PCAOB)
  • U.S. Department of the Treasury