financial reporting

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Access the latest news and information relating to financial reporting through FEI’s Knowledge Center.

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Financial Accounting Standards Board (FASB)
Updates on developments at the FASB and related news from FEI, including comment letters filed on proposed standards, information related to implementation of final standards and more.

International Accounting Standards Board (IASB)
Updates on developments at the IASB and related news from FEI, including comment letters filed on proposed standards, information related to implementation of final standards and more.

XBRL – eXtensible Business Reporting Language
Updates on developments relating to eXtensible Business Reporting Language (XBRL). Public companies are subject to requirements to report certain information in their filings with the U.S. Securities and Exchange Commission using XBRL. XBRL can also be used for internal reporting and other external reporting purposes. Find information under this link relating to news from XBRL-US, XBRL-International, XBRL-related initiatives and developments at the SEC, FASB and IASB, related comment letters filed by FEI and more.

Committee on Sponsoring Organizations of the Treadway Commission (COSO)
Updates on developments at COSO, and related news from FEI, including comment letter filed on proposed COSO guidance, information related to implementation of COSO guidance, and more.

Dodd-Frank Act
Updates on legislative and regulatory developments arising from the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (the ”Dodd-Frank Act”), including rulemaking at the SEC, Commodities Futures Trading Commission and more, and links to related comment letters filed by FEI.

Sarbanes-Oxley Act
Prior to the Dodd-Frank Act in 2010, one of the most significant legislative developments impacting senior financial executives was the Sarbanes-Oxley Act of 2002. This link contains information relating to SEC and PCAOB rulemaking that followed from the Sarbanes-Oxley Act, related FEI comment letters and more.

Anti-Fraud Initiatives, Ethics and More
Updates relating to additional anti-fraud initiatives, ethics and more.

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