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Financial Reporting and Regulatory Update for the Quarter ended September 30, 2011: Highlights for Private Companies


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),
  •  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 July 1, 2011 through September 30, 2011 are included.

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