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Financial Reporting and Regulatory Update for the Quarter ended December 31, 2007: Highlights for Public Companies

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Financial Executives Research Foundation (FERF) has prepared the following summary of proposed and final actions by the following U.S. and international standard-setting and regulatory bodies: • Financial Accounting Standards Board (FASB), • 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) and • Committee of Sponsoring Organizations of the Treadway Commission (COSO). Actions for the period October 1, 2007, through January 4, 2008, are included.

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