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Financial Reporting and Regulatory Update-First Quarter 2006

Description

Report Synopsis 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), and • Committee of Sponsoring Organizations of the Treadway Commission (COSO). Actions for the period January 1, 2006, to March 31, 2006, are included

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