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Financial Reporting and Regulatory Update For the Quarter Ended June 30 2006 Highlights for Private Companies


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), • Internal Revenue Service (IRS), and • Committee of Sponsoring Organizations (COSO). Actions for the period April 1, 2006, to July 7, 2006, are included.

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