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Financial Reporting and Regulatory Update for the Quarter ended December 31, 2010: Highlights for Private 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 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

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