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Financial Reporting and Regulatory Update for the Quarter ended June 30, 2009: Highlights for Public 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), 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 April 2, 2009, through June 26, 2009, are included.

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