Q4 2015 Financial Reporting & Regulatory Update: Public Company Highlights

Financial Executives Research Foundation (FERF) has prepared the following summary of proposed and final actions as well as other relevant information by the following U.S. and international standards-setting and regulatory bodies:
·         Financial Accounting Standards Board (FASB),
·         Emerging Issues Task Force (EITF),
·         Financial Accounting Foundation (FAF),
·         Government Accounting Standards Board (GASB),
·         International Accounting Standards Board (IASB),
·         Securities and Exchange Commission (SEC),
·         Public Company Accounting Oversight Board (PCAOB),
·         Department of the Treasury (Treasury), and
·         Sustainability Accounting Standards Board (SASB).

Actions for the period of October 1 to December 31, 2015 are included.