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.