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2020

October

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PCAOB Issues Interim Analysis Report on Critical Audit MattersFASB Issues Codification ImprovementsFASB Proposes Scope Amendments to Reference Rate Reform GuidanceSEC Modernizes Regulatory Framework for Use of DerivativesFASB Issues Educational Paper on Borrower’s Accounting for Debt Restructurings and ModificationsFASB and ASBJ Hold Biannual MeetingFASB Proposes Amendments to Issuer’s Accounting for Modifications or Exchanges of Freestanding Equity-Classified Forwards and OptionsFASB Issues ASU to Align Certain SEC Requirements With Codification GuidanceSEC and CFTC Issue Final Rule on Security Futures Margin and Request for Comment on Portfolio MarginingFASB Updates Technical AgendaFASB Proposes Amendments to Leasing GuidanceSEC Amends Auditor Independence RulesFASB Clarifies Scope Terminology Related to EITF Issue 19-CFASB Issues ASU to Improve Codification Guidance Related to Nonrefundable Fees and Other CostsSEC Appoints PCAOB MemberFASB Holds October 7 MeetingAICPA, IESBA, and IAASB Issue Guidance on the Use of Specialists in the COVID-19 EnvironmentSEC Proposes Exemption From Broker-Dealer Registration for FindersSEC Issues Final Rule on Regulatory Framework for Fund-of-Funds ArrangementsHighlights of the September 2020 FASAC MeetingSEC Staff Issues Report on Interconnectedness of U.S. Credit Markets and COVID-19CAQ Releases Highlights of July 2020 Joint Meeting With the SEC StaffFASB Discusses Project on Deferral of Effective Date and Amendments to Early Application of ASU 2018-12