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FASB Proposes to Narrow Definition of EquityHighlights of the 2007 AICPA National Conference on Current SEC and PCAOB DevelopmentsSEC Holds Roundtables on IFRSsMajor Changes to Business Combination Accounting as FASB and IASB Substantially Converge StandardsXBRL U.S. GAAP Taxonomy Made Available for Public CommentSEC Removes Reconciliation Requirement, Approves Smaller Public Company RulesSEC Regulations Committee and SEC Staff Hold Third Meeting of 2007Draft Guidance for Auditors of Smaller Public CompaniesESOARS Take Off: SEC OKs Use of a Surrogate to Value Employee Share OptionsSEC Feedback on Executive Compensation Disclosures: "Where's the Analysis?"FASB's Proposed Changes to Convertible Debt Accounting Would Have Big ImpactSEC Staff Issues Comment Letters on Executive Compensation DisclosuresAccounting Consequences of Subprime Loan ModificationsThe Shift Toward International Financial Reporting Standards (IFRS) and Its Impact on U.S. CompaniesSecurities and Exchange Commission (SEC) Regulations Committee and SEC Staff Hold Second Meeting of 2007SEC Provides Further Relief for Smaller Public CompaniesSEC Proposes Easing Requirements for Foreign FilingsSEC Tackles a Wide Range of TopicsA Defining Moment for Investor Companies: AICPA Issues Statement of Position (SOP) 07-1SEC and Public Company Accounting Oversight Board (PCAOB) Approve New Section 404 Guidance: No Additional Delay for Nonaccelerated FilersExpected SEC Actions Will Increase Relevance of IFRS in the United StatesSEC Regulations Committee and SEC Staff Hold First Meeting of 2007Financial Accounting Standards Board (FASB) Clarifies Interpretation No. 48SEC Discusses Improvements to Section 404 of the Sarbanes-Oxley ActUsing the Critical-Terms-Match Method for Evaluating HedgesThe FASB Allows a Fair Value Option for Most Financial Assets and LiabilitiesSEC Views on Design of Market-Based Employee Stock Option Valuation ModelSEC Discusses Ramifications of Matching Critical Terms in Hedge Strategies; Leading Practices for Managing Unresolved SEC Comment LettersSEC and PCAOB Update