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SEC Approves Rules Requiring Registrants to Submit Interactive DataFASB Proposes Guidance on Other-Than-Temporary Impairments and Discusses Plans for Other Financial Instrument ProjectsHighlights of the 2008 AICPA National Conference on Current SEC and PCAOB DevelopmentsFASB's Contingency Plan — FASB Proposes FSP to Amend Statement 141(R)'s Guidance on ContingenciesFASB's New Disclosure FSP Is Effective Immediately"Two-Stepping" Through the Issue 07-5 Model: Issue 07-5 Affects Issuers of Equity-Linked Financial Instruments (Including Debt With Embedded Conversion Options)SEC Issues Proposed IFRS RoadmapFASB and IASB Issue Discussion Paper on Financial Statement PresentationConsiderations Regarding the Emergency Economic Stabilization Act of 2008FASB Issues Guidance on Measuring Fair Value of Financial Assets in an Inactive MarketValuation Resource Group Discusses Nine Topics at September 23 MeetingFASB Issues Exposure Documents That Eliminate QSPEs, Modify the Consolidation Model in Interpretation 46(R), and Expand Required DisclosuresFASB Issues FSP Requiring Enhanced Disclosure for Credit Derivative and Financial Guarantee ContractsFASB and IASB Publish Plan for Completion of Major Joint Projects by 2011On the Road to IFRSs — SEC Proposes to Give Certain U.S. Issuers the Option to Use IFRSs and Proposes a Roadmap to a Mandatory Transition Date for All U.S. IssuersFASB and IASB Issue Exposure Documents on Earnings per ShareSEC Holds Fourth Roundtable on IFRSsSEC Advisory Committee Releases Final ReportGASB Issues Statement on Derivative InstrumentsFASB Forum on High-Quality Global Accounting Standards: Issues and Implications for U.S. Financial ReportingFASB Decides to Eliminate QSPEs and Modify the Consolidation Model in Interpretation 46(R)Building a Framework — FASB and IASB Provide Preliminary ViewsFASB Concludes That Certain Unvested Share-Based Payment Awards Are Participating SecuritiesSEC Staff Explains the Filing Review and Comment Letter ProcessChanges Proposed to Accounting for Hedging ActivitiesFASB Proposes Expanding Contingencies DisclosureFASB Clarifies and Amends Consolidation and Equity Method Guidance for Not-for-Profit OrganizationsSEC Proposes Mandating XBRL Use to Make Financial Data InteractiveFASB Proposes Enhancements to Credit Derivative and Financial Guarantee DisclosuresRegulations Committee and SEC Staff Hold First Meeting of 2008FASB Tightens Convertible Debt Accounting for IssuersValuation Resource Group Discusses Four New Topics and Status of Prior Issues at May 8, 2008, MeetingThe Latest From the PCAOBFASB Issues Guidance on Intangible Assets Subject to Renewal or ExtensionFASB Issues FSP Affecting Companies Emerging From BankruptcyMaking the Complex Less Complex — FASB Invites Comments on IASB's Financial Instruments Discussion PaperFASB Expands Disclosures About Derivative Instruments and Hedging ActivitiesFASB Proposes New Disclosures for Defined Benefit PlansLess Is More — FASB Reduces Board Members From Seven to FiveThe Missing Link — Repurchase Financing Transactions May Be Derivatives Under FASB’s New FSPValuation Resource Group Discusses Six Topics at February 1, 2008, MeetingDeCIFiRing Complexity — SEC Advisory Committee Releases Progress ReportFASB Partially Defers and Limits Scope of Statement on Fair Value MeasurementsFASB Issues FSP on Deferral of Interpretation 48Tax Accrual WorkpapersFASB Releases U.S. GAAP Codification for VerificationFASB Clarifies Application of the Shortcut Method