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FASB Settles on Single Impairment Model for Financial AssetsHighlights of the 2012 AICPA National Conference on Current SEC and PCAOB DevelopmentsA Summary of the November 15–16 Meeting of the PCAOB’s Standing Advisory GroupFASB Proposes Scope Clarification of Offsetting DisclosuresAICPA Proposes Financial Reporting Framework for Small and Medium-Sized EntitiesAuditor Evaluation Tool for Audit CommitteesIASB Issues Draft of Hedge Accounting ModelFASB Issues ASU Containing Technical Corrections and Improvements to the CodificationSEC Issues Final Rule Requiring Resource Extraction Issuers to Disclose Certain PaymentsOverview of Board Decisions on the Leases ProjectUpdate on FASB’s Project on Classifying and Measuring Financial InstrumentsPCAOB Approves Auditing Standard on Communications With Audit CommitteesSEC Issues Final Rule on Conflict MineralsInformation for Audit Committees About the PCAOB Inspection ProcessFASB Proposes New Disclosures for Reclassification Adjustments Out of AOCIUpdate on the Project to Enhance COSO’s Internal Control — Integrated FrameworkFASB Issues Discussion Paper on Private-Company Decision-Making FrameworkFASB Finalizes Amendments on Testing Indefinite-Lived Intangible Assets for ImpairmentSEC Issues Final Report on Incorporation of IFRSsFASB Issues Discussion Paper on the Disclosure FrameworkFinancial Reporting Implications of the Eurozone’s Economic StrugglesFASB Proposes Guidance on the Liquidation Basis of AccountingFASB Issues Proposed Requirements for Disclosing Liquidity and Interest Rate RiskA Summary of the May 17 Meeting of the PCAOB’s Standing Advisory GroupFAF Establishes PCC to Watch Over Private-Company Standard SettingComments on the Revised Exposure Draft on Revenue RecognitionPCAOB Proposes New Auditing Requirements on Related Parties, Significant Unusual Transactions, and Other MattersJOBS Act to Ease Access to Investment CapitalPCAOB Reproposes Auditing Standard on Communications With Audit CommitteesCOSO Releases Exposure Draft of Updated Integrated Framework on Internal ControlFASB Proposes Amendments to Guidance on Impairment Testing of Indefinite-Lived Intangible AssetsFAF Issues Post-Implementation Review Report on Effectiveness of FIN 48Update on FASB’s Project on Accounting for Financial Instruments