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IIRC Releases the International Integrated Reporting <IR> FrameworkHighlights of the 2013 AICPA Conference on Current SEC and PCAOB DevelopmentsA Summary of the November 13–14 Meeting of the PCAOB’s Standing Advisory GroupBoards Review Feedback on the Revised Leases Exposure DraftIFRS 9 Gets a New Hedge Accounting ModelXBRL — Past, Present, and FuturePCAOB Proposes Changes to the Auditor’s Reporting Model and the Auditor’s Responsibilities Regarding Other InformationFASB Issues Proposed ASU on Alternative Consolidation Requirements for Private CompaniesIASB Invites Comments on Financial Reporting FrameworkBoards Discuss Constituent Feedback on Impairment ProposalsFASB Proposes Definition of a Public Business EntityFASB Issues Exposure Draft on Insurance ContractsStakeholders Divided on FASB Classification and Measurement ProposalFASB Issues ASU on Presenting an Unrecognized Tax Benefit When NOL Carryforwards ExistFASB Defers Certain Disclosure Requirements for Nonpublic Employee Benefit PlansFASB Proposes Alternative Accounting for Private CompaniesFASB Proposes Going-Concern GuidanceA Summary of the May 15–16 Meeting of the PCAOB’s Standing Advisory GroupPCAOB Reproposes New Auditing Requirements on Related Parties, Significant Unusual Transactions, and Other MattersCOSO Enhances Its Internal Control — Integrated FrameworkFASB Finalizes Amendments to Investment Company GuidanceBoards Issue Exposure Drafts on LeasesFASB and PCC Update Private-Company Decision-Making FrameworkFASB Issues Guidance on the Liquidation Basis of AccountingFASB Proposes Consequential Amendments Related to Its Proposed ASU on the Recognition and Measurement of Financial InstrumentsPCAOB Proposes New Framework for Reorganization of PCAOB Auditing StandardsFASB Proposes to Amend Guidance on Discontinued OperationsIASB Issues Exposure Draft on Impairment of Financial AssetsBoards Preparing to Issue Final Standard on Revenue RecognitionFASB Issues Proposed ASU on Classifying and Measuring Financial InstrumentsFASB Clarifies the Applicability of a Fair Value Hierarchy Disclosure for Nonpublic EntitiesFASB Finalizes New Disclosure Requirements for Reclassification Adjustments Out of AOCIFASB Clarifies Scope of Offsetting Disclosure RequirementsFASB Proposes New Guidance on Repurchase AgreementsFASB Proposes to Clarify the Applicability of a Fair Value Disclosure for Nonpublic EntitiesSEC Approves PCAOB Auditing Standard on Communications With Audit Committees