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Highlights of the 2015 AICPA Conference on Current SEC and PCAOB DevelopmentsA Summary of the November 12–13 Meeting of the PCAOB’s Standing Advisory GroupFASB Proposes Amendments to the Disclosure Requirements for Fair Value MeasurementsFASB Proposes Amendments to Clarify the Definition of a BusinessFASB Issues ASU on Balance Sheet Classification of Deferred TaxesFASB Proposes ASU to Increase Transparency of Accounting for Government Assistance ArrangementsFASB Proposes to Change the Effective Date and Transition Guidance in Certain Private-Company ASUsSEC Seeks Input on Regulation S-X and Required Financial Information About Certain Entities Other Than the RegistrantFASB Issues Proposed Revenue ASU to Make Narrow-Scope Amendments and Provide Practical ExpedientsFASB Simplifies the Accounting for Measurement-Period AdjustmentsFASB’s Proposed ASU States That Omissions of Immaterial Disclosures Are Not Accounting ErrorsSEC Issues Final Rule on Pay RatioFASB Proposes Amendments to New Revenue Standard’s Guidance on Principal-Versus-Agent ConsiderationsAnticipating the Independent Private Sector Audit After the Year 2 Conflict Minerals Reporting CycleFASB Issues ASU on Employee Benefit Plan AccountingSEC Proposes Rule on "Clawback" PoliciesFASB Issues ASU on Simplifying the Measurement of InventorySEC and PCAOB Take Steps Toward Enhancing Audit Committee and Auditor DisclosuresFASB Confirms Decision to Defer Effective Date of New Revenue Standard by One YearA Summary of the June 18 Meeting of the PCAOB’s Standing Advisory GroupIASB Proposes Revisions to Its Conceptual FrameworkFASB Simplifies Guidance on Presentation of Debt Issuance CostsFASB Issues Proposed ASU to Amend Equity Method AccountingFASB Issues Proposed ASU to Simplify the Accounting for Share-Based PaymentsSEC Proposes Rule on Pay Versus PerformanceFASB Amends Its Consolidation ModelFASB Proposes to Simplify the Accounting for Measurement-Period AdjustmentsFASB Issues Proposed Revenue ASU on Licensing and Identifying Performance ObligationsFASB Issues Proposed ASU on Presentation of Not-for-Profit Entities’ Financial StatementsFASB Proposes to Defer the New Revenue Standard for One YearFASB Issues ASU on Customers’ Accounting for Cloud Computing CostsFASB Permits Use of Practical Expedient for Retirement Benefit Plan Measurement FASB Simplifies Guidance on Presentation of Debt Issuance CostsFASB Tentatively Decides to Defer the New Revenue Standard for One YearFASB Continues to Clarify the New Revenue StandardFASB Finalizing Credit Impairment GuidanceFASB’s Proposed ASU Aims to Increase Transparency of Hybrid Financial Instruments With Embedded DerivativesFASB and IASB Tentatively Decide to Clarify the New Revenue StandardFASB Amends Its Consolidation ModelFASB Preparing to Issue “New” Classification and Measurement GuidanceFASB Issues Exposure Draft on Simplified Accounting for Income TaxesFASB Issues ASU on Extraordinary Items
Highlights of the 2015 AICPA Conference on Current SEC and PCAOB DevelopmentsA Summary of the November 12–13 Meeting of the PCAOB’s Standing Advisory GroupFASB Proposes Amendments to the Disclosure Requirements for Fair Value MeasurementsFASB Proposes Amendments to Clarify the Definition of a BusinessFASB Issues ASU on Balance Sheet Classification of Deferred TaxesFASB Proposes ASU to Increase Transparency of Accounting for Government Assistance ArrangementsFASB Proposes to Change the Effective Date and Transition Guidance in Certain Private-Company ASUsSEC Seeks Input on Regulation S-X and Required Financial Information About Certain Entities Other Than the RegistrantFASB Issues Proposed Revenue ASU to Make Narrow-Scope Amendments and Provide Practical ExpedientsFASB Simplifies the Accounting for Measurement-Period AdjustmentsFASB’s Proposed ASU States That Omissions of Immaterial Disclosures Are Not Accounting ErrorsSEC Issues Final Rule on Pay RatioFASB Proposes Amendments to New Revenue Standard’s Guidance on Principal-Versus-Agent ConsiderationsAnticipating the Independent Private Sector Audit After the Year 2 Conflict Minerals Reporting CycleFASB Issues ASU on Employee Benefit Plan AccountingSEC Proposes Rule on "Clawback" PoliciesFASB Issues ASU on Simplifying the Measurement of InventorySEC and PCAOB Take Steps Toward Enhancing Audit Committee and Auditor DisclosuresFASB Confirms Decision to Defer Effective Date of New Revenue Standard by One YearA Summary of the June 18 Meeting of the PCAOB’s Standing Advisory GroupIASB Proposes Revisions to Its Conceptual FrameworkFASB Simplifies Guidance on Presentation of Debt Issuance CostsFASB Issues Proposed ASU to Amend Equity Method AccountingFASB Issues Proposed ASU to Simplify the Accounting for Share-Based PaymentsSEC Proposes Rule on Pay Versus PerformanceFASB Amends Its Consolidation ModelFASB Proposes to Simplify the Accounting for Measurement-Period AdjustmentsFASB Issues Proposed Revenue ASU on Licensing and Identifying Performance ObligationsFASB Issues Proposed ASU on Presentation of Not-for-Profit Entities’ Financial StatementsFASB Proposes to Defer the New Revenue Standard for One YearFASB Issues ASU on Customers’ Accounting for Cloud Computing CostsFASB Permits Use of Practical Expedient for Retirement Benefit Plan Measurement FASB Simplifies Guidance on Presentation of Debt Issuance CostsFASB Tentatively Decides to Defer the New Revenue Standard for One YearFASB Continues to Clarify the New Revenue StandardFASB Finalizing Credit Impairment GuidanceFASB’s Proposed ASU Aims to Increase Transparency of Hybrid Financial Instruments With Embedded DerivativesFASB and IASB Tentatively Decide to Clarify the New Revenue StandardFASB Amends Its Consolidation ModelFASB Preparing to Issue “New” Classification and Measurement GuidanceFASB Issues Exposure Draft on Simplified Accounting for Income TaxesFASB Issues ASU on Extraordinary Items