New—FASB Reaches Milestone – Codification Moves into Verification Phase
The FASB Accounting Standards CodificationTM is now accessible for a one-year verification phase. During this period, the FASB asks constituents to verify that the Codification accurately reflects existing nongovernmental GAAP and to provide any pertinent feedback. Upon completion of the verification phase, the Codification will become the single source of authoritative U.S. GAAP for nongovernmental entities. To encourage feedback, the online Codification Research System is available for free during the verification phase. (Posted: 01/15/08)
New—Understanding the Issues—Some Facts about Fair Value, An article by Robert H. Herz and Linda A. MacDonald
(Posted: 05/07/08)
New—The Financial Accounting Standards Board and the China Accounting Standards Committee Sign Memorandum of Understanding
(Posted: 04/28/08)
New—The Financial Accounting Foundation and the Financial Accounting Standards Board to Host High-Quality Global Accounting Standards: Issues and Implications for U.S. Financial Reporting
(Posted: 04/17/08)
New—SEC Content Released onto the FASB Accounting Standards CodificationTM for the Verification Phase
(Posted: 04/03/08)
FASB Issues Invitation to Comment, Reducing Complexity in Reporting Financial Instruments, including IASB Discussion Paper, Reducing Complexity in Reporting Financial Instruments (Posted: 03/28/08)
FASB Issues Statement No. 161, Disclosures about Derivative Instruments and Hedging Activities (Posted: 03/19/08)
FASB Issues Proposed FASB Staff Position (FSP)
No. 132(R)-a, Employers’ Disclosures about Postretirement Benefit Plan Assets
The Financial Accounting Foundation Board of Trustees Approves Changes to Oversight, Structure and Operations of FAF, FASB and GASB (Posted: 02/26/08)
FASB Issues Proposed FASB Staff Position FAS 117-a, Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures
(Posted: 2/22/08)
EITF Abstracts Two-Volume Bound Edition
FASB Issues Preliminary Views on Financial Instruments with Characteristics of Equity (Posted: 11/30/07)
FASB/FAF Response to the SEC Concept Release on Allowing U.S. Registrants to Use IFRS and the Proposing Release to Eliminate the Requirement for Certain Foreign Filers to Reconcile to U.S. GAAP (Posted: 11/08/07)
Cleared Guidance—Statement 133 Implementation Issues
Proposed FASB Staff Positions (FSPs)
Final FASB Staff Positions (FSPs)
New—Financial Accounting Foundation Board of Trustees
(Posted: 05/08/08)
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