Standard setters

What have the regulators and standard setters been up to? Find out here.

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American Institute of Certified Public Accountants (AICPA) Center for Audit Quality (CAQ) Committee of Sponsoring Organizations of the Treadway Commission (COSO) Financial Accounting Standards Board (FASB) Governmental Accounting Standards Board (GASB) International Accounting Standards Board (IASB) Public Company Accounting Oversight Board (PCAOB) Securities and Exchange Commission (SEC)

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Effective dates for new FASB guidance

FASB

Effective dates for new FASB guidance

IFRS and US GAAP Similarities and Differences

SEC comment letter trends series by sector

SEC

Podcast: Non-GAAP financial measures: 5 things you need to know

SEC comment letter trends by sector

Implementation of CAM reporting requirements

PCAOB

Video: Implementation of CAM reporting requirements

PCAOB staff issues guidance on auditor independence communications

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Acquisitions and strategic investments Compensation and benefits accounting Corporate turnarounds and impairments Derivatives and hedge accounting Fair value measurement Financial instruments IFRS in the US

Income tax and tax reform Insurance contracts Lease accounting Not-for-profit accounting Private company accounting Revenue recognition issues Year-end financial reporting

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Heather Horn

Heather Horn

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David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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Featured topics COVID-19 - Accounting and reporting resource center Acquisitions and strategic investments Compensation and benefits accounting Corporate turnarounds and impairments Derivatives and hedge accounting Fair value measurement Financial instruments IFRS in the US Income tax and tax reform Insurance contracts Lease accounting Not-for-profit accounting Private company accounting Revenue recognition issues Year-end financial reporting
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Standard setters AICPA CAQ COSO FASB GASB IASB PCAOB SEC
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