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) Emerging Issues Task Force (EITF) 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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FASB

Effective dates for new FASB guidance

IFRS and US GAAP Similarities and Differences

SEC comment letter trends series by sector

SEC

Podcast: 5 things you need to know about the 2019 SEC agenda

SEC comment letter trends by sector

PCAOB finalizes standards on auditing estimates and using specialists

PCAOB

PCAOB finalizes standards on auditing estimates and using specialists

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US Strategic Thought Leader, National Professional Services Group, PwC US

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David Schmid

IFRS & US Standard Setting Leader, National Professional Services Group, PwC US

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