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

SEC

SEC comment letter trends series by selected industry and accounting topics

PCAOB

In brief: PCAOB reproposes significant changes to the auditor’s report

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Business combinations Consolidation and equity method 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 Pension accounting Private company accounting Revenue recognition issues Stock compensation Year-end financial reporting

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Beth Paul
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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Featured topics Business combinations Consolidation and equity method 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 Pension accounting Private company accounting Revenue recognition issues Stock compensation Year-end financial reporting
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Standard setters AICPA CAQ COSO EITF FASB GASB IASB PCAOB SEC
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