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Financial Reporting and Regulatory Update
註釋Financial Executives Research Foundation (FERF) has prepared this summary of proposed and final actions as well as other relevant information by the following U.S. and international standards-setting and regulatory bodies: Financial Accounting Standards Board (FASB), Financial Accounting Foundation (FAF), Emerging Issues Task Force (EITF), International Accounting Standards Board (IASB), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), Public Company Accounting Oversight Board (PCAOB), Department of the Treasury (Treasury), Internal Revenue Service (IRS), eXtensible Business Reporting Language (XBRL), and Committee of Sponsoring Organizations of the Treadway Commission (COSO). --