Reaffirms the Boards' shared objective of developing high quality, common ... IASB may redeliberate FAS 157 only in difficult areas. May limit objectives to: ...
Development of a draft interpretation. Comment period and redeliberation. Agenda setting ... Open for comment for 30 days. Final decisions and reasons published ...
There is a current focus on credit default swaps given turmoil in credit markets ... Derivatives such as credit default swaps, credit spread options included ...
TOPICS FOR CFO S Current Tax Topics Roger Poulin, Principal Proposed FASB Lease Accounting Changes Nick Ireland, Senior Manager Recap on New Allowance Disclosures
to the FASB ... A majority of FASB staff and Board resources are involved with joint, modified ... Even where the FASB or the IASB works on standalone projects ...
Footnote indicating how changes in balance sheet items affect items reported in ... Focusing on changes in the environment since the original frameworks were issued ...
The views expressed in this presentation are those of the presenter, not ... From Australia, France, Germany, Italy, Japan, New Zealand, South Africa, UK, and US ...
Moving toward everything eventually being 'initially' ... Inactive market and disorderly transactions discussed later. Fair Value Framework - Measurement ...
Vesting date = time when the employee has satisfied conditions and can exercise ... Excess tax benefits of option exercise are displayed in owners equity and their ...