Financial Executives Research Foundation (FERF) has prepared the following 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),
· Government Accounting Standards Board (GASB),
· International Accounting Standards Board (IASB),
· Securities and Exchange Commission (SEC),
· Public Company Accounting Oversight Board (PCAOB), and
· Department of the Treasury (Treasury).
Actions for the period of December 1 to 31, 2014 are included.