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- Accounting and Financial Reporting Newsletter
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Summary
Accounting and Financial Reporting, a monthly newsletter, will keep you abreast of key issues and potential changes with respect to lease accounting, differential accounting and convergence issues, among many other topics. It includes commentary, news briefs, a forward calendar, regulatory changes, and practical tips for financial professionals. It includes the best of AFP's global content on financial reporting issues.
The newsletter's PDF format allows for rich presentation of graphs and documents, as well as hyperlinks to online content such as white papers and comment letters to regulators.
Sample headlines:
- AFP Call on FASB to Revise FAS 95 on Cash Equivalents
- Get Ready for Pension Phase I Accounting Changes
- FASB and IASB to Change Rules on Lease Accounting
- IASB Freeze on New Accounting Standards Until 2009
- SEC Issues New Rules on Compensation Disclosure
- SEC Issues Concept Release to Change SOX 404
Who should read Accounting and Financial Reporting Newsletter?
- Financial executives, including:
- Chief Financial Officers
- Treasurers
- Controllers
- VPs of Finance
- Assistant Treasurers
EXCERPT
"Commentary: We will never arrive at a single set of accounting standards if every country thinks that they have the right to be an exception to the rule. The European Commission (EC) seems not to want one single set of accounting standards unless it is its accounting standards. While the EC states support International Financial Reporting Standards (IFRS), they "reserve their sovereign right to examine the suitability of any new standard before proceeding with its adoption." The European Union (EU) has already "carved-out" a section of IAS 39 for EU companies and in the EC's view their IFRS as adopted (or modified ) by the EU meets the criteria for financial statement filing in the United States without requiring any reconciliation. The EC also seems to have an issue with the requirement that the reconciliation concept proposed by the Securities and Exchange Commission allows only the English version of the IFRS as the legitimate version. "
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