SEC, Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers: Exploring a Possible Method of Incorporation (May 2011) resource White Papers OCEG Reviewed
A Staff Paper from the Office of the Chief Accountant at the SEC (May 26, 2011).
AICPA, Recently Issued Technical Questions and Answers resource Organizations & Associations OCEG Reviewed
The questions and answers in this section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA.
PCAOB Drafts Bill to Make Disciplinary Proceedings Public (September 2010) resource Articles OCEG Reviewed
Introduction: The Public Company Accounting Oversight Board has written to Congress with a draft bill that would amend the Sarbanes-Oxley Act to allow it to make its disciplinary hearings of accounting firms and auditors public.
CICA's IFRS Transition Resources resource Organizations & Associations
About CICA: The Canadian Institute of Chartered Accountants (CICA) conducts research into current business issues and supports the setting of accounting, auditing and assurance standards for business, not-for-profit organizations and government.
SEC, Spotlight On: Fair Value Accounting Standards resource Agency Web Sites OCEG Reviewed
SEC, Proposed Rule - Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers (2008) resource National Regulations OCEG Reviewed
FASB and IASB Issue Discussion Paper on Financial Statement Presentation (2008) resource Articles OCEG Reviewed
FASB Summary of Statement No. 157, Fair Value Measurements resource Agency Guidances OCEG Reviewed
Can Companies Excel at Fair Value? (2008) resource Articles OCEG Reviewed
China's New Accounting Standards: A comparison with current PRC GAAP and IFRS (Deloitte, 2006) resource White Papers OCEG Reviewed
The development of new Chinese accounting standards is an important step for the development of the Chinese economy and its place in the world’s increasingly integrated capital markets.