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SEC - FASB /
IASB
CAQ Letters- CAQ
White Papers
Speeches
Other
| CAQ Alert #2009-80 | SEC Issues Letter to Public Companies on MD&A Disclosure for Loan Loss Provisions and Allowances, August 26, 2009 |
| CAQ Alert #2009-42 | SEC Issues Staff Accounting Bulletin 111, April 30, 2009 |
| CAQ Alert #2009-16 | SEC Issues Interpretation Regarding Disclosure of Third Party Fair Value Experts in Registration Statements, February 13, 2009 |
| CAQ Alert #2009-13 | SEC Best Practices for Fair Value and Liquidity and Capital Resources Disclosures, February 6, 2009 |
| CAQ Alert #2009-08 | Frequent SEC Comment Letter Issues for Smaller Registrants, January 29, 2009 |
| CAQ Alert #2008-76 | Treasury Issues Information on the Capital Purchase Program Including SEC, FASB Letter on Warrant Accounting, November 4, 2008 |
| CAQ Alert #2008-66 | SEC Expresses Views Regarding Assessment of Declines in Fair Value for Perpetual Preferred Securities Under Existing OTTI Model, October 15, 2008 |
| CAQ Alert #2008-58 | SEC and FASB Issue Clarifications on Fair Value Accounting, October 1, 2008 |
| CAQ Alert #2008-54 | SEC Issues Clarification on Accounting Issues Relating to Bank Support for Money Market Mutual Funds, September 18, 2008 |
| CAQ Alert #2008-53 | SEC Issues Addendum to the SFAS 157 MD&A "Dear CFO" Letter Issued in March 2008, September 17, 2008 |
| CAQ Alert #2008-18 | SEC Issues "Dear CFO" Letter to Public Companies on MD&A Disclosure Regarding the Application of SFAS 157, March 31, 2008 |
| CAQ Alert #2008-02 | SEC Staff Issues Views Regarding Applicability of SFAS 140 Pursuant to American Securitization Forum’s Framework, January 9, 2008 |
| CAQ Alert #2009-97 | IASB and FASB Work to Achieve Convergence on Financial Instruments Accounting, November 19, 2009 |
| CAQ Alert #2009-84 | FASB Issues Guidance on Measuring Liabilities at Fair Value, September 16, 2009 |
| CAQ Alert #2009-81 | FASB Issues Exposure Draft to Improve Disclosures about Fair Value Measurements, September 9, 2009 |
| CAQ Alert #2009-70 | IASB Undertakes Project to Improve Financial Instrument Accounting, July 24, 2009. |
| CAQ Alert #2009-34 | FASB Issues Additional Guidance and Enhanced Disclosure Requirements on Fair Value and Other-Than-Temporary Impairments, April 13, 2009 |
| CAQ Alert #2009-29 | FASB Proposes FSPs to Improve Guidance on Fair Value Measurements and Impairments, March 20, 2009 |
| CAQ Alert #2009-23 | FASB Announces Projects to Improve Fair Value Measurements and Disclosure, February 27, 2009 |
| CAQ Alert #2009-12 | FASB Proposes Staff Position on Interim Disclosures for Fair Value of Financial Instruments, February 5, 2009 |
| CAQ Alert #2009-07 | FASB Issues FSP EITF 99-20-1, Amendments to the Impairment Guidance of EITF 99-20, January 23, 2009 |
| CAQ Alert #2009-06 | FASB Proposes SFAS 133 Implementation Issue C22, Scope Exceptions: Exception Related to Embedded Credit Derivatives, January 22, 2009 |
| CAQ Alert #2009-03 | FASB Proposes FSP to Improve Financial Reporting for Financial Instruments, January 12, 2009 |
| CAQ Alert #2008-89 | FASB Issues Proposed FSP 99-20-a, Amendments to the Impairment and Interest Income Measurement Guidance of EITF Issue 99-20, December 22, 2008 |
| CAQ Alert #2008-75 | IASB Issues Guidance on the Application of Fair Value in Inactive Markets, November 3, 2008 |
| CAQ Alert #2008-72 | IASB Activity Relative to Fair Value Accounting and Other, October 24, 2008 |
| CAQ Alert #2008-65 | FASB Issues Final Guidance on Measuring Fair Value of Financial Assets in Inactive Markets, October 14, 2008 |
| CAQ Alert #2008-61 | FASB Issues Fair Value Guidance to Be Used in a Market That’s Not Active for Public Comment, October 6, 2008 |
| CAQ Alert #2008-59 | FASB Votes to Issue Fair Value Guidance in a Market That’s Not Active, October 2, 2008 |
| CAQ Alert #2008-58 | SEC and FASB Issue Clarifications on Fair Value Accounting, October 1, 2008 |
| CAQ Alert #2008-27 | FASB Announces Webcast on the Current Crisis in the Credit Markets - The Causes, Reporting Issues, and Responses, May 23, 2008 |
We Need a Bailout Exit Strategy
Chairman Cox, December 11, 2008
AICPA National Conference on Current SEC and PCAOB Developments
- Remarks by SEC Chairman Cox, December 8, 2008
- Remarks by SEC Chief Accountant Hewitt, December 8, 2008
- Remarks by SEC Deputy Chief Accountant Kroeker, December 8, 2008
- Remarks by FASB Chairman Herz, December 8, 2008
Statement at Open Meeting on Credit Rating Agency Reforms
Chairman Cox, December 3, 2008
The Future of International Standards and Cooperation In Light of the Credit Crisis
Chairman Cox, November 18, 2008
Executive Compensation Disclosure: Observations on Year Two and a Look Forward to the Changing Landscape for 2009
Director White, Division of Corporation Finance, October 21, 2008
Swapping Secrecy for Transparency
Chairman Cox, October 18, 2008
A Brave New World For Financial Regulation
Chairman Cox, June 19, 2008
Improving Financial Markets
Commissioner Atkins, April 17, 2008
| CAQ Alert #2009-73 | The Financial Crisis Advisory Group Issues Report, August 3, 2009 |
| CAQ Alert #2009-51 | FCAG to Discuss Oversight Over Accounting Standard-Setters on May 22, 2009 |
| CAQ Alert #2009-36 | FCAG Issues Agenda for 4th Meeting on April 20, 2009, April 17, 2009 |
| CAQ Alert #2009-28 | CAQ’s Cindy Fornelli Testifies in Support of Mark-to-Market Accounting March 18, 2009 |
| CAQ Alert #2009-27 | FCAG Seeks Feedback from Constituents by April 2, 2009, March 11, 2009 |
| CAQ Alert #2009-24 | FCAG Issues Agenda for Third Meeting on March 5, 2009, March 2, 2009 |
| CAQ Alert #2009-15 | FCAG Holds 1st Meeting, Announces 2nd Meeting and Schedules Future Meetings, February 11, 2009 |
| CAQ Alert #2009-02 | FASB and IASB Announce Membership of Financial Crisis Advisory Group January 12, 2009 |
| CAQ Alert #2009-01 | SEC Report of Congressionally-Mandated Study Says “Improve, Do Not Suspend” Fair Value Accounting Standards, January 8, 2009 |
| CAQ Alert #2008-88 | CAQ Highlights of the 2nd SEC Roundtable on Mark-to-Market Accounting, December 19, 2008 |
| CAQ Alert #2008-83 | SEC Enters into MOU with Other Agencies Regarding Central Counterparties for Credit Default Swaps, December 2, 2008 |
| CAQ Alert #2008-79 | CAQ Issues Comment Letter to SEC on Mark-to-Market Accounting Study, November 17, 2008 |
| CAQ Alert #2008-78 | CAQ Highlights of the 1st of 2 SEC Roundtables on Fair Value and FAF Letter to SEC, November 14, 2008 |
| CAQ Alert #2008-63 | SEC Commences Work on a Study of Fair Value Mandated by Congress, October 8, 2008 |
| CAQ Alert #2008-62 | IASB Responds to Credit Crisis and FAF Responds to Suggestions that Congress Suspend Fair Value Accounting, October 6, 2008 |
