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Meeting Highlights

May 2015 IPTF Joint Meeting Highlights

Tuesday, May 19, 2015

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The CAQ’s International Practices Task Force (IPTF) meets periodically with staff of the Securities and Exchange Commission (SEC) to discuss emerging technical accounting and reporting issues relating to SEC rules and regulations. These highlights summarize the issues discussed at this meeting: monitoring inflation in certain countries; incorporating by reference of a multijurisdictional disclosure system (MJDS) annual report into a Non-MJDS registration statement; Regulation S-X Rule 3-10 guarantor matters; Venezuela currency issues; and staff observations regarding the use of International Financial Reporting Standards (IFRS) eXtensible Business Reporting Language (XBRL) Taxonomy by Foreign Private Issuers (FPIs).