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Meeting Highlights

November 2014 IPTF Joint Meeting Highlights

Tuesday, November 18, 2014

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The CAQ’s SEC Regulations Committee and 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: Venezuela currency issues; monitoring inflation in certain countries; definition of a foreign business; status update of the staff’s Disclosure Effectiveness Initiative; and staff observations regarding the use of International Financial Reporting Standards (IFRS) eXtensible Business Reporting Language (XBRL) Taxonomy by Foreign Private Issuers (FPIs).