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: Committee on Corporate Reporting (CCR)
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11-09-21 :
CCR Responds to the FASB on ASU 2011-05 Comprehensive Income
The Committee on Corporate Reporting of Financial Executives International is writing to share its insights into certain interpretive and implementation issues that have arisen with respect to ASU 2011-05, Comprehensive Income. As this ASU is effective in the first quarter of 2012 for calendar year reporting companies, we believe that these matters should be addressed as soon as possible.
11-08-03 :
SEC’s Work Plan for the Consideration of Incorporating International Financial Reporting Standards
SEC’s 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 (the "Work Plan").
11-06-15 :
FEI Letter To FASB, IASB Asks For Reexposure Of Revenue Recognition ED
On June 10, 2011 FEI's Committee on Corporate Reporting filed a comment letter with the FASB and IASB asking for formal reexposure of the board's Exposure Draft on Revenue Recognition, to provide an opportunity for public comment on the ED, which the FEI committee notes has gone through substantive changes following the board's review of public comments on the original Exposure Draft.
11-04-29 :
Offsetting Financial Assets and Financial Liabilities
CCR shares its views with the FASB and IASB on Offsetting Financial Assets and Financial Liabilities.
11-04-26 :
CCR Comment Letter To FASB And IASB On Hedge Accounting
CCR Supports Efforts to Improve and Simplify the Hedge Accounting Model
11-04-19 :
FEI Files Comment Letter With Chairs of FASB and IASB In Response To MoU Projects
11-04-05 :
Derivative Instruments and Hedging Activities - Impairment (the Supplement)
Supplementary Document, Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities - Impairment (the Supplement).
11-02-09 :
IFRS Strategy Review
Marie Hollein, President and CEO of Financial Executives International (FEI) provides FEI's comments in response to the IFRS Strategy Review consultation document.
11-01-31 :
SEC’s detailed XBRL tagging requirement
The Committee on Corporate Reporting (“CCR”) of Financial Executives International (“FEI”) appreciates the opportunity to share views on our members’ experiences with preparing quarterly filings under the SEC’s detailed XBRL tagging requirement.
11-01-31 :
Effective Dates and Transition Methods
The Committee on Corporate Reporting (“CCR”) of Financial Executives International (“FEI”) appreciates the opportunity to provide its views on the FASB Discussion Paper, Effective Dates and Transition Methods.
10-12-15 :
FEI Sends Comment Letters On FASB, IASB Leasing Proposals, Including Joint Letter
A letter signed by FEI President and CEO Marie Hollein sent to the FASB and IASB on Dec. 15, 2010 regarding the boards' joint leasing proposal was joined onto by five other professional associations: the Equipment Leasing & Finance Assoiation, the Finance & Leasing Association, the Japan Leasing Association, and the U.S. Chamber of Commerce.
10-12-15 :
FEI Express Private Company Edition #86
10-12-14 :
CCR filed its Lease comment letter with the FASB and IASB
On December 14, CCR filed its Lease comment letter with the FASB and IASB. CCR continues to support the convergence of U.S. GAAP and IFRS and the project’s overall goal of improving the accounting for leases. A lease provides a lessee use of an asset and contains an obligation to pay rent. As a result, the proposed right-of-use accounting model that leads to the recognition by the lessee of the
10-11-17 :
FEI's 29th Annual Current Issues In Financial Reporting, 5th Annual Hall Of Fame
10-10-27 :
IASB's Exposure Draft “Removal of Fixed Dates for First-time Adopters -proposed amendments to IFRS 1
10-10-21 :
CCR Views on Proposed Accounting Standards Update, Revenue from Contracts with Customers
CCR Views on Proposed Accounting Standards Update, Revenue from Contracts with Customers
10-10-18 :
CCR comments on the SEC IFRS Work Plan Investor Education
We support the SEC’s efforts on its continued work in analyzing the benefits and costs associated with the use of IFRS by U.S. issuers. CCR continues to believe there are benefits to be derived from the development and use of a single set of globally accepted accounting standards.
10-10-18 :
SEC IFRS Work Plan Incorporation Implication
We support the SEC’s efforts on its continued work in analyzing the benefits and costs associated with the use of IFRS by U.S. issuers. CCR continues to believe there are benefits to be derived from the development and use of a single set of globally accepted accounting standards.
10-10-08 :
IFRIC Tentative Agenda Decision on IFRS 2 Share-based Payment
IFRIC Tentative Agenda Decision on IFRS 2 Share-based Payment – Share-Based payment awards settled net of tax withholding
10-09-29 :
Comprehensive Income
Comprehensive Income – File Reference 1790-100 ED – Presentation of Items of Other Comprehensive Income – Reference ED/2010/5.
10-09-20 :
COT Joins FEI Committees on Letter to FASB Regarding Loss Contingencies Proposal
10-09-20 :
FEI Committees share views on the FASB's proposed Accounting Standards Update Contingencies
The Committees on Corporate Reporting, Government Business, and Taxation ("The Committees") of Financial Executives International ("FEI") appreciate the opportunity to share their views on the FASB‟s proposed Accounting Standards Update Contingencies (Topic 450), Disclosure of Certain Loss Contingencies, (the "ED") dated July 20, 2010.
10-09-13 :
CCR comments on Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS
10-09-03 :
CBF and CCR Comment on IAS 19 Exposure Draft
10-09-03 :
IAS 19 Employee Benefits
10-09-02 :
FEI Comments On FASB's Fair Value Proposal
10-09-01 :
Financial Instruments ED Comment Letter
The Committee on Corporate Reporting (“CCR”) and Committee on Corporate Treasury (“CCT”) of Financial Executives International (“FEI”), appreciate the opportunity to provide their views on the Proposed Accounting Standards Update, Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities (the “Proposed ASU”).
10-09-01 :
CCR and CCT Jointly Send Letter on Financial Instruments and Hedging to FASB
10-08-25 :
FASB, IASB News Roundup - July 1, 2010 - August 25, 2010
This summary of recent highlights at FASB and the IASB is offered as a benefit of membership to FEI members only.
10-08-04 :
SEC, PCAOB News Roundup: July 1, 2010 - August 4, 2010
This summary of recent developments at the SEC and PCAOB is provided as a benefit of membership for FEI members only.
10-07-02 :
CCR’s letter to the SEC addressing concerns with time needed for detailed footnote tagging required.
CCR’s letter to the SEC addressing concerns with time needed for detailed footnote tagging required starting in Q2.
10-07-02 :
CCR's comment letter in response to IASB ED on Financial Instruments: Amortised Costs and Impairment
CCR's comment letter in response to IASB ED on Financial Instruments: Amortised Costs and Impairment
10-04-30 :
CCR Comments on Measurement of Liabilities in IAS 37
The Committee on Corporate Reporting of Financial Executives International appreciates the opportunity to share its views on the International Accounting Standards Board‘s Exposure Draft: Measurement of Liabilities in IAS 37.
10-04-30 :
Project to amend IAS 37
BUSINESSEUROPE, Nippon Keidanren and the US Committee on Corporate
Reporting of Financial Executives International comment on the project to amend IAS 37 started as part of a larger convergence project.
10-04-22 :
National Committees
10-03-19 :
Suggested Improvements to IFRS 2 – Employer Withholdings to Settle Employee Tax Liabilities
10-03-19 :
CCR Comments on IFRS 1 First-Time Adoption
CCR Comments on IFRS 1 First-Time Adoption
10-02-18 :
FEI Provides Recommendations To FASB, IASB On Convergence Standards
FEI's Committee on Corporate Reporting (CCR) filed letters recently with FASB and the IASB providing recommendations on the convergence standards.
10-01-30 :
FEI Files Amicus Brief With Supreme Court On Textron Case
On Jan. 27, 2010 FEI filed an amicus curiae "friend of the court" brief with the Supreme Court of the United States in support of a petition for review fo the U.S. vs. Textron case.
10-01-18 :
S 1700 Energy Security Through Transparency Act
Today FEI sent a letter to Senate leadership to address concerns with the proposed legislation "Energy Security Through Transparency Act of 2009" - S. 1700.
09-11-11 :
FEI Private Co. Committee and FEI CCR Write Congress In Support Of Independent Standard-Setting
09-11-05 :
FEI Committee On Corporate Reporting Writes Congress On Standard-Setting
09-10-01 :
Discount Rate for Employee Benefits Comment Letter
09-09-30 :
CBF and CCR Comment to IASB on Proposed Fix to Discount Rate
09-09-23 :
FEI Comments On IASB Proposal On Fair Value Measurement
09-07-17 :
Leases Comment Letter from CCR and CPC Committees
CCR and CPC comments to FASB and IASB on Preliminary Views on Leases
09-07-17 :
FEI Files Response On FASB-IASB Discussion Paper On Leasing
On July 17, 2009 FEI's Committee on Corporate Reporting and Committee on Private Companies, Standards Subcommittee filed a joint comment letter on the FASB-IASB Discussion Paper entitled Leasing: Preliminary Views.
09-06-19 :
FEI Sends Comments To FASB On Revenue Recognition
09-04-20 :
FEI Comments On SEC's Proposed IFRS Roadmap
On April 20, 2009 FEI's Commmittee on Corporate Reporting filed a comment letter on the SEC's proposed IFRS Roadmap.
09-04-20 :
BusinessEurope, Nippon Keidandren, FEI Comment To IASB On Employee Benefits
09-04-14 :
FEI CCR, CPC Respond To FASB-IASB On Financial Statement Presentation
On April 14, 2009 FEI's Committee on Corporate Reporting (CCR) filed a comment letter on the FASB-IASB Discussion Paper on Financial Statement Presentation.
08-11-14 :
FEI Committee on Corporate Reporting Comments on Proposed Amendments to FAS 140 and FIN 46(R)
08-10-06 :
FEI's CCR committee and IMA's FRC Committee express concerns related to the adoption of FAS 141R
The Committee on Corporate Reporting (“CCR”) of Financial Executives International (“FEI”) and the Financial Reporting Committee (the “FRC”) of the Institute of Management Accountants (“IMA”) would like to make the Board aware of certain implementation issues we are encountering related to the adoption of FASB Statement No. 141(R), Business Combinations (“SFAS 141(R)”), and FASB Statement No. 160,
08-10-01 :
CCR and CBF Share Preliminary Views on Amendments to IAS 19 Employee Benefits (the "Discussion Paper
The Committees on Corporate Reporting (“CCR”) and Benefits Finance (“CBF”) of Financial Executives International (“FEI”) appreciate the opportunity to share their views on the International Accounting Standards Board’s (the “IASB”) Discussion Paper: Preliminary Views on Amendments to IAS 19 Employee Benefits (the “Discussion Paper”).
08-08-29 :
DOJ Revises Charging Guidelines on Privilege; Some Say Legislation Still Necessary
On Aug. 28, 2008, the Department of Justice revised its charging guidelines - formally known as the Principles of Federal Prosecution of Business Organizations. Some are still calling for legislative action, to protect attorney-client privilege.
08-08-22 :
FEIs CCR Committee expresses concerns with the proposed FASB amendmen to FAS 133 Hedge Accounting.
FEIs Committee on Corporate Reporting expresses significant concerns with the proposed FASB amendments to FAS 133 on Hedge Accounting.
08-08-08 :
FEI Technical committees (CCR, CGB, CPC) express concern with FASB’s Exposure Draft to amend FAS 5
FEI Technical committees (CCR, CGB, CPC) express concern with the FASB’s Exposure Draft to amend FAS 5 regarding disclosures of contingencies.
08-08-04 :
FEI's CCR and CFIT Committees Provide Views on SEC's XBRL Letter
08-05-06 :
FEI Responds To FASB Proposal On Pension, Post-Retirement Benefit Disclosures
08-04-21 :
FEI Files Amicus Brief In Textron Case About Attorney-Client, Tax Practioner-Client Privilege
08-04-17 :
Unsolicited letter on FAS 5 Contingencies to the FASB from CCR
The Committee on Corporate Reporting (“CCR”) of Financial Executives International (“FEI”) wishes to share its views on one particular matter concerning the Financial Accounting Standards Board’s (“FASB” or “Board”) reconsideration of FASB Statement No. 5 – Accounting for Contingencies (“FAS 5”). Specifically CCR is concerned with the implications this project will have on the accounting and discl
08-02-25 :
CCR responds to the IASB’s ED on consolidated and non-consolidated financial statement
The Committee on Corporate Reporting (“CCR”) of Financial Executives International (“FEI”) wishes to share its views on the International Accounting Standards Board (the “IASB”) Exposure Draft of Proposed Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an Investment in a Subsidiary, Jointly Con
08-02-21 :
Proposed FASB Staff Positions 157-c
08-02-13 :
FEI Response On Reducing FASB Board Size: ‘Respectfully Disagree’
08-02-13 :
CCR comment letter to the FAF
08-01-23 :
CCR Responds regarding proposed FSP FAS 142-f
08-01-11 :
SEC Sets Sights On Reducing Complexity, CIFR Proposals Move Ahead
On Jan. 11, 2008, the SEC Advisory Committee on Improvements to Financial Reporting (CIFR) unanimously adopted all proposals contained in CIFR’s Draft Decision Memo (DDM), with the exception of a proposal to make XBRL mandatory, on which there was one dissenting vote.
08-01-08 :
SEC Won't Object To Treatment Of Certain Mortgage Modifications; Disclosures Required
On Jan. 8, 2008, U.S. SEC Chief Accountant Conrad Hewitt, sent a letter to Sam Ranzilla, chairman of the AICPA's Professional Practice Committee, and Arnold C. Hanish, chairman of Financial Executives International’s (FEI’s) Committee on Corporate Reporting providing the views of the SEC staff on certain accounting and disclosure issues relating to mortgage modifications and related activity.
08-01-08 :
CCR supports the two proposed FSPs related to FAS 157 (FSP FAS 157-a and FSP FAS 157-b)
CCR supports the two proposed FSPs related to FAS 157 (FSP FAS 157-a and FSP FAS 157-b)
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