Committee on Corporate Reporting (CCR) staff liaison: Christine DiFabio.
Author | Christine, DiFabio |
Position | FEI TECHNICAL COMMITTEES - Brief article |
The following subcommittee meetings occurred in February:
* SEC, Feb. 20: The meeting included SEC staff from the Office of the Chief Accountant, Division of Corporation Finance and the Division of Enforcement. Proposed Section 404 guidance dominated most of the discussion. Additional discussion topics included materiality, XBRL, complexity in financial reporting, corporate finance and enforcement reviews and FAS 133-related items.
* FASB, Feb. 26: meeting included board members George Batavick, Leslie Seidman and Ed Trott. The committee discussed the following issues: the conceptual framework project, FIN 48 implementation, FAS 133-related items, lease accounting, business combinations and Financial Instruments: Liabilities and Equity.
* PCAOB, Feb. 26: The meeting comprised staff from the Standard-Setting and Inspections groups, including PCAOB Chief Auditor Tom Ray. The committee focused the discussion on the PCAOB's proposed auditing standard on internal controls ("AS5").
CCR filed the following comment letters on Feb. 26:
* To the SEC, in response to the SEC's proposed rule for Management Guidance related to implementing the requirements of Section 404 on internal controls.
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