Accounting and auditing standards: pending proposals and emerging issues : hearing before the Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Eleventh Congress, second session, May 21, 2010
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Goelzer Daniel L Acting Chairman U S Public Company Accounting Over
Kanjorski Hon Paul E
Goelzer Daniel L
2010 milestone targets accounting and auditing accounting ﬁrms Accounting Oversight Board Accounting Standards Update Acting Chairman Daniel amendment assessment auditing standards balance sheet bank regulators beneﬁts broker-dealers capital markets Chairman KANJORSKI challenges Codiﬁcation Commission Committee Community banks Company Accounting Oversight conﬁdence consolidation determine entities exposure draft F ASB Fair Value Measurements FASB FASB’s ﬁnal ﬁnancial assets ﬁnancial crisis ﬁnancial institutions Financial Instruments ﬁnancial reporting ﬁnancial reporting system ﬁnancial statements ﬁrst Garrett Goelzer May 21 Government Sponsored Enterprises guidance HERZ IASB IASB and FASB IFRS improve investors issuers KROEKER Lehman Lehman Brothers Ofﬁce ombudsman PCAOB PCAOB Acting Chairman proposed standard Public Company Accounting quarter 2010 milestone Quarter Quarter Quarter re-propose reﬂect regulatory Repo repurchase agreements risk Sarbanes-Oxley Act securities securitizations signiﬁcant speciﬁc Spencer Bachus staff standard-setting Statement of PCAOB Subcommittee Thank transactions transparency U.S. GAAP variable interest entities XBRL