International Financial Reporting Standards

News & Analysis as of

Cayman Islands signs FATCA Agreement with USA

Cayman Islands signed a "Model 1" intergovernmental agreement on FATCA ("IGA"). The United States considers this IGA already to be in effect, despite the need for implementing measures in the Cayman Islands. This IGA is the...more

Proposed FASB Rule Accelerating Recognition of Credit Loss

The Financial Accounting Standards Board (FASB) recently released an exposure draft (“Exposure Draft”) that proposes a new approach to accelerate the recognition of credit losses (“Proposed Rule”). The FASB perceives delayed...more

COSO Seeks Public Comment on Its Proposed Internal Control over External Financial Reporting

On September 18, 2012, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released an exposure draft of its Internal Control over External Financial Reporting: Compendium of Approaches and Examples...more

SEC Issues Final Staff Report on Work Plan Relating to Global Accounting Standards

On July 13, 2012, the Office of the Chief Accountant of the Securities and Exchange Commission (SEC) published a final staff report evaluating the implications of incorporating the International Financial Reporting Standards...more

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