International Accounting Standards Board (IASB)

1.  Speech by Hans Hoogervorst at the 6 December 2011 American Institute of Certified Public Accountants (AICPA) National Conference on current U.S. Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) developments is now available.

2.  The 2011-2013 cycle and the list of issues to be included in Improvements to IFRSs have been updated.

3.  Webcast registration and agenda papers for the 13-15 December 2011 IASB / FASB meeting are now available.

4.  Two question and answer documents (Q&As) on the IFRS for SMEs published by the SME Implementation Group (SMEIG) are now available.

5.  Registration for webcasts introducing IASB and FASB’s joint revenue recognition proposals is now available.

6.  Current status on Insurance Contracts has been updated. 

International Integrated Reporting Council (IIRC)

1.  The International Integrated Reporting Committee has become the International Integrated Reporting Council (IIRC).

Financial Accounting Standards Board (FASB)

1.  Speech by the FASB Chairman Leslie F. Seidman at  the AICPA National Conference on current SEC and PCAOB developments is now available.

2.  Registration for the 8 December 2011 webcast IN FOCUS: Understanding the Exposure Draft Revenue from Contracts with Customers is now available.

3.  Registration for the 20 December 2011 webcast IN FOCUS: FASB Update for Non-public Entities is now available.

4.  FASB and IASB revised proposal on Revenue from Contracts with Customers is now available.

Government Accounting Standards Board (GASB)

1.  The GASB has issued Preliminary Views Economic Condition Reporting: Financial Projections for comment by 16 March 2012.

Public Company Accounting Oversight Board (PCAOB)

1. The PCAOB's 2011-2015 strategic plan is now available.

Accounting Standards Board (AcSB)

1.  The AcSB's responses to the IASB’s Request for Views are now available.

2.  The AcSB User Advisory Council's comment letter to the IASB Request for Views Agenda Consultation 2011 is now available.

European Financial Reporting Advisory Group (EFRAG)

1.  EFRAG has issued a feedback statement on the IASB Agenda Consultation 2011 reflecting input received in Copenhagen on 31 October 2011.

2.  EFRAG has issued a feedback statement on the IASB Agenda Consultation 2011 reflecting input received in Amsterdam on 2 November 2011.

3.  EFRAG has issued a feedback statement on the IASB Agenda Consultation 2011 reflecting input received in Brussels on 25 November 2011.

4.  EFRAG's final comment letter on the IASB Agenda Consultation 2011 is now available.

5.  Summary of the 24 November 2011 EFRAG Supervisory Board meeting is now available. 

6.  Agendas for the 7-9 December 2011 EFRAG Consultative Forum of National Standard Setters (EFRAG CFSS) and Technical Expert Group (EFRAG TEG) meetings are now available.

7.  EFRAG has issued a draft comment letter in response to the fourth batch of draft Q&As related to the IFRS for SMEs for comments by 18 January 2012.

European Securities and Markets Authority (ESMA)

1.  The ESMA hosted the 1-2 December 2011 meeting of accounting enforcers from around 30 countries to discuss IFRS, enforcement systems and enforcement decisions (Press Release).

Accounting Standards Committee of Germany (GASC)

1.  The German Accounting Standards Board (GASB) has issued a comment letter to the IASB Request for Views Agenda Consultation 2011.

Accounting Standards Authority (ANC)

1.  ANC has issued a comment letter to the IASB consultation on its future agenda.

2.  Programme for the 2nd Symposium on Accounting Research is now available.

External Reporting Board (XRB)

1.  The Communiqué for the 2 December 2011 XRB meeting is now available.

Accounting Standards Board of Japan (ASBJ)

1.  The ASBJ has issued a comment letter to the IASB Request for Views Agenda Consultation 2011.