SEC UPDATE - SEC Staff Issues Guidance on the Implementation of Internal Control Reporting Requirements - The SEC staff provides clarifications for year two of SOA reporting on internal controls.

Classification, cost basis, write-downs and disclosures

Fitzsimons, Adrian P., (2008)

Revised exposure draft adjusts EPS to match international accounting

Fitzsimons, Adrian P., (2009)

Seven accounting standards updates address topics including loan receivables, revenue recognition, derivatives and hedging

Elifoglu, I. Hilmi, (2010)