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	<title>AFP Blogs &#187; Financial Accounting and Reporting</title>
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	<link>http://blogs.afponline.org</link>
	<description>AFP General, Corp Finance, Payments &#38; Annual Conference Blogs</description>
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		<title>This Week in Accounting and Financial Reporting 2/14/2011</title>
		<link>http://blogs.afponline.org/blog/2011/02/this-week-in-accounting-and-financial-reporting-2142011/</link>
		<comments>http://blogs.afponline.org/blog/2011/02/this-week-in-accounting-and-financial-reporting-2142011/#comments</comments>
		<pubDate>Tue, 15 Feb 2011 21:31:53 +0000</pubDate>
		<dc:creator>Salome Tinker</dc:creator>
				<category><![CDATA[AFP General]]></category>
		<category><![CDATA[Accounting & Financial Reporting]]></category>
		<category><![CDATA[Financial Accounting and Reporting]]></category>
		<category><![CDATA[Regulations & Compliance]]></category>
		<category><![CDATA[convergence]]></category>
		<category><![CDATA[dodd frank bill]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[Federal Reserve]]></category>
		<category><![CDATA[hedge accounting]]></category>
		<category><![CDATA[IASB]]></category>
		<category><![CDATA[Leases]]></category>
		<category><![CDATA[revenue recognition]]></category>
		<category><![CDATA[SEC]]></category>
		<category><![CDATA[Securities and Exchange Commission]]></category>

		<guid isPermaLink="false">http://blogs.afponline.org/?p=1814</guid>
		<description><![CDATA[FASB
Hedge Accounting
This week the FASB issued a Discussion Paper to solicit input on how to improve, simplify, and converge the financial reporting requirements for hedging activities.  As you may recall, back in December we issued a comment letter to the FASB on their proposed hedge accounting requirements.   We are in the process of issuing a [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>This Week in Accounting and Financial Reporting (2/4/2011)</title>
		<link>http://blogs.afponline.org/blog/2011/02/this-week-in-accounting-and-financial-reporting-242011/</link>
		<comments>http://blogs.afponline.org/blog/2011/02/this-week-in-accounting-and-financial-reporting-242011/#comments</comments>
		<pubDate>Fri, 04 Feb 2011 22:18:40 +0000</pubDate>
		<dc:creator>Salome Tinker</dc:creator>
				<category><![CDATA[AFP General]]></category>
		<category><![CDATA[Accounting & Financial Reporting]]></category>
		<category><![CDATA[Financial Accounting and Reporting]]></category>
		<category><![CDATA[Regulations & Compliance]]></category>
		<category><![CDATA[dodd frank bill]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[financial instruments]]></category>
		<category><![CDATA[IASB]]></category>
		<category><![CDATA[impairment]]></category>
		<category><![CDATA[Leases]]></category>
		<category><![CDATA[SEC]]></category>
		<category><![CDATA[Securities and Exchange Commission]]></category>

		<guid isPermaLink="false">http://blogs.afponline.org/?p=1807</guid>
		<description><![CDATA[AFP
Our organization has been very vocal in stating our views on the proposed lease accounting changes.  In December we issued a comment letter to the FASB/IASB citing our concerns.   Subsequently, I attended one of the leasing roundtables held at the FASB headquarters in Norwalk where the FASB and IASB members listened to constituents discuss the [...]]]></description>
		<wfw:commentRss>http://blogs.afponline.org/blog/2011/02/this-week-in-accounting-and-financial-reporting-242011/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>This Week in Accounting and Financial Reporting 1/28/11</title>
		<link>http://blogs.afponline.org/blog/2011/01/this-week-in-accounting-and-financial-reporting-12811/</link>
		<comments>http://blogs.afponline.org/blog/2011/01/this-week-in-accounting-and-financial-reporting-12811/#comments</comments>
		<pubDate>Fri, 28 Jan 2011 21:48:22 +0000</pubDate>
		<dc:creator>Salome Tinker</dc:creator>
				<category><![CDATA[AFP General]]></category>
		<category><![CDATA[Accounting & Financial Reporting]]></category>
		<category><![CDATA[Corporate Finance]]></category>
		<category><![CDATA[Financial Accounting and Reporting]]></category>
		<category><![CDATA[broker dealers]]></category>
		<category><![CDATA[compensation]]></category>
		<category><![CDATA[fair value measurement]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[financial regulatory reform]]></category>
		<category><![CDATA[GASB]]></category>
		<category><![CDATA[hedge accounting]]></category>
		<category><![CDATA[IASB]]></category>
		<category><![CDATA[impairment]]></category>
		<category><![CDATA[Leases]]></category>
		<category><![CDATA[revenue recognition]]></category>
		<category><![CDATA[SEC]]></category>

		<guid isPermaLink="false">http://blogs.afponline.org/?p=1797</guid>
		<description><![CDATA[Private Company Accounting Standards
 The Blue Ribbon Panel wrapped up its analysis of whether there should be concessions made to current Generally Accepted Accounting Principles (GAAP) for nonpublic companies.  The Panel recommended that the Financial Accounting Foundation (FAF) trustees, who also oversee the Financial Accounting Standards Board (FASB), to create a separate private company standard setting [...]]]></description>
		<wfw:commentRss>http://blogs.afponline.org/blog/2011/01/this-week-in-accounting-and-financial-reporting-12811/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<item>
		<title>This Week in Accounting 1/21/11</title>
		<link>http://blogs.afponline.org/blog/2011/01/this-week-in-accounting-12111/</link>
		<comments>http://blogs.afponline.org/blog/2011/01/this-week-in-accounting-12111/#comments</comments>
		<pubDate>Fri, 21 Jan 2011 21:44:48 +0000</pubDate>
		<dc:creator>Salome Tinker</dc:creator>
				<category><![CDATA[AFP General]]></category>
		<category><![CDATA[Accounting & Financial Reporting]]></category>
		<category><![CDATA[Corporate Finance]]></category>
		<category><![CDATA[Financial Accounting and Reporting]]></category>
		<category><![CDATA[Regulations & Compliance]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[IASB]]></category>
		<category><![CDATA[PCAOB]]></category>
		<category><![CDATA[SEC]]></category>
		<category><![CDATA[taxes]]></category>

		<guid isPermaLink="false">http://blogs.afponline.org/?p=1791</guid>
		<description><![CDATA[FASB
 On Tuesday, January 25, 2011, at 1:00 p.m. EST, the FASB will host a one-hour webcast, 2011 Chairman’s Outlook on the FASB, with FASB Chairman Leslie F. Seidman who will discuss the Board’s priorities for 2011, including updates on top projects and progress on its joint agenda with the International Accounting Standards Board.  The webcast [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Accounting Update</title>
		<link>http://blogs.afponline.org/blog/2011/01/accounting-update/</link>
		<comments>http://blogs.afponline.org/blog/2011/01/accounting-update/#comments</comments>
		<pubDate>Fri, 14 Jan 2011 21:37:34 +0000</pubDate>
		<dc:creator>Salome Tinker</dc:creator>
				<category><![CDATA[AFP General]]></category>
		<category><![CDATA[Accounting & Financial Reporting]]></category>
		<category><![CDATA[Financial Accounting and Reporting]]></category>
		<category><![CDATA[Regulations & Compliance]]></category>
		<category><![CDATA[accounting]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[Federal Deposit Insurance Corp]]></category>
		<category><![CDATA[Federal Reserve]]></category>
		<category><![CDATA[financial regulatory reform]]></category>
		<category><![CDATA[IASB]]></category>
		<category><![CDATA[impairment]]></category>
		<category><![CDATA[Leases]]></category>
		<category><![CDATA[Payments]]></category>
		<category><![CDATA[SEC]]></category>

		<guid isPermaLink="false">http://blogs.afponline.org/?p=1783</guid>
		<description><![CDATA[FASB
The FASB and the IASB originally published separate proposals on credit impairment of financial assets. Although both boards proposed moving to a more forward-looking approach to accounting for impairment they proposed different models. The FASB was insistent on the same incurred loss model which would only taking into account estimates of loss events that have [...]]]></description>
		<wfw:commentRss>http://blogs.afponline.org/blog/2011/01/accounting-update/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>A Didactic Look at FASB Exposure Draft on Hedge Accounting</title>
		<link>http://blogs.afponline.org/blog/2010/07/a-didactic-look-at-fasb-exposure-draft-on-hedge-accounting/</link>
		<comments>http://blogs.afponline.org/blog/2010/07/a-didactic-look-at-fasb-exposure-draft-on-hedge-accounting/#comments</comments>
		<pubDate>Tue, 20 Jul 2010 14:36:39 +0000</pubDate>
		<dc:creator>Salome Tinker</dc:creator>
				<category><![CDATA[AFP General]]></category>
		<category><![CDATA[Accounting & Financial Reporting]]></category>
		<category><![CDATA[Financial Accounting and Reporting]]></category>
		<category><![CDATA[Regulations & Compliance]]></category>
		<category><![CDATA[derivatives]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[hedge accounting]]></category>

		<guid isPermaLink="false">http://blogs.afponline.org/?p=1681</guid>
		<description><![CDATA[
Join AFP today at 3:30 pm E.T. for webinar entitled, &#8220;Treasurers and Controllers Look to FASB Exposure Draft for Hedge Accounting Relief.&#8221; Derivative accounting and its implications on corporate hedge programs has been a hot topic for most of the past 10 years, and this year is no exception with the FASB&#8217;s recent Exposure Draft [...]]]></description>
		<wfw:commentRss>http://blogs.afponline.org/blog/2010/07/a-didactic-look-at-fasb-exposure-draft-on-hedge-accounting/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Last Week in Accounting and Financial Reporting</title>
		<link>http://blogs.afponline.org/blog/2010/07/last-week-in-accounting-and-financial-reporting/</link>
		<comments>http://blogs.afponline.org/blog/2010/07/last-week-in-accounting-and-financial-reporting/#comments</comments>
		<pubDate>Mon, 19 Jul 2010 15:16:24 +0000</pubDate>
		<dc:creator>Salome Tinker</dc:creator>
				<category><![CDATA[AFP General]]></category>
		<category><![CDATA[Accounting & Financial Reporting]]></category>
		<category><![CDATA[Financial Accounting and Reporting]]></category>
		<category><![CDATA[Regulations & Compliance]]></category>
		<category><![CDATA[ABS]]></category>
		<category><![CDATA[asset backed securities]]></category>
		<category><![CDATA[audit]]></category>
		<category><![CDATA[auditing]]></category>
		<category><![CDATA[capital markets]]></category>
		<category><![CDATA[fair value]]></category>
		<category><![CDATA[fair value measurement]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[IASB]]></category>
		<category><![CDATA[PCAOB]]></category>
		<category><![CDATA[SEC]]></category>
		<category><![CDATA[Securities and Exchange Commission]]></category>

		<guid isPermaLink="false">http://blogs.afponline.org/?p=1670</guid>
		<description><![CDATA[Public Company Accounting Oversight Board (PCAOB)
 This week I attended the PCAOB’s Standards Advisory Group (SAG) Meeting.  The topics discussed were (1) broker dealer audit considerations; (2) FASB/IASB projects and potential impact on auditors; (3) subsequent events; (4) auditors reporting framework; and (5) communications with audit committees. 
 Two of the FASB Board members were at the meeting [...]]]></description>
		<wfw:commentRss>http://blogs.afponline.org/blog/2010/07/last-week-in-accounting-and-financial-reporting/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Accounting Standards Update Issued on Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs</title>
		<link>http://blogs.afponline.org/blog/2010/06/accounting-standards-update-issued-on-amendments-for-common-fair-value-measurement-and-disclosure-requirements-in-u-s-gaap-and-ifrss/</link>
		<comments>http://blogs.afponline.org/blog/2010/06/accounting-standards-update-issued-on-amendments-for-common-fair-value-measurement-and-disclosure-requirements-in-u-s-gaap-and-ifrss/#comments</comments>
		<pubDate>Tue, 29 Jun 2010 19:52:10 +0000</pubDate>
		<dc:creator>Salome Tinker</dc:creator>
				<category><![CDATA[AFP General]]></category>
		<category><![CDATA[Accounting & Financial Reporting]]></category>
		<category><![CDATA[Financial Accounting and Reporting]]></category>
		<category><![CDATA[Regulations & Compliance]]></category>
		<category><![CDATA[fair value]]></category>
		<category><![CDATA[fair value measurement]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[IASB]]></category>
		<category><![CDATA[IFRS]]></category>

		<guid isPermaLink="false">http://blogs.afponline.org/?p=1662</guid>
		<description><![CDATA[The Financial Accounting Standards Board (FASB) released on their website an Exposure Draft (ED) of a proposed Accounting Standards Update (ASU) intended to develop common requirements for measuring fair value and for disclosing information about fair value measurements in U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRSs). AFP will be reviewing [...]]]></description>
		<wfw:commentRss>http://blogs.afponline.org/blog/2010/06/accounting-standards-update-issued-on-amendments-for-common-fair-value-measurement-and-disclosure-requirements-in-u-s-gaap-and-ifrss/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Last Week in Accounting (6/25/10)</title>
		<link>http://blogs.afponline.org/blog/2010/06/this-week-in-accounting-fasb-and-iasb-holds-joint-meeting-3/</link>
		<comments>http://blogs.afponline.org/blog/2010/06/this-week-in-accounting-fasb-and-iasb-holds-joint-meeting-3/#comments</comments>
		<pubDate>Tue, 29 Jun 2010 14:07:37 +0000</pubDate>
		<dc:creator>Salome Tinker</dc:creator>
				<category><![CDATA[AFP General]]></category>
		<category><![CDATA[Accounting & Financial Reporting]]></category>
		<category><![CDATA[Financial Accounting and Reporting]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[financial instrument]]></category>
		<category><![CDATA[GASB]]></category>
		<category><![CDATA[IASB]]></category>
		<category><![CDATA[Leases]]></category>
		<category><![CDATA[pension]]></category>
		<category><![CDATA[revenue recognition]]></category>

		<guid isPermaLink="false">http://blogs.afponline.org/?p=1298</guid>
		<description><![CDATA[The accounting issues discussed last week were on leases, revenue recognition and GASB preliminary views on certain aspects of pension accounting and new guidance on accounting for financial instruments.
Leases
At the FASB only meeting, the FASB discussed consequential amendments to Accounting Standards Codification Topic 805, Business Combinations. The Board tentatively decided that all assets and liabilities arising from [...]]]></description>
		<wfw:commentRss>http://blogs.afponline.org/blog/2010/06/this-week-in-accounting-fasb-and-iasb-holds-joint-meeting-3/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>US  and Canadian Securities Exchanges Sign Cross Border Agreement</title>
		<link>http://blogs.afponline.org/blog/2010/06/us-and-canadian-securities-exchanges-sign-cross-border-agreement/</link>
		<comments>http://blogs.afponline.org/blog/2010/06/us-and-canadian-securities-exchanges-sign-cross-border-agreement/#comments</comments>
		<pubDate>Mon, 14 Jun 2010 15:22:45 +0000</pubDate>
		<dc:creator>Salome Tinker</dc:creator>
				<category><![CDATA[AFP General]]></category>
		<category><![CDATA[Accounting & Financial Reporting]]></category>
		<category><![CDATA[Financial Accounting and Reporting]]></category>
		<category><![CDATA[Global Financial Management]]></category>
		<category><![CDATA[Regulations & Compliance]]></category>
		<category><![CDATA[Canada]]></category>
		<category><![CDATA[regulation]]></category>
		<category><![CDATA[Securities and Exchange Commission]]></category>

		<guid isPermaLink="false">http://blogs.afponline.org/?p=1631</guid>
		<description><![CDATA[The U.S. Securities and Exchange Commission (SEC), Quebec Autorité des marchés financiers (AMF) and Ontario Securities Commission (OSC) today announced a comprehensive arrangement to facilitate their supervision of regulated entities that operate across the U.S.-Canadian border. SEC Chairman Mary L. Schapiro, AMF President and CEO Jean St-Gelais and OSC Chair David Wilson executed a memorandum [...]]]></description>
		<wfw:commentRss>http://blogs.afponline.org/blog/2010/06/us-and-canadian-securities-exchanges-sign-cross-border-agreement/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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