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CAQ releases highlights of November 2016 meeting between IPTF and SEC staff

  • CAQ (US Center for Audit Quality) Image

Feb 24, 2017

The Center for Audit Quality (CAQ) has released the highlights of the November 17, 2016, joint meeting between the SEC staff and the CAQ’s SEC Regulations Committee and International Practices Task Force (IPTF).

Topics dis­cussed at the meeting in­cluded:

  • Mon­i­tor­ing in­fla­tion in certain coun­tries.
  • Transition questions related to the new leasing standard, IFRS 16.
  • Use of pre-acquisition and post-acquisition periods to satisfy Regulation S-X, Rule 3-05, requirements for other than initial registration statements.
  • Significant equity investee financial statements under Regulation S-X, Rule 3-09.
  • Use of IFRS XBRL taxonomy by FPIs.

For more in­for­ma­tion, see the meeting high­lights on the CAQ’s Web site.

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