FASB proposes changes to fair value disclosures

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FASB proposes changes to fair value measurement disclosures
Highlights of December 11 FASB meeting posted
     EITF consensuses and consensus-for-exposure ratified
     Financial statements of not-for-profit entities
PCC posts meeting highlights
     FAST Act amends certain federal securities laws
Dodd-Frank Wall Street Reform and Consumer Protection Act
     SEC proposes rule to require resource extraction issuers to disclose payments
FAC extends single audit submission deadline by one day
AICPA issues exposure draft of SSARS
GASB issues new pension guidance
OMB proposes changes to Data Collection Form
DOL sends letter on audit quality to benefit plan administrators
International Federation of Accountants
     IAASB releases 2015 handbook
     Discussion paper on the principles of good regulation published
Comment letters issued

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