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ARTICLE · 04 DECEMBER 2012

CAQ Issues SEC Regulations Committee Highlights

Grant Thornton LLP
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The Center for Audit Quality (CAQ) recently issued highlights of the joint meeting on September 25 between its SEC Regulations Committee (the Committee) and the SEC staff.

United StatesAccounting and Audit
Grant Thornton'S Audit Practice Group
Grant Thornton'S Audit Practice Group
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SEC staff discusses current financial reporting matters at the September 2012 meeting

Summary

The Center for Audit Quality (CAQ) recently issued highlights of the joint meeting on September 25 between its SEC Regulations Committee (the Committee) and the SEC staff. This bulletin summarizes a variety of topics addressed at that meeting, including disclosures related to fair value measurements and the Iran Threat Reduction and Syria Human Rights Act, draft registration statements confidentially submitted for review by emerging growth companies, and comments related to certain practice issues with the contractual obligations table presentation. This bulletin also includes interpretation and implementation issues related to certain recent SEC releases.

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