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  • 2013
  • September 2013
  • Final regulations attack artificially generated foreign tax credits
  • FASB’s Investor Advisory Committee opposes leases proposal
  • Regulations clarify treatment of a debt instrument under straddle rules
  • Hiring optimism up among U.S. finance professionals
  • Final rules remove “credit ratings” from regulations
  • Proposed regulations change definition of R&D expenditures
  • Health coverage information reporting requirements guidance issued
  • How finance and accounting can boost innovation
  • Preventive health services with no deductible qualify as high-deductible health plans
  • IASB chair states case for leases on balance sheets
  • IRS explains Sec. 179 qualified real property allocations and procedures for filing amended returns
  • FASB seeks to simplify reporting for development-stage entities
  • Businesses voice stiff opposition to lease proposal
  • Big changes in store for FASB, Golden says
  • Repair regulations are finally issued
  • Walker issues final report, asks CPAs to lead in fiscal responsibility
  • New procedures for equitable innocent spouse relief are released
  • Stakeholders seek simplification, better information from FASB standards
  • SEC proposes rules to compare pay of CEO, median employee
  • New York state proposes to regulate tax return preparers
  • Type A or Type B? Lease concerns emerge at round table
  • Streamlined procedures for post-Windsor FICA refunds are released
  • CPA services mostly exempt from SEC municipal adviser registration
  • FinREC, CAQ: Management should make going-concern assertion
  • IRS updates special per diem rates for 2013–2014 travel expenses
  • IRS releases government shutdown contingency plan
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