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Week ending January 31, 2016

Accounting Today: Barron's: Pension Accounting Magic
FASB: FASB Issues Proposed Improvements to Financial Reporting of Pension and Other Postretirement Benefit Plans
Financial Accounting Foundation: Daryl E. Buck to Retire From the Financial Accounting Standards Boards
Compliance Week: Companies Prep for FASB's New Take on Leases
Compliance Week: SEC Committee Ups Ante in Fight Against FASB Materiality Changes
Financial Executives International: Cleaning Up the Mess Under the Bed: Why Intercompany Accounting is Increasing Corporate Risk
CFO.com: Firms Slow to Implement New Revenue Standard
Journal of Accountancy: Federal Reporting Entities get Alternative Method for Opening Balance Valuations
Bloomberg BNA: SEC Staff Weighing End to Interim Financial Reports

IFRS: International Accounting Standards Board Responds to Investors' Call for Improved Disclosures
Accountancy Live: Audit Exemption Threshold to be Raised to EU Maximum of £10.2m

Accounting Today: AICPA Pushes for Auditing and Assurance Changes
Accounting Today: Financial Execs Concerned about Internal Controls
Compliance Week: Where Audits Go Awry, Internal Control Audit is Faulty Too, Analysis Shows
Journal of Accountancy: Amendments Clarify Jurisdictional Issues in Auditor Reporting Requirements
Economia: The Big Four Threat to Legal Services

New York Times: S.E.C. is Criticized for Lax Enforcement of Climate Change Disclosure
Greenbiz: The New Phase in the Evolution of Natural Capital Accounting
Thomson Reuters: Accountants are Key to Implementing Integrated Reporting, Says New Report from ACCA and IMA
IIRC: Advocates of Integrated Reporting join Task Force on Climate-Related Financial Disclosures
International Accounting Bulletin: Mandatory Environmental Reporting Could Discourage Innovation: UK FRC's Haddrill

SASB: Unlocking Value of the SASB Standards
American Accounting Association: The Effects of Professional Role, Decision Context, and Gender on the Ethical Decision Making of Public Accounting Professionals
American Accounting Association: Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?