Financial Standards Alerts

• SEC Proposes Mandatory Adoption of XBRL -- May 20, 2008

• EITF to Examine the Accounting for the Sale of Real Estate to an Entity When the Agreement Includes a Buy-Sell Clause -- August 3, 2007

• FASB’s Tentative Conclusions on Changes to Accounting for Certain Convertible Debt Could Increase Reported Interest Expense -- July 27, 2007

• Accounting for Modifications to Stock Award Plans Clarified -- May 25, 2005

• FASB Revises Its Proposed Accounting For Uncertain Tax Positions Threshold -- November 23, 2005

• FASB Allows for Continued Capitalization of Rental Costs Incurred During Construction -- September 23, 2005

• FASB Votes to Defer the Application of Paragraphs 9 and 10 of Statement 150 -- October 31, 2003

• FASB Votes to Defer Implementation of FIN 46, but not SFAS 150 -- October 9, 2003

• SEC Staff Clarifies Further Guidance on Reporting FFO -- October 1, 2003 (Updated February 2004)

• SEC Staff Clarifies Guidance on FFO Reporting -- July 7, 2003

• SEC Staff Issues Guidance on FFO Reporting -- June 20, 2003

• SEC Rule Retains Use of Non-GAAP Per Share Measures -- January 15, 2003

• FASB Modifies Guidance on Allocation of Interest Expense to Discontinued Operations -- June 26, 2002

• Implementation of FASB Statement 144 -- May 3, 2002

• New GAAP Requirement for Reporting Property Sales -- March 21, 2002

• FASB Affirms Decision to Eliminate Extraordinary Classification for Debt Extinguishment, Revises Transition -- February 14, 2002

• FASB Proposes Elimination of Extraordinary Classification Requirement for Debt Extinguishment -- December 13,2001

• FASB Issues Favorable Options Accounting Guidance -- September 2001

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