New Accounting Roundup newsletter
26 Dec 2005
Deloitte (USA) has published the newsletter (PDF 244k).
This issue covers the following accounting and financial reporting developments:
- FASB Statements 123(R) Share-Based Payment; 153 Exchanges of Nonmonetary Assets; 152 Accounting for Real Estate Time-Sharing Transactions; and 151 Inventory Costs.
- FASB proposed FSPs: FIN 46(R)-b and EITF 85-24-a.
- Developments at the GASB, AICPA, SEC, PCAOB, IASB, and IFRIC.