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August

  • Heads Up on compensation, SOx 404

    31 Aug 2006

    Deloitte & Touche LLP (USA) has published a (PDF 408k) dealing with two issues: Show Me the Money! – SEC Finalizes Disclosure Requirements for Executive Compensation Oh, What a Relief It Is! – SEC Proposes Extension of Section 404 Compliance Deadlines for Smaller Public Companies and Finalizes Extension for Certain Foreign Private Issuers .

  • IFAC papers on sustainability management and reporting

    30 Aug 2006

    To help professional accountants in business better understand how they can advance, measure, and report on sustainable economic development, the Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC) has published two new information papers on the topic.

  • A quiet revolution at the AASB?

    29 Aug 2006

    Deloitte (Australia) has published Accounting Alert 2006/09 A Quiet Revolution at the AASB? (available on-line, not PDF).

  • Australian Alert on IASB debt-equity proposals

    28 Aug 2006

    Deloitte (Australia) has published Accounting Alert 2006/08 Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation – Proposed Amendments to AASB 132.

  • Agenda topics for IFRIC meeting 7-8 September 2006

    26 Aug 2006

    The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday 7 September and Friday 8 September 2006. The meeting agenda is set out below.7-8 September 2006, London Thursday 7 September 2006 (10:00 - 18:00) Opening remarks and administrative matters Service Concession Arrangements IAS 18 Revenue – Real Estate Sales IFRIC D17: IFRS 2 – Group and Treasury Share Transactions IFRS 2 Share-based Payment – Employee benefit trusts in the individual or separate financial statements of the sponsor Friday 8 September 2006 (09:00 - 12:30) IAS 18 Revenue – Upfront revenue recognition by a fund manager IAS 38 Intangible Assets – Update on accounting for catalogues and other marketing costs Recommendations regarding requests for IFRIC agenda items IAS 39 Financial Instruments: Recognition and Measurement – Testing of hedge effectiveness on a cumulative basis IFRS 7 Financial Instruments: Disclosures – Presentation of 'net finance costs' on the face of the income statement IAS 38 Intangible Assets – Classification of SIM cards IAS 38 Intangible Assets – Adoption of IAS 38 (rev 2004) IAS 11 Construction Contracts – Allocation of profit in unsegmented contracts Agenda Committee update .