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September

  • Heads Up newsletter on stock options

    29 Sep 2006

    In our news story of 20 September 2006 we reported on a letter sent to the FEI and the AICPA by the Office of the Chief Accountant (OCA) of the US SEC.

  • SEC will make its electronic database interactive

    26 Sep 2006

    US Securities and Exchange Commission has awarded three separate contracts totaling US$54 million to "transform the agency's 1980s-vintage public company disclosure system from a form-based electronic filing cabinet to a dynamic real-time search tool with interactive capabilities".

  • Board agenda project pages updated

    25 Sep 2006

    We have updated the following Board agenda project pages to reflect the discussions and decisions at the International Accounting Standards Board's September 2006 meeting: Amendments to IAS 14 Segment Reporting Amendments to IAS 37 Non-Financial Liabilities Business Combinations Phase II Conceptual Framework Consolidations (including Special Purpose Entities) Fair Value Measurements Financial Instruments – Comprehensive Project Financial Statement Presentation IAS 39 Financial Instruments: Recognition and Measurement – Derecognition Issues IFRS 1 – Cost of a subsidiary in the separate financial statements of a parent on first-time adoption of IFRSs IFRS for Small and Medium-sized Entities Insurance Contracts - Phase 2 Measurement Bases for Financial Reporting Related Party Disclosures Revenue Recognition .

  • Updated EFRAG endorsement status report

    24 Sep 2006

    The European Financial Reporting Advisory Group has updated its report showing the status of endorsement, under the EU Accounting Regulation, of each IFRS, including standards, interpretations, and amendments.