Accounting Roundup – December 2006
10 Jan 2007
We have posted the December 2006 Edition of Accounting Roundup published by Deloitte & Touche LLP (USA).
Topics covered in this issue include:
FASB Developments
- FSP on Accounting for Registration Payment Arrangements
- Exposure Draft on Improving Disclosures for Derivatives and Hedging Activities
- Proposed FSP on Statement 158
- FASB Proposes Amendment to Interpretation 39
- Tentative Guidance on Implementation Issue H17
GASB Developments
- GASB Statement on Pollution Remediation Obligations
- Exposure Draft on Accounting for Intangible Assets
- Exposure Draft on Pension Plan Disclosures
AICPA Developments
- TPAs on Investment Companies
- TPA on Liquidated Damages
- TPA on Income Taxes
- TPAs on Effective Dates of a New Statement on Auditing Standards
- Working Draft of TPA on Certain Equity-Related Financial Instruments
- AICPA Issues Audit Risk Alerts
- Proposed Statement on Standards for Accounting and Review Services
- AICPA Hosts Annual Conference on SEC and PCAOB Developments
SEC Developments
- Extension of Section 404 Compliance for Non-Accelerated Filers and Newly Public Companies
- Amendment to Executive Compensation Disclosure Rules
- Proposed Interpretive Guidance for Management to Improve Sarbanes-Oxley 404
- Deregistration of Foreign Private Issuers
- E-Proxy Rule Amendments
- Proposed Rules for Investment Advisers and Accredited Investors
- Proposed Rules for Implementation of Bank Broker Provisions
- SEC Seeks Comments on Investment Company Guidance
- SEC Updates Current Accounting and Disclosure Issues Document
PCAOB Developments
- PCAOB Proposes New Auditing Standard and Other Related Proposals
- PCAOB Amends Rule Relating to Inspection Frequency
International Developments
- IASB and FASB Announce International Working Group on Lease Accounting
Other Developments
- Revised Guidance Issued on the Allowance for Loan and Lease Losses
Click for December Issue (PDF 479k). You will find past issues of Accounting Roundup Here.