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January

  • Quarterly update on accounting matters in South Africa

    31 Jan 2008

    Deloitte (South Africa) publishes a quarterly newsletter Technically Speaking that provides insights, guidance, and summaries of issues that are affecting the accounting, auditing, and regulatory environment in South Africa, as well as other matters of general interest.

  • European paper on financial reporting of pensions

    31 Jan 2008

    EFRAG and several European accounting standard setters have jointly published a discussion paper on The Financial Reporting Of Pensions as part of EFRAG's Pro-active Accounting Activities in Europe (PAAinE) programme.

  • PCAOB addresses consistency and US GAAP hierarchy

    30 Jan 2008

    The US Public Company Accounting Oversight Board (PCAOB) has adopted Auditing Standard 6 Evaluating Consistency of Financial Statements and consequential amendments to other PCAOB auditing standards.

  • SEC official comments on IFRSs in United States

    29 Jan 2008

    In two recent speeches, John W White, Director of the Division of Corporation Finance of the US Securities and Exchange Commission, discussed issues relating to the use of IFRSs in the United States and some of the SEC's international initiatives.

  • European paper on liability-equity distinction

    28 Jan 2008

    EFRAG and several European accounting standard setters have jointly published a discussion paper 'Distinguishing between Liabilities and Equity' as part of EFRAG's Pro-active Accounting Activities in Europe (PAAinE) programme.