Global IFRS and Offerings Services newsletter

  • gios.jpg Image

28 May 2009

We have posted Deloitte's US Reporting Newsletter for Non-US Based Companies March-April 2009 Edition – includes news through 15 April 2009.

The newsletter is developed by Deloitte's Global IFRS and Offerings Services (GIOS) team – Deloitte practitioners assisting non-US companies and non-US practice office engagement teams in applying US GAAP and IFRSs and in complying with the SEC's financial reporting rules. The GIOS Newsletter is an update on relevant GAAP, regulatory, and other matters, webcasts, and publications, with hyperlinks to source material. Past GIOS Newsletters are Here.

In this issue of the GIOS newsletter:

IFRS Matters

  • IASB Amends Financial Instrument Disclosures
  • IASB Issues Amendments to Clarify Accounting for Embedded Derivatives
  • IASB Proposes Amendments to Derecognition Requirements for Financial Instruments
  • FASB and IASB Issue Discussion Paper on Lease Accounting
  • IASB Proposes Changes to Income Tax Accounting
  • Tips on Applying IFRS
  • IFRS Tools
US GAAP Matters
  • FASB Proposes to Improve Guidance on OTTI and Fair Value Measurements in Inactive Markets and on Distressed Transactions
  • FASB Issues FSP on Assets Acquired and Liabilities Assumed in a Business Combination That Arise From Contingencies
  • EITF Proposes Issue on Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance
  • EITF Proposes Issue 08-9 on Milestone Method of Revenue Recognition
  • FASB Proposes Statement on GAAP Hierarchy
  • FASB Proposes Technical Corrections Standard
  • Deloitte Issues Alert on Deep-Out-of-the-Money Share Option Awards
  • Deloitte Issues Alert on OTTI Analysis of Perpetual Preferred Securities
  • SEC Issues New Compliance and Disclosure Interpretations
  • SEC Staff Releases Observations from Reviews of Certain IPOs
Other Matters
  • Other SEC Rules Issued in the First Quarter of 2009
  • AICPA Proposes and Issues SASs as Part of Clarification and Convergence Project
  • IAASB Issues Final Clarified ISAs
  • PCAOB Reproposes Auditing Standard on Engagement Quality Reviews
  • SEC's Division of Corporation Finance Releases Updated Financial Reporting Manual
  • SEC Publishes 2008 Annual Report
  • SEC's Findings of Section 404(a) Deficiencies for First Time Filers

 

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.