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Q3 2003 Accounting Roundup newsletter

  • Accounting Roundup Image

11 Nov 2003

During the third quarter of 2003, accounting standards-setters and accounting regulators issued a number of final and proposed SFASs, SOPs, IFRSs, EITF consensuses, SEC rules, and PCAOB rules and standards affecting accounting practice, financial reporting, and corporate governance.

Accounting Roundup: Third Quarter 2003 presents brief descriptions of those pronouncements, as well as certain other regulatory and professional developments in accounting and financial reporting that may affect the preparation of financial statements. The articles in this quarterly edition of the Deloitte Accounting Roundup newsletter were drawn primarily from the Accounting Roundup newsletters dated 5 and 25 August 2003, 15 September 2003, and 14 October 2003, and have been updated where appropriate.

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