Heads Up newsletter on SEC issues
26 Dec 2005
In our news story of 14 December 2005 we posted a special edition of Deloitte's Heads Up newsletter summarising the accounting highlights of the SEC and PCAOB Conference sponsored by the American Institute of CPAs, held 5-7 December 2005 in Washington.
That (PDF 365k, 37 pages, 13 December 2005) focused on speeches dealing with financial accounting and reporting in accordance with US GAAP. Deloitte & Touche (USA) have published a second Heads Up with additional highlights of the AICPA Conference. This (PDF 219k, 20 pages, 23 December 2005) focuses on the speeches and other comments at the Conference that dealt with (1) securities offering reform, (2) current and proposed SEC filing rules and regulations, (3) XBRL, (4) current and proposed PCAOB initiatives, and (5) two specific accounting matters – block discounts and warrants to nonemployees.