November 2005 Accounting Roundup posted

  • Accounting Roundup Image

07 Dec 2005

We have posted the (PDF 244k) published by Deloitte & Touche LLP (USA).

Topics covered in this issue include:
  • FASB developments, including final FSPs on calculating the APIC pool under FAS 123R, minimum revenue guarantees, a QSPE's ability to hold derivatives, and investment impairment; and a new FASB project on pensions and other postretirement benefits.
  • GASB developments, including Q&A; on post-employment benefits.
  • AICPA developments, including a series of Technical Practice Aids on lease accounting and a request for comment on independence in compilation engagements.
  • SEC developments, including amendments to requirements for asset-backed securities and Q&A; on securities offering reform.
  • PCAOB developments, including ethics and independence rules regarding tax services and a report on implementation of AS2.
  • International developments, including IFRIC 7; discussion paper on measurement bases; User's Guide to Financial Instruments Standards; and summaries of recent IASB and IFRIC meetings.
You will find past issues of Accounting Roundup Here.

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.