New Accounting Roundup newsletter posted

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11 Jul 2005

We have posted the (PDF 201k) from Deloitte & Touche (United States).

This issue includes:
  • FASB developments - including SFAS 154 on accounting changes; FASB-IASB joint EDs on business combinations and noncontrolling interests; final FSPs on warrants, electronic waste, and employee compensation; and proposed FSPs on minimum revenue guarantees and life settlement contracts.
  • EITF developments - EITF meeting 15-16 June 2005
  • AICPA developments - including an exposure draft of eight proposed auditing standards
  • SEC developments - including the SEC's report on off-balance-sheet arrangements and final Regulation NMS on requirements for US equity exchanges
  • PCAOB developments - including guidance on XBRL attestation
  • International developments - including IASB's amendments to IFRS 1 and IFRS 6 and fair value option amendments to IAS 39; proposed amendments to IAS 37; and summaries of the IASB's 22-23 June 2005 meeting and IFRIC's 2-3 June 2005 meeting.
All past issues of Accounting Roundup are Here.

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