New Accounting Roundup newsletter posted
02 Jun 2005
We have posted the (PDF 1,534k) from Deloitte & Touche (United States).
This issue includes:
- FASB developments - including a proposed GAAP hierarchy and decisions at FASB meetings on 21, 22, 27 April and 11, 17 May
- AICPA developments - including an exposure draft on the meaning of 'present fairly'
- SEC developments - including guidance on internal controls and announcement on release of staff response letters
- PCAOB developments - including guidance on audits of internal controls
- International developments - including IASB's proposed amendment to IFRS 6 and IFRIC D16 and D17