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07 Oct 2005

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This newsletter, published by Deloitte & Touche LLP (United States), summarises recent accounting and financial reporting developments and provides Internet links to related content. This edition includes:
  • FASB developments, including convergence ED on earnings per share; invitation to comment on assets and liabilities with uncertainties; three proposed FASB Staff Positions; and summaries of recent FASB meetings.
  • AICPA developments, including a proposed auditing standard on communication of internal control matters; and Technical Practice Aids on employee benefit disclosures and losses from natural disasters.
  • SEC developments, including amendments to filing deadlines and Sarbanes-Oxley compliance; a statement on valuing employee stock options; and regulatory relief for Hurricane Katrina victims.
  • International developments, including IFRIC 6; Draft Technical Corrections 1; and summaries of recent IASB and IFRIC meetings.
You will find links to all past issues Here.

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