New Global Offerings Services newsletter

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27 Sep 2005

We have posted the (PDF 194k).

Global Offerings Services is a global team of Deloitte practitioners assisting non-US companies and non-US practice office engagement teams in applying US and International accounting standards (that is, US GAAP and IFRSs) and in complying with the SEC's financial reporting rules. Past GOs Newsletters are Here. Among the issues covered in the new edition are:
  • Several new FASB Staff Positions
  • A proposed interpretation of FAS 109 on uncertain tax positions
  • Amendment of SEC delisting and deregistering rules
  • Use of Forms S-8, 8-K, and 20-F by shell companies
  • Securities offering reform
  • Delayed SOX 404 compliance for non-accelerated filers
  • A new PCAOB auditing standard on elimination of a material weakness
  • New PCAOB ethics and independence rules
  • Deloitte publications and webcasts of interest to foreign registrants

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