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New Accounting Roundup is available

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07 Sep 2005

We have posted (PDF 180k).

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 three proposed amendments to Statement 140 (derecognition); a final FSP on freestanding financial instruments originally issued as employee compensation; a proposed FSP on accounting for guaranteed investment contracts, and summaries of recent FASB meetings.
  • GASB developments, including an Implementation Guide on Post-employment Benefits Other Than Pensions.
  • SEC developments, including recommendations of the SEC Advisory Committee on Smaller Public Companies; the SEC's XBRL programme; and swearing in of Christopher Cox as SEC Chairman.
  • International developments, including IFRS 7 Financial Instruments: Disclosures; amendment of IAS 1 for capital disclosures; financial guarantee contracts; and IASB's proposed technical corrections policy.
  • Adoption dates and deadlines – an eight-page chart of significant adoption dates and deadlines for the FASB, EITF, GASB, AICPA/AcSEC, SEC, PCAOB, and IASB/IFRIC.
You will find links to all past issues Here.

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