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March 2006 Accounting Roundup posted

  • Accounting Roundup Image

07 Apr 2006

We have posted the (PDF 325k) published by Deloitte & Touche LLP (USA).

Topics covered in this issue include:

  • FASB developments including a final Statement on Accounting for Servicing of Financial Assets; a proposed Statement on Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans; a final FSP on accounting for life settlement contracts; and a joint FASB-IASB request for information on financial analysis of companies that report financial instruments at fair value.
  • EITF developments including March 2006 EITF meeting.
  • AICPA developments including a final SOP on attestation engagements on investment management firms; a proposed SAS on an auditor's communication with those charged with governance; guidance on audit reports for non-issuers that are a subsidiary, division, or segment of an SEC registrant; and an audit risk alert.
  • SEC developments including SEC exposure of PCAOB's proposed rules concerning independence, tax services, and contingent fees; the draft report of the SEC Advisory Committee on Smaller Public Companies; and a request for feed back on interactive data.
  • PCAOB developments including releases on addressing quality control criticisms in inspection reports.
  • International developments including a final Interpretation on reassessment of embedded derivatives and proposed amendments presentation of financial statements.
You will find past issues of Accounting Roundup Here.

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