New Accounting Roundup newsletter posted

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09 Aug 2006

We have posted the (PDF 458k) published by Deloitte & Touche LLP (USA).

Topics covered in this 30-page issue include:

FASB Developments

  • Final Interpretation on Accounting for Uncertainty in Income Taxes
  • Final FASB Staff Position on Accounting for a Change in Income Tax Cash Flows Generated by a Leveraged Lease Transaction
  • FASB Preliminary Views on Conceptual Framework Joint Project with IASB
  • FASB Proposed FSP for Technical Corrections to Statement 123(R)
  • Changes to the Green Book: Accounting for Derivative Instruments and Hedging Activities
  • Lease Project Added to FASB Agenda
GASB Developments
  • New Q&A; on Qualifying OPEB Plan Trusts and Fiduciary Responsibilities
AICPA Developments
  • AICPA Exposure Draft on SSAE Hierarchy for Auditors of Nonissuers
  • AICPA Omnibus 2006 Exposure Draft for Auditors of Nonissuers
  • AICPA Exposure Draft on Quality Control Standards for CPA Firms
  • Practice Aid on Auditing Alternative Investments
SEC Developments
  • SEC Adopts Changes to Executive Compensation Disclosures
  • Concept Release on Section 404 Improvements
  • Highlights of AICPA SEC Regulations Committee Joint Meeting With the SEC Staff - 20 June 2006
  • SEC Interpretive Release on Use of Client Commissions for Brokerage and Research Services
PCAOB Developments
  • PCAOB Practice Alert on Stock Option Grants
International Developments
  • IFRIC Interpretation on Interim Financial Reporting and Impairment
  • Application of New IFRSs Not Effective Until 2009
Other Developments
  • Request for Comments on Proposed Changes to Yellow Book Auditing Standards
  • COSO Guidance on Internal Control Over Financial Reporting for Small Public Companies
You will find past issues of Accounting Roundup Here.

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