The Committee meets periodically with the SEC staff to discuss emerging technical accounting and reporting issues relating to SEC rules and regulations, as well as ongoing SEC staff projects and final rule releases. In October 2006, we posted on IAS Plus an edition of the Heads Up newsletter published by Deloitte & Touche LLP (United States) containing a preliminary summary the meeting. Since the original issuance of that Heads Up, some of the final discussion documents related to the 26 September 2006 meeting were posted to the AICPA's website. Those documents contain the final views of the SEC staff on some issues discussed at the meeting. In a few cases, the final discussion documents differ substantively from the original issuance of the Heads Up. Accordingly, Heads Up has been updated. The revised issues are denoted (revised), and there is a brief summary of the reason for the revision after the SEC view. Click to Download the Updated Heads Up Newsletter (PDF 111k).