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June 2006 Accounting Roundup posted

  • Accounting Roundup Image

11 Jul 2006

We have posted the (PDF 301k) published by Deloitte & Touche LLP (USA).

Topics covered in this issue include:

FASB Developments

  • Proposed FSP on Modifications or Exchanges of Share-Based Payment Awards in Connection With an Equity Restructuring or a Business Combination
  • Proposed FSP on the Definition of a Public Entity
  • Proposal to Enhance Standard Setting for Private Companies
EITF Developments
  • EITF June 2006 Meeting
GASB Developments
  • Final Technical Bulletin Clarifies Reporting of Medicare Part D Payments
AICPA Developments
  • TPA on Consolidated Financial Statements
  • Deferral of Guidance on Reporting on a Nonissuer's Internal Control Over Financial Reporting
SEC Developments
  • SEC Adopts Final Rules on Funds That Invest in Funds
  • SEC Seeks Comments on Investment Company Governance
PCAOB Developments
  • PCAOB Issues Q&As; on Adjustments to Prior-Period Financials Audited by a Predecessor Auditor
  • Highlights of the PCAOB's June 2006 Standing Advisory Group Meeting
  • SEC Announces Appointment of New PCAOB Chairman
International Developments
  • Proposed Amendments to Financial Instruments Presentation
You will find past issues of Accounting Roundup Here.

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