Heads Up newsletter on recent US proposals

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01 Jul 2006

Deloitte & Touche LLP (United States) has published the June 2006 issue of the (PDF 98k) summarising three proposals issued recently by United States standard-setters: FASB and AICPA: Invitation to Comment, Enhancing the Financial Accounting and Reporting Standard-Setting Process for Private Companies FASB: Proposed FASB Staff Position No.

FAS 126-a, Revision to the Definition of a Public Entity to Include an Obligor for Conduit Debt Securities
  • GASB: Preliminary Views, Accounting and Financial Reporting for Derivatives

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