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April 2006 Accounting Roundup posted

  • Accounting Roundup Image

07 May 2006

We have posted the (PDF 285k) published by Deloitte & Touche LLP (USA).

Topics covered in this issue include:

  • FASB developments including a final FSP on Determining the Variability to Be Considered in Applying Interpretation 46(R).
  • GASB developments including a Preliminary Views Document on Accounting and Financial Reporting for Derivatives.
  • AICPA developments including an AICPA Alert Updating the SEC's Position Regarding Changes to the Statement of Cash Flows Relating to Discontinued Operations; and Technical Practice Aids on Consolidation of Variable Interest Entities.
  • SEC developments including SEC approval of PCAOB's Rules Concerning Independence, Tax Services, and Contingent Fees; Final Report of the SEC Advisory Committee on Smaller Public Companies; and SEC plan for electronic notification of registration statement effectiveness.
  • International developments including IASB's Statement on Its Working Relationship With Other Standard Setters and the IASB Due Process Handbook.
You will find past issues of Accounting Roundup Here.

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