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.

Correction list for hyphenation

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