Heads Up on PCAOB Q&A and IRS initiative

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24 Oct 2006

Deloitte & Touche LLP (United States) has published a Heads Up newsletter summarising the following items:

  •  the PCAOB's recently issued staff questions and answers on auditing the fair value of share options (there's a link to download the Q&A in our news story of 17 October 2006), and
  • the new IRS initiative to resolve uncertain tax positions before entities adopt FASB Interpretation 48 Accounting for Uncertainty in Income Taxes–an interpretation of FASB Statement No. 109. Click to Download the Heads Up Newsletter (PDF 120k).

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