Accounting Roundup – September 2006

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06 Oct 2006

We have posted the (PDF 329k) published by Deloitte & Touche LLP (USA).

Topics covered in this issue include:

FASB Developments

  • FASB Issues New Pension Standard, Statement 158
  • FASB Issues Statement No. 157 Fair Value Measurements
  • FSP on Planned Major Maintenance Activities
EITF Developments
  • EITF Meeting of 7 September 2006
GASB Developments
  • Statement on Accounting for Sales and Pledges of Receivables and Future Revenues
  • GASB Adds Project to Technical Plan to Enhance Disclosure Requirements of Governmental Pension Plans
AICPA Developments
  • Exposure Draft Proposing New and Revised Interpretations Under Rule 101 Independence
SEC Developments
  • SAB 108 Provides Guidance on Materiality
  • OCA Expresses Its Views on the Appropriate Application of the Stock Option Accounting Literature
  • SEC Moves Forward with Its Commitment to XBRL
International Developments
  • IFRIC Publishes Proposed Guidance on Customer Loyalty Programs
Other Developments
  • Interagency Guidance Issued on Nontraditional Mortgage Products
You will find past issues of Accounting Roundup Here.

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