Accounting Roundup – August 2006

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01 Sep 2006

We have posted the (PDF 327k) published by Deloitte & Touche LLP (USA).

Topics covered in this issue include:

GASB Developments

  • GASB Issues Proposed Concepts Statement Elements of Financial Statements
AICPA Developments
  • Conforming Changes Made to Standard on Reporting on a Non-issuer's Internal Control Over Financial Reporting To Achieve Consistency with SAS 112
  • Audit Risk Alert: Not-for-Profit Organizations Industry Developments
SEC Developments
  • SEC Finalises Disclosure Requirements for Executive and Director Compensation
  • Extension of Section 404 Compliance for Certain Companies
  • SEC Moving Forward to Develop Software to Demonstrate the Interactive Capabilities of XBRL
  • SEC and CESR Launch Work Plan Focused on Financial Reporting
International Developments
  • IFRIC Issues Draft Interpretation on Asset Ceiling and Minimum Funding Requirements Related to Employee Benefits
  • IASB Posts Latest Version of Exposure Draft on Small and Medium-Sized Entities
Other Developments
  • GAO Releases a Report Studying Financial Restatements
You will find past issues of Accounting Roundup Here.

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