Accounting Roundup – third quarter 2007 review

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05 Oct 2007

We have posted Accounting Roundup: Third Quarter in Review–2007, prepared by the National Office Accounting Standards and Communications Group of Deloitte & Touche LLP (USA).

This newsletter provides brief descriptions of pronouncements affecting accounting, financial reporting, and corporate governance issued during 3Q-2007 by standard setters and regulators including FASB, EITF, AICPA, SEC, FASAB, PCAOB, GASB, IASB, and IFRIC. It also outlines other third-quarter regulatory and professional developments. This quarterly review consists of articles, adapted as necessary, from issues of Accounting Roundup published in July and August 2007, as well as new articles for the month of September. You will find past issues Here. International developments covered in this edition of Accounting Roundup are:
  • IASB Issues Exposure Draft on Accounting for Joint Arrangements
  • IASB Proposes Additional Guidance on Hedge Accounting
  • IASB Issues Revised Standard on Presentation of Financial Statements
  • IFRIC Issues Interpretation of IAS 19
  • IFRIC Issues Proposed Guidance on Real Estate Sales
  • IFRIC Issues Proposed Guidance on Hedges of a Net Investment in a Foreign Operation
  • Meeting to Promote Global Convergence in Emerging and Transition Economies
  • Japan and India Agree With IASB on Achieving Convergence by 2011

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