Accounting Roundup – November 2008

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02 Dec 2008

We have posted the latest edition of Accounting Roundup published by Deloitte & Touche LLP (USA).

Topics covered in the November 2008 issue (PDF 264k, 27 pages) include:

FASB Developments

  • FASB Proposes FSP to Delay Effective Date for Interpretation 48 (Uncertain Tax Positions) for Private Entities

EITF Developments

  • EITF Issue No. 08-1 Revenue Arrangements With Multiple Deliverables
  • EITF Issue No. 08-9 Milestone Method of Revenue Recognition
  • EITF Issue No. 08-6 Equity Method Investment Accounting Considerations
  • EITF Issue No. 08-7 Accounting for Defensive Intangible Assets
  • EITF Issue No. 08-8 Accounting for an Instrument (or an Embedded Feature) With a Settlement Amount That Is Based on the Stock of an Entity's Consolidated Subsidiary
  • EITF Issue No. 08-10 Selected Statement 160 Implementation Questions

AICPA Developments

  • AICPA Issues Revised Interpretation on the Confirmation Process
  • AICPA Issues Exposure Draft on Revision of SSARS Applicability to Reviews
  • AICPA Issues Two Proposed Statements Related to an Entity's Use of Service Organizations

SEC Developments

  • SEC Issues Final Rule on Mandatory Electronic Submission of Certain Investment Company Applications and Filings
  • SEC Issues Proposed IFRS Roadmap

FASAB Developments

  • FASAB Proposes Amendments to Guidance on Property, Plant, and Equipment
  • FASAB Issues Exposure Draft on Social Insurance Programs
  • FASAB Issues Draft Implementation Guidance on Accounting for Fiduciary Activities

International Developments

  • IASB Issues Fair Value Guidance

Other Developments

  • GAO Issues Interim Guidance on Communicating Internal-Control-Related Matters

You will find past issues of Accounting Roundup here.

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