Accounting Roundup – November 2008
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.