The newsletter is developed by Deloitte's Global IFRS and Offerings Services (GIOS) team – Deloitte practitioners assisting non-US companies and non-US practice office engagement teams in applying US GAAP and IFRSs and in complying with the SEC's financial reporting rules. The GIOS Newsletter is an update on relevant GAAP, regulatory, and other matters, webcasts, and publications, with hyperlinks to source material.
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In the October 2008 issue of the GIOS newsletter
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IFRS Matters
- FASB and IASB Update The MOU
- IASB Proposes Amendments to IFRS 1
- IASB Issues Draft Document on Fair Valuation of Financial Instruments in Inactive Markets
- IASB Proposes Amendments to Discontinued Operations Standard
- IFAC Issues Exposure Draft of IPSAS 5 on Borrowing Costs
- Tips on Applying IFRS Share Based Payments
Regulatory Matters
- SEC Approves PCAOB's New Rules on Evaluating Financial Statement Consistency
- SEC Advises Registrants to Further Explain Fair Value in MD&A
- SEC Updates EDGAR
US GAAP Matters
- FASB Issues Exposure Documents on Amendments to Statement 140 and Interpretation No. 46(R)
- FASB Issues Final FSP on Disclosures About Credit Derivatives and Certain Guarantees
- Clarification on Fair Value Accounting
- FASB Issues Proposed FSP on Discontinued Operations
- FASB Delays Contingencies Project
- FASB Issues Exposure Drafts on Going Concern and Subsequent Events
- FASB Updates Codification for Insurance Industry
- EITF Meeting Highlights
- The Impact of the New Economic Stabilization Act on Investments' Impairment
- SEC Clarifies Accounting for Bank Support of Money Market Funds
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Click to view US Reporting Newsletter for Non-US Based Companies (PDF 169k).
