Accounting Roundup – third quarter 2008 review
08 Oct 2008
We have posted Accounting Roundup: Third Quarter in Review–2008, prepared by the Accounting Standards and Communications Group of Deloitte LLP (USA).
This newsletter provides brief descriptions of pronouncements affecting accounting, financial reporting, and corporate governance issued during 3Q-2008 by standard setters and regulators including FASB, EITF, AICPA, SEC, FASAB, PCAOB, GASB, IASB, and IFRIC. This quarterly review consists of articles, adapted as necessary, from issues of Accounting Roundup published in July and August 2008, as well as new articles for the month of September. There's also information about upcoming Dbriefs Webcasts. You will find past issues Here. International and IFRS-related developments covered in this edition of Accounting Roundup are:
- IASB Issues Additional Guidance on Hedge Accounting
- IFRIC Issues Interpretation on Construction of Real Estate
- IFRIC Issues Interpretation on Hedges of a Net Investment in a Foreign Operation
- IASB Issues Proposed Amendments to IAS 33 on Earnings per Share
- IASB Issues Proposed Amendments to Eight IFRSs
- IASB Issues Exposure Draft on Discontinued Operations
- IASB Issues Exposure Draft on IFRS 1 Exemptions
- IFAC Reissues Auditing Standard on Related Parties
- IFAC Issues Exposure Draft of IPSAS 5 on Borrowing Costs
- IFAC Issues Proposal on Code of Ethics for Accountants
- IASC Foundation Issues Discussion Document on Constitution Review
- IASB Issues Draft Document From Expert Advisory Panel