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 this issue of the GIOS newsletter:
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IFRS Matters
- IASB Issues Annual Improvements Standard
- IASB Issues Exposure Draft on Fair Value Measurement
- IASB Proposes Amendments to Clarify Accounting for Pension Plan Prepayments
- Tips on Applying IFRS
- IFRS Tools
U.S. GAAP Matters
- SEC Issues Technical Amendments to Confirm Various Rules, Forms, and Schedules to Statements 141(R) and 160
- Deloitte Roadmap on SOP 97-2
- FASB Codification
- FASB Proposes Guidance on Fair Value Measurement of Liabilities
- FASB Issues Statement on Not-for-Profit Mergers and Acquisitions
- FASB Proposes Guidance on Applying Interpretation 48 to Pass-Through and Tax-Exempt Not-for-Profit Entities
- FASB Issues Statement on Subsequent Events
- FASB Issues Proposal on Estimating the Fair Value of Investments in Investment Companies
- SEC Releases Staff Accounting Bulletin 112
- FASB Issues New Standard on Transfers of Financial Assets; Amends Guidance Related to Variable Interest Entities
Other Matters
- AICPA Issues Guidance on Applying Agreed-Upon Procedures to XBRL-Tagged Data
- AICPA Issues Exposure Draft on Compilation and Review Standards
- XBRL 2009 Taxonomies Released
- PCAOB's Staff Practice Alert No. 4 Highlights Auditor Considerations Regarding Fair Value Measurements, Disclosures, and
- Other-Than-Temporary Impairments
- SEC Issues New Compliance and Disclosure Interpretations
- PCAOB Issues Concept Release on Possible Revisions to Audit Confirmations Standard
- AICPA Proposes Clarifying and Converging SAS
- IASC Foundation Issues IFRS Taxonomy 2009 and Publishes XBRL Handbook for Public Comment
- SEC Staff Issues Compliance Guide for Small Entities
- Other SEC Rules Issued or Proposed Recently
- International Practices Task Force Highlights
- AICPA Issues Practice Aid on Fair Value Measurement Disclosures for Master Trusts
- SEC Staff's Views on Filing Registration Statements After the Adoption of Statement 160, FSP APB 14-1, and FSP EITF 03-6-1
- SEC Staff Issues Interpretations on XBRL Rules, Executive Compensation Disclosures, and Form 8-K
- SEC Proposes Rule Amendments to Increase Safeguards on Investor Funds
- CAQ Releases Guide on Public-Company Auditing
- SEC Creates Investor Advisory Committee
- SEC Considering Executive Compensation Proposals
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Click to view US Reporting Newsletter for Non-US Based Companies May-June 2009 Edition (PDF 123k).
