Global IFRS and Offerings Services newsletter

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04 Oct 2009

We have posted Deloitte's US Reporting Newsletter for Non-US Based Companies June-August 2009 Edition – includes news through 15 August 2009.

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. 

In this issue of the GIOS newsletter:

IFRS Matters

  • IASB Issues Exposure Draft on Fair Value Measurements
  • IASB Issues IFRS for Small and Medium-Sized Entities
  • IASB Seeks Feedback on Impairment Model
  • IASB Publishes Discussion Paper on Accounting for Credit Risk in the Measurement of Liabilities
  • IASB Amends Accounting for Share-Based Payments
  • IASB Proposes Guidance on Management Commentary
  • IASB Issues Exposure Draft and FASB Initiates Deliberations on New Classification and Measurement Requirements for Financial Assets and Financial Liabilities
  • IASB Proposes Guidance on Rate-Regulated Activities
  • IASB Amends the Retrospective Application of IFRSs for First-Time Adopters
  • Tips on Applying IFRS
  • IFRS Tools

US GAAP Matters

  • FASB Issues Exposure Draft on Allowance for Loan Losses Disclosures
  • Updated Roadmap Released on Accounting for Business Combinations
  • Statement 167 Adoption Issues — Insights for the Asset Management Industry
  • EITF Approves Guidance on Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance
  • EITF Issues Draft Abstracts on Revenue Arrangements With Multiple Deliverables and Software Revenue Recognition
  • Topic D-110 Announced
  • SEC's Division of Corporation Finance Updates the Financial Reporting Manual
  • New Roadmap Released on SEC Reporting for Business Combinations and Related Topics
  • FASB Continues Deliberations on Financial Instruments and Decides on Presentation
  • Highlights of SEC Regulations Committee's April 2009 Meeting Released
  • Highlights of SEC Regulations Committee's June 2009 Meeting Released

Other Matters

  • PCAOB Adopts New Standard on Engagement Quality Review
  • SEC Proposes Rule on Municipal Securities Disclosure
  • SEC Issues Final Rule Adopting Updated EDGAR Filer Manual
  • SEC Proposes Say-on-Pay and Proxy Disclosure Rules and Approves Discretionary Broker Voting Rule
  • AICPA Issues Exposure Draft on Quality-Control Standards
  • Financial Crisis Advisory Group Issues Report
  • SEC Investor Advisory Committee Sets Agenda
  • FASB Responds to CIFiR Recommendations
  • SEC's Division of Corporation Finance Issues Compliance and Disclosure Interpretations

Click to view US Reporting Newsletter for Non-US Based Companies June-August 2009 Edition (PDF 182k).

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