Accounting Roundup: June 28, 2004

Published on: 29 Jun 2004

The attached issue of Accounting Roundup covers the following accounting and financial reporting developments:

FASB Developments

  • FASB Issues FSP FAS 97-1
  • FASB Issues Exposure Draft on Fair Value Measurements
  • FASB Issues Proposed Interpretation on Conditional Asset Retirement Obligations
  • Recent FASB Meetings

GASB Developments

  • GASB Issues Statement No. 44

AICPA Developments

  • AICPA Meeting

SEC Developments

  • SEC Approves PCAOB’s Auditing Standard No. 2
  • SEC Announces Intent to Publicly Release Comment Letters and Responses

PCAOB Developments

  • PCAOB Approves Auditing Standard No. 3
  • PCAOB Approves Rules
    • Oversight of Non-U.S. Firms
    • Certain Terms Used in Auditing and Related Professional Practice Standards

IASB Developments

  • Discussion Paper on Accounting Standards for Small and Medium-sized Entities

Other Developments

  • Key Differences Between IFRSs and U.S. GAAP

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