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


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.