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To: Accounting Roundup Subscribers |
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Accounting Roundup The attached issue of Accounting Roundup covers the following accounting and financial reporting developments: FASB Developments· FASB Partially Defers Effective Date of Fair Value Statement 157 ·
FASB Excludes Leases From
Scope of Fair Value Statement 157 ·
FASB Indefinitely Defers SOP
07-1 Affecting Investment Company Accounting ·
FASB Issues FSP Under Which
Repurchase Financing Activities May Be Derivatives ·
FASB Proposes FSP on Net
Asset Classification of Endowment Funds ·
FASB Proposes FSP on
Fresh-Start Reporting ·
FASB Reduces Board Members
From Seven to Five ·
FASB's Valuation Resource
Group Discusses Six Topics ·
FASB Discusses Changes to
Defined Benefit Plan Asset Disclosures and Other Matters · FASB's PCFRC Provides Input on Definitions of "Issuer" and "Nonissuer" AICPA Developments· AICPA Issues Revisions to Accounting and Review Services Guidance SEC Developments·
SEC Issues Disclosure Rules
for Smaller Companies ·
SEC Mandates Electronic
Filing of Form D ·
SEC Votes on Foreign Private
Issuer Rule Amendments ·
SEC Proposes One-Year
Deferral of Section 404 Requirement for Smaller Public
Companies ·
SEC Proposes Disclosure
Requirements for Companies Implementing the ·
SEC Financial Reporting
Advisory Committee Releases Progress Report · SEC Launches "Financial Explorer" to Help Investors Analyze Corporate Performance PCAOB Developments· PCAOB Proposes New Auditing Standard on Engagement Quality Reviews International Developments·
IASB Amends Financial
Instruments Standard for Puttable Instruments and Obligations Arising on
Liquidation · FASB Proposes to Narrow Definition of Equity; IASB Issues Discussion Paper Seeking Constituents' Views Other Developments· Recent Tax Ruling Affects Tax Positions Related to Executive Compensation Accounting Roundup, published by the National Office Accounting Standards and Communications Group of Deloitte & Touche LLP, summarizes recent accounting and financial reporting developments and provides Internet links to related content. This newsletter is published periodically as developments warrant, and is intended for a general audience of financial professionals, including CFOs, controllers, and internal audit and accounting professionals. Questions, comments, or suggestions concerning
Accounting
Roundup should be directed to the Accounting Standards and
Communications Group mailbox. We welcome and
encourage your feedback. |
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