The attached issue of Accounting Roundup presents brief descriptions of pronouncements and other regulatory and professional developments in accounting and financial reporting that occurred during July 2007. Topics covered in this issue include the following:
FASB Developments
AICPA Developments
SEC Developments
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SEC Staff Provides Views on First-Time IFRS Reporting
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Additional Proposed Rules Issued Related to Capital Raising and Disclosure Requirements for Smaller Companies
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SEC Extends Voluntary XBRL Program to Mutual Funds
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SEC Votes to Adopt Antifraud Rule Under Investment Advisers Act
PCAOB Developments
GASB Developments
International Developments
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IASB Issues Interpretation on IAS 19
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IASB Issues Proposed Guidance on Real Estate Sales
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IASB Issues Proposed Guidance on Hedges of a Net Investment in a Foreign Operation
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Meeting to Promote Global Convergence in Emerging and Transition Economies
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India Announces Convergence With IFRSs Beginning in 2011
Links to additional information are provided for most topics.
Accounting Roundup, published by Deloitte & Touche LLP, briefly describes recent U.S. regulatory and professional developments in the field of accounting. In each issue, visitors find summaries with hyperlinks to more detailed information. Accounting Roundup acts as a resource guide for accounting, financial, investment, legal, tax, and other business professionals.
Find the complete July 2007 issue of Accounting Roundup in the PDF attachment below. Or visit our Accounting Roundup Archive, where you can access past issues and other special editions, including: Year in Review — 2006, Third Quarter in Review — 2006, Second Quarter in Review — 2006, and First Quarter in Review — 2006.
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