Accounting Roundup — July 2008 |
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 2008. Topics covered in this issue include the following:
AICPA Developments
- AICPA, ACFE, and IIA Join Forces to Issue New Fraud Guidelines
SEC Developments
- SEC Amends Filing Process for Self-Regulatory Organizations
- SEC Proposes Reforms to Credit Rating Process
- SEC Issues Report on Examination of Credit Rating Agencies
- SEC Advisory Committee Releases Draft Final Report
- SEC Holds Roundtable on Fair Value
- SEC and Federal Reserve Board Sign Memorandum of Understanding
PCAOB Developments
- PCAOB Adopts New Auditor Registration Rule
GASB Developments
- GASB Proposes Guidance on Postemployment Benefits
International Developments
- IASB Issues Additional Guidance on Hedge Accounting
- IFRIC Issues Interpretation on Construction of Real Estate
- IFRIC Issues Interpretation on Hedges of a Net Investment in a Foreign Operation
- IFAC Reissues Auditing Standard on Related Parties
- IFAC Issues Proposal on Code of Ethics for Accountants
- IASC Foundation Issues Discussion Document on Constitution Review
Other Developments
- GAO and PCIE Issue Revised Financial Audit Manual
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 April 2008 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: Second Quarter in Review — 2008, First Quarter in Review — 2008, Year in Review — 2007, and Third Quarter in Review — 2007.
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