Accounting Roundup — November 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 November 2008. Topics covered in this issue include the following:
- FASB Proposes FSP to Delay Effective Date for Interpretation 48 (Uncertain Tax Positions) for Private Entities
- EITF Issue No. 08-1, "Revenue Arrangements With Multiple Deliverables"
- EITF Issue No. 08-9, "Milestone Method of Revenue Recognition"
- EITF Issue No. 08-6, "Equity Method Investment Accounting Considerations"
- EITF Issue No. 08-7, "Accounting for Defensive Intangible Assets"
- EITF Issue No. 08-8, "Accounting for an Instrument (or an Embedded Feature) With a Settlement Amount That Is Based on the Stock of an Entity’s Consolidated Subsidiary"
- EITF Issue No. 08-10, "Selected Statement 160 Implementation Questions"
- AICPA Issues Revised Interpretation on the Confirmation Process
- AICPA Issues Exposure Draft on Revision of SSARS Applicability to Reviews
- AICPA Issues Two Proposed Statements Related to an Entity’s Use of Service Organizations
- SEC Issues Final Rule on Mandatory Electronic Submission of Certain Investment Company Applications and Filings
- SEC Issues Proposed IFRS Roadmap
- FASAB Proposes Amendments to Guidance on Property, Plant, and Equipment
- FASAB Issues Exposure Draft on Social Insurance Programs
- FASAB Issues Draft Implementation Guidance on Accounting for Fiduciary Activities
- IASB Issues Fair Value Guidance
- GAO Issues Interim Guidance on Communicating Internal-Control-Related Matters
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 August 2008 issue of Accounting Roundup in the PDF attachment. Or visit our Accounting Roundup Archive , where you can access past issues and other special editions, including: Third Quarter in Review — 2008, Second Quarter in Review — 2008, First Quarter in Review — 2008, Year in Review — 2007, and Third Quarter in Review — 2007.