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Heads Up: More Accounting Highlights of the AICPA’s December 5–7, 2005 SEC & PCAOB Conference

Volume 12, Issue 13


As a follow-up to the December 13, 2005, issue of Heads Up, this issue of Heads Up focuses on the speeches and other comments at the Conference that dealt with (1) securities offering reform, (2) current and proposed SEC filing rules and regulations, (3) XBRL, and (4) current and proposed PCAOB initiatives. Two accounting matters (block discounts and warrants to nonemployees) are also thrown in for good measure.

Read more in the file attached below, or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found on Deloitte Accounting Research Tool (DART). DART, a subscription-based research tool, includes material from the FASB, Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), International Accounting Standards Board (IASB) and our own accounting manual and interpretative accounting guidance. Updated every business day, DART has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. DART subscribers receive periodic emails highlighting recent additions to the DART library.  Read more about DART


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