Global IFRS and Offerings Services Newsletter

The Global IFRS and Offerings Services Newsletter provides an update on recent reporting matters of interest affecting non-US companies in applying US and International accounting standards and in complying with the SEC's financial reporting rules.

To subscribe to this newsletter please contact Daiva Kazlauskas at dkazlauskas@deloitte.com.

 Current Issue (June-August 2009)

This edition's Table of Contents

  • IFRS Matters
    • IASB Issues Exposure Draft on Fair Value Measurements
    • IASB Issues IFRS for Small and Medium-Sized Entities
    • IASB Seeks Feedback on Impairment Model
    • IASB Publishes Discussion Paper on Accounting for Credit Risk in the Measurement of Liabilities
    • IASB Amends Accounting for Share-Based Payments
    • IASB Proposes Guidance on Management Commentary
    • IASB Issues Exposure Draft and FASB Initiates Deliberations on New Classification and Measurement Requirements for Financial Assets and Financial Liabilities
    • IASB Proposes Guidance on Rate-Regulated Activities
    • IASB Amends the Retrospective Application of IFRSs for First-Time Adopters
    • Tips on Applying IFRS
    • IFRS Tools
       
  • US GAAP Matters
    • FASB Issues Exposure Draft on Allowance for Loan Losses Disclosures
    • Updated Roadmap Released on Accounting for Business Combinations
    • Statement 167 Adoption Issues — Insights for the Asset Management Industry
    • EITF Approves Guidance on Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance
    • EITF Issues Draft Abstracts on Revenue Arrangements With Multiple Deliverables and Software Revenue Recognition
    • Topic D-110 Announced
    • SEC's Division of Corporation Finance Updates the Financial Reporting Manual
    • New Roadmap Released on SEC Reporting for Business Combinations and Related Topics
    • FASB Continues Deliberations on Financial Instruments and Decides on Presentation
    • Highlights of SEC Regulations Committee's April 2009 Meeting Released
    • Highlights of SEC Regulations Committee’s June 2009 Meeting Released
       
  • Other Matters
    • PCAOB Adopts New Standard on Engagement Quality Review
    • SEC Proposes Rule on Municipal Securities Disclosure
    • SEC Issues Final Rule Adopting Updated EDGAR Filer Manual
    • SEC Proposes Say-on-Pay and Proxy Disclosure Rules and Approves Discretionary Broker Voting Rule
    • AICPA Issues Exposure Draft on Quality-Control Standards
    • Financial Crisis Advisory Group Issues Report
    • SEC Investor Advisory Committee Sets Agenda
    • FASB Responds to CIFiR Recommendations
    • SEC's Division of Corporation Finance Issues Compliance and Disclosure Interpretations


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