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 2008年回顾－（美国）会计准则更新摘要
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| 发布时间：2008/12/26 |
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Accounting Roundup – 2008 Year in Review  | We have posted the 2008 Year in Review Special Edition of Accounting Roundup (PDF 911k) published by Deloitte & Touche LLP (USA). This 87-page newsletter summarises the final accounting, auditing, and regulatory guidance issued by the FASB, IASB, FASAB, GASB, EITF, SEC, PCAOB, AICPA, and CAQ throughout the year. The newsletter points out that we expect the FASB to issue two proposed FSPs in December that would address accounting for other-than-temporary impairments and disclosures for certain financial instruments that must be analysed for impairment. [Note: Both have now been issued for comment, with a deadline of 30 December 2008 on the former and of 15 January 2009 on the latter.] These proposals are being fast-tracked and FASB expects to finalise and make them effective for this year`s reporting season. The FASB is also expected to issue an FSP shortly that will discuss whether an embedded credit derivative must be separated from its host contract. |
The contents of the 2008 Year in Review Accounting Roundup are organised topically as follows: - Fair Value
- Impact of Current Market Environment on Financial Reporting
- Business Combinations
- Employee and Director Compensation and Benefits
- Financial Instruments and Derivatives
- Income Taxes
- Insurance
- Investment Companies
- Not-for-Profit Accounting Matters
- Other Accounting
- Other SEC Matters
- Other Auditing
- GASB/FASAB
- Convergence of US GAAP and IFRSs
- International
- Appendix A: SEC Disclosure Guidance - Recently Issued Standards
- Appendix B: Abbreviations
- Appendix C: Glossary of Standards
- Appendix D: Significant Adoption Dates
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Links to all issues of Accounting Roundup are Here. 出版物来源： 德勤（美国） 网站：www.iasplus.com |
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