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Highlights of the 2006 AICPA National Conference on Current SEC and PCAOB DevelopmentsPCAOB Issues Staff Guidance on Auditing Fair Value of Share Options, and IRS Announces Initiative to Resolve Uncertain Tax Positions Prior to Entities' Adoption of Interpretation 48AICPA SEC Regulations Committee and SEC Staff Hold Third Meeting of 2006 (Revised)Employers' Accounting for Defined Benefit Pension and Other Postretirement PlansSEC Staff's Views on Option Backdating and Grant PracticesFASB Issues Standard on Measuring Fair ValueSEC Issues Staff Accounting Bulletin No. 108 on Quantifying MisstatementsSEC Finalizes Executive Compensation Disclosures, Proposes Extension of 404 for Non-Accelerated, and Finalizes Extension of 404 for Certain FPIsOption Backdating Prompts PCAOB to Issue Staff Audit Practice Alert No. 1FASB and IASB Jointly Issue Preliminary Views Documents on Conceptual Framework for Financial ReportingFASB Issues Interpretation No. 48 on Uncertainty in Income TaxesFASB Issues Invitation to Comment on Bifurcating Insurance ContractsStandard Setters Seek Constituent Views on Recently Issued ProposalsFSP Emphasizes Entity Design in Accounting Under Interpretation 46(R)FASB Amends Employers' Accounting for Pensions and Other Postemployment BenefitsFASB Amends Guidance on Servicing of Financial AssetsFASB Simplifies Accounting for Hybrid Financial Instruments
Highlights of the 2006 AICPA National Conference on Current SEC and PCAOB DevelopmentsPCAOB Issues Staff Guidance on Auditing Fair Value of Share Options, and IRS Announces Initiative to Resolve Uncertain Tax Positions Prior to Entities' Adoption of Interpretation 48AICPA SEC Regulations Committee and SEC Staff Hold Third Meeting of 2006 (Revised)Employers' Accounting for Defined Benefit Pension and Other Postretirement PlansSEC Staff's Views on Option Backdating and Grant PracticesFASB Issues Standard on Measuring Fair ValueSEC Issues Staff Accounting Bulletin No. 108 on Quantifying MisstatementsSEC Finalizes Executive Compensation Disclosures, Proposes Extension of 404 for Non-Accelerated, and Finalizes Extension of 404 for Certain FPIsOption Backdating Prompts PCAOB to Issue Staff Audit Practice Alert No. 1FASB and IASB Jointly Issue Preliminary Views Documents on Conceptual Framework for Financial ReportingFASB Issues Interpretation No. 48 on Uncertainty in Income TaxesFASB Issues Invitation to Comment on Bifurcating Insurance ContractsStandard Setters Seek Constituent Views on Recently Issued ProposalsFSP Emphasizes Entity Design in Accounting Under Interpretation 46(R)FASB Amends Employers' Accounting for Pensions and Other Postemployment BenefitsFASB Amends Guidance on Servicing of Financial AssetsFASB Simplifies Accounting for Hybrid Financial Instruments