In this Issue:
IFRS Matters
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FASB and IASB Issue Discussion Paper on Revenue Recognition
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IFRIC Issues Guidance on Distribution of Non-Cash Assets to Owners
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IASB Issues Revised Standard on First-Time Adoption
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Tips on Applying IFRS
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IFRS Tools
U.S GAAP Matters
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FASB Issues FSP FIN 48-3
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FASB Issues FSP FAS 132(R)-1, Employers’ Disclosures about Postretirement Benefit Plan Assets
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FASB Proposes Guidance to Improve Financial Instrument Disclosures
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FASB Issues Guidance on Other-than-temporary Impairments
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FASB Proposes to Amend Statement 141(R)’s Guidance on Contingencies
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FASB Issues FSP on Enhanced Disclosures for Certain Financial Assets and Variable Interest Entities
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EITF Meeting Highlights
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Deloitte Issues Guidance on Impact of Statement 141(R) on Income Tax Accounting
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SEC Issues Compliance and Disclosure Interpretations
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Deloitte Issues Guidance on Impact of Current Market Environment on Employee Benefits
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Deloitte Issues Guidance Certain on Equity-Linked Financial Instruments
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SEC Issues New Financial Reporting Manual
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SEC Issues Report on Mark-to-Market Accounting
Regulatory Matters
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The 2008 AICPA National Conference on Current SEC and PCAOB Developments
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SEC Issues Final Rules to Require Registrants to Furnish Interactive Data with Certain SEC Filings
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Highlights of the July 2008 Meeting of the SEC Regulations Committee
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Other SEC Publications and Releases