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Insights

Insights is designed to communicate recent accounting and auditing developments to our clients and other friends in a timely manner.

Latest Issue

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Download The Latest Issue File Size 80kb
Articles in this issue include:
"Financial Reporting Alert released"
"Determination of the useful life of intangible assets"
"FSP amends SOP 90-7"
"DIG Implementation Issues revised for issuance of Statement No. 161"
"PCFRC Meets"
"Proposed amendment to accounting for inventories included in trading activities"
"Auditing Standards Board begins redrafting standards"
"PCAOB adopts and amends independence rules"
"Reporting interest income on impaired loans "

Archive Issues

Issue

File Size 88(Kb)	Insights April 15, 2008	Articles in this issue include: "Electing the fair value option at the effective date of Statement No. 159" "Reducing complexity in reporting financial instruments" "Application of the two-class method to master limited partnerships" "Tentative conclusions reached on three EITF Issues" "A review of the fair value hierarchy under Statement No. 157" "Proposed changes to Concepts Statement No. 2" "Quarterly MD&A disclosures regarding Statement No. 157" "FASB Codification now includes some SEC content" "Discussion of accounting for post-employment benefits" "Form 8-K interpretations"

File Size 88(Kb)	Insights April 1, 2008	Articles in this issue include: "Results of National Business Ethic Survey" "Disclosures about derivative instruments and hedging activities" "Employers’ disclosures about postretirement benefit plan assets" "A reminder regarding the assessment of other-than-temporary impairment" "Application of purchase accounting" "Reducing complexity in reporting financial instruments"

File Size 88(Kb)	Insights March 4, 2008	Articles in this issue include: "FASB indefinitely defers effective date of SOP 07-1" "FASB Statement No. 157 amended to exclude Statement No. 13" "Accounting for transfers of financial assets and repurchase financing transactions" "SSARS No. 17 issued" "Guidance proposed for net asset classification of donor-restricted endowment funds" "Disclosures for smaller reporting companies" "Guide for use of Form S-3 by smaller companies IAS 32 amended" "Revised standard for auditing accounting estimates"

File Size 62(Kb)	Insights Feb. 19, 2008	Articles in this issue include: "SEC proposes delay of SOX 404 audit requirement" "Partial deferral of Statement No. 157" "Two International Standards on Review Engagements clarified"

File Size 62(Kb)	Insights Jan. 22, 2008	Articles in this issue include: "McGladrey & Pullen responds to proposed deferral of FIN 48" "SEC Staff issues views regarding certain applications of FASB Statement No. 140" "Credit ratings of counterparties in derivative transactions" "Guidance issued for consistent application of shortcut method" "Accounting for auction rate securities in today’s market" "Standards issued for accounting for business combinations"

File Size 88(Kb)	Insights Jan. 8, 2008	Articles in this issue include: "Use of simplified method to estimate stock option compensation expense" "Understanding and applying FSP FAS 126-1 – Is that nonpublic entity really nonpublic?" "Accounting for interest after recognition of other-than-temporary impairment" "Report on internal control for entities subject to PCAOB and Government Auditing Standards" "Three redrafted auditing standards issued" "Proposed standards regarding internal control"

File Size 110(Kb)	Insights Dec. 20, 2007	Articles in this issue include: “SEC Chair Recommends Delay of SOX 404 Audit Requirement” “Proposed Delay of FIN 48 for Nonpublic Entities” “Partial Deferral of Statement No. 157 Proposed” “Time to Adopt the Measurement Provisions of Statement No.158” “FASB Ratifies EITF Final Consensuses” “Proposed Delay of FIN 48 for Nonpublic Entities” “Partial Deferral of Statement No. 157 Proposed” “Application of Two-Class Method to Master Limited Partnerships” “FAF Proposes Changes to Governance” “SEC Chair Recommends Delay of SOX 404 Audit Requirement” “SEC Issues SOX 404 Brochure for Small Businesses” “Proposed Amendment of IAS 27” “Guidance Proposed for Group Cash-Settled Share-Based Payment Arrangements”

File Size 110(Kb)	Insights Dec. 11, 2007	Articles in this issue include: "2007 Effective Date Reminder" "Standards issued for accounting for business combinations and noncontrolling interests" "McGladrey & Pullen, LLP names new assurance leader " "Determination of the Useful Life of Intangible Assets" "Does Statement No. 157 Apply to Leasing Transactions?" "Preliminary Views on accounting for financial instruments with characteristics of equity" "Accounting for Land and Other Real Estate Held as Investments by Endowments"

File Size 72(Kb)	Insights November 27, 2007	Articles in this issue include: "Probable Delay of FIN 48" "Probable Partial Deferral of Statement No. 157" "FSP Proposed for SOP 07-1 Deferral" "AICPA Single Audit Quality Task Forces" "Smaller Reporting Company Regulatory Relief" "Foreign Private Issuers May Use IFRS or U.S. GAAP" "Dohrer Elected to Transnational Auditors Committee"

File Size 72(Kb)	Insights November 12, 2007	Articles in this issue include: "Accounting for certain loan commitments" "SOP 07-2 released" "Proposed amendments to Part 363 of FDIC regulations"

File Size 88(Kb)	Insights October 26, 2007	Articles in this issue include: "FASB Considers Deferral of Statement No. 157" "SOP 07-1 Deferred Indefinitely" "Treasury Advisory Committee Meets" "SEC Reviews Executive Compensation Disclosures" "Guidance Proposed for Auditing Internal Control in Smaller Companies" "Standing Advisory Group Meeting" "IASB Proposes Amendments to 25 IFRS" "Proposed Standards Regarding Confirmations and Use of Expert"

File Size 66(Kb)	Insights October 16, 2007	Articles in this issue include: "Bill Travis Appointed to Treasury Advisory Committee September PCFRC Meeting" :Proposed Changes to Consolidation and Equity Method Guidance for Not-for-Profits" "White Papers on Illiquidity in the Markets" "Effective Date Announced for Clarified Auditing Standards" New Requirements for Audits of Group Financial Statements"

File Size 67(Kb)	Insights October 2, 2007	Articles in this issue include: "Tentative conclusions reached on three EITF Issues" "COSO issues discussion document" "SEC revises FAQs on internal control" "Proposed accounting for joint arrangements"

File Size 72(Kb)	Insights September 18, 2007	Articles in this issue include: "Proposed Accounting for Convertible Debt Instruments that May Be Settled in Cash" "Proposed Airline Audit and Accounting Guide" "Pension Accounting a Priority on FASB Agenda" "SFAS 157 Application Issues: Your Input Needed" " Small Business Capital Formation Forum" " IRS Proposes Regulations for Cafeteria Plans" " IAS 1 Revised" " Additional Guidance Proposed for Hedge Accounting"

File Size 61(Kb)	Insights September 4, 2007	Articles in this issue include: "SEC Reporting and FASB Update for Mid-sized and Smaller Public Companies" "Hammond appointed to Employee Benefit Plan Industry Expert Panel" "Proposal defines professional requirements in SSARS" "Clarification of IFRIC 14"

File Size 76(Kb)	Insights August 21, 2007	Articles in this issue include: "Notification required for plans that offer company stock" "Accounting for certain loan modifications" "Invitation to comment on proposed FASB project" "Independence impact of providing FIN 48 services to an attest client" "SSARS No. 15 issued" "Independence FAQ updated" "July SEC Regulations Committee meeting" "Exposure drafts of nine redrafted standards"

File Size 80(Kb)	Insights August 7, 2007	Articles in this issue include: "SEC approves auditing standard on internal control over financial reporting" "Revision of Government Auditing Standards" "Hart to join FASB resource group" "Guidance proposed for consistent application of shortcut method" "Proposed accounting for transfers of financial assets and repurchase financing transactions" "PCFRC" "SAS 112 and EBP audits" "Proposed new and amended independence rules" "Hedges of a net investment in a foreign operation"

File Size 69(Kb)	Insights July 24, 2007	Articles in this issue include: "SEC proposes to expand eligibility for scaled reporting by smaller companies" "June EITF developments" "Accounting and financial reporting for intangible assets" "Proposed exemptions from registration for certain stock optionss" "Effect of minimum funding requirement on defined benefit pension asset" "Guidance proposed for real estate sales"

File Size 68(Kb)	Insights July 10, 2007	Articles in this issue include: "Proposed accounting guidance for derivative instruments" "SEC proposes allowing foreign private issuers to use IFRS" "FASB to form resource group to assist with valuation guidance issues" "GASB Concepts Statement No. 4 issued" "Proposed accounting guidance for derivative instruments" "SEC proposes allowing foreign private issuers to use IFRS" "Standing Advisory Group meeting" "Proposed electronic filing and simplification of Form D" "IFRIC issues guidance on accounting for customer loyalty programs"

File Size 78(Kb)	Insights June 26, 2007	Articles in this issue include: "SEC proposes to amend eligibility requirements of Form S-3" "Guidance issued for the application of investment company accounting" "Look for participating securities" "TPAs released for the reporting of fund-raising expenses by not-for-profit organizations"

File Size 73(Kb)	Insights June 12, 2007	Articles in this issue include: "Proper adoption of Statement No. 158 How does the fair value option differ from hedge accounting? Revenue recognition project Disclosures of pension plans revised"

File Size 77(Kb)	Insights May 30, 2007	Articles in this issue include: "PCAOB revises auditing standard on internal control over financial reporting" "SEC Issues SOX 404 Interpretive Management Guidance" "Application of FIN 46(R) to investment companies" "FIN 48 and income tax basis reporting" "PEEC proposes framework for meeting fundamental principles of professional conduct" "Circular A-133 supplement released" "SEC proposes changes to certain reporting requirements for smaller companies" "Strengthening the competitiveness of U.S. capital markets"

File Size 74(Kb)	Insights May 15, 2007	Articles in this issue include: "McGladrey & Pullen responds to proposed guidance for quantifying misstatementsh" "Definition of “settlement” in FIN 48" "TPAs released for employee benefit plans" "FASB Interpretation No. 39 amended" "Financial statement presentation project" "Form 10-Q disclosures related to FIN 48" "Guides for researching on the SEC Web site" "Exposure drafts for three redrafted ISAs"

File Size 81 (Kb)	Insights May 1, 2007	Articles in this issue include: “FAS 159 Status Update” “Proposed Accounting for Financial Guarantee Insurance Contracts” “Determining Whether Options are Indexed to a Company’s Own Stock”

File Size 81 (Kb)	Insights April 17, 2007	Articles in this issue include: "FAS 159’s “Free Pass” Myth" "Derivatives: Reminder No. 3" "Improving the clarity of ASB Standards" "McGladrey & Pullen responds to proposed expanded disclosures for derivatives and hedging activities" "March EITF developments" "Income tax convergence project" "Lawrence W. Smith appointed to FASB" "Tax services for persons in financial reporting oversight roles" "Proposed standard on evaluating consistency of financial statements” "Revision to accounting for certain borrowing costs"

File Size 69 (Kb)	Insights April 3, 2007	Articles in this issue include: "Accounting for Leases: Its Time Has Come" "Derivatives: Reminder No. 2" "Proper Use of the Critical-Terms-Match Method for Evaluating Hedge Effectiveness" "Business Combinations Project Nears Completion" "ASB Gets in Sync with International Standards" "Proposed Accounting for Land and Other Real Estate Held as Investments by Endowments"

File Size 96 (Kb)	Insights March 20, 2007	Articles in this issue include: "Disclosures required for all non-public employers electing delayed adoption of FASB Statement No. 158" "Guidance proposed for quantifying misstatements" "Did the accounting change for your registration rights agreement?" "Upsetting the myth on trade-in accounting" "Director options: Which GAAP applies? " "Derivatives: Reminder No. 1" "Reporting on uncertainties in a review or compilation" "Proposal to clarify auditor’s responsibilities with respect to related parties" "Exposure draft to clarify use of the going concern assumption"

File Size 71 (Kb)	Insights March 6, 2007	Articles in this issue include: "Conforming Amendments Resulting from Statement No. 158" "TPAs Released Regarding the Application of SOP 05-1" "Proposed Definition of “Settlement” in FIN 48" "FAQs for SAB 108" "Interpretative Guidance Regarding Executive Compensation" "Draft Standard for Small and Medium-sized Entities" " Proposal to Amend Certain Related-Party Disclosure Requirements"

File Size 76 (Kb)	Insights February 20, 2007	Articles in this issue include: "All Entities Permitted to Report Financial Assets and Financial Liabilities at Fair Value" "Revision of Government Auditing Standards" "SEC Staff Revises Position on Certain FIN 48 Implementation Issue"

File Size 62 (Kb)	Insights February 6, 2007	Articles in this issue include: "Guidance on accounting for interests in securitized financial assets" "Guidance proposed on computing diluted earnings per share" "Center for audit quality" "Application of PCAOB independence rules to audits of non-issuers required by FDICIA" "Proposed exception for parent companies when adopting IFRS"

File Size 76 (Kb)	Insights January 23, 2007	Articles in this issue include: "BEWARE: That nonpublic entity might not be nonpublic" "Guidance related to certain cash flow hedges" "Who should be designated to issue valuation guidance for financial reporting?" "Proposed international ethics standards may have implications for U.S. auditors" "Interagency statement concerning complex structured finance activities" "Four redrafted auditing standards released"

File Size 130 (Kb)	Insights January 9, 2007	Articles in this issue include: "AICPA practice guide on FIN 48 released" "A roadmap for addressing the accounting for equity-related financial instruments" "Contributing factors to escalating restatements" "TPAs released for investment companies" "Accounting for certain liquidated damages" "Accounting for contributions to certain nonprofit scholarship funding organizations" "Accounting for registration payment arrangements" "FASB proposes expanded disclosures for derivatives and hedging activities" "Proposed conforming amendments resulting from Statement No. 158" "Proposed amendments to FASB Interpretation No. 39" "Proposed guidance related to foreign currency hedges" "Proposed interim guidance for certain fair value measurements withdrawn" "GASB proposes to revise pension disclosure requirements" "Guidance proposed for accounting for intagible assets" "SOX 404 extension for smaller companies" "PCAOB proposes revised auditing standard on internal control over financial reporting" "SEC proposes SOX 404 interpretive management guidance" "Current accounting and disclosure issues" "Executive compensation disclosures amended" "Enhanced written representations proposed"

File Size 150 (Kb)	Insights December 20, 2006	Articles in this issue include: "2006 effective date reminder" "Best wishes, Bill Travis!" "Final consensuses ratified for four EITF Issues " "Tentative conclusions reached on two EITF Issues" "Chookaszian to chair FASAC" "The auditor’s communication with those charged with governance""Tentative conclusions reached on two EITF Issues" "Accounting for pollution remediation obligations" "PCAOB to consider revised auditing standard on internal control over financial reporting" "SFAS 123(R) Disclosures in Interim Financial Statements in the Year after Adoption"

File Size 76 (Kb)	Insights December 6, 2006	Articles in this issue include: "Documentation of the Election to Use the “Short-Cut” Method in FSP FAS 123(R)-3" "Two FIN 48 Implementation Issues Addressed by SEC Staff" "Standard Issued for Segment Reporting" "Accounting for Service Concession Arrangements""

File Size 61 (Kb)	Insights November 21, 2006	Articles in this issue include: "Acquisition in Chicago" "IRS to Help Taxpayers Resolve Uncertain Tax Positions Quickly in Preparation for FIN 48 Disclosures" "Tentative Guidance on Accounting for Interests in Securitized Financial Assets" "Comprehensive Implementation Guide Available" "New EDGAR Search Tool" "IAASB Redrafts Three Standards"

File Size 68 (Kb)	Insights November 8, 2006	Articles in this issue include: "Feed the Pig" "Conduit Bond Obligors Are Public Entities" "Technical Corrections of FASB Statement No. 123(R)" "Further Defining Participating Securities in EPS Calculations" "Interim Guidance Proposed for Certain Fair Value Measurements" "Proposed Accounting for Registration Payment Arrangements" "Accounting for a Depreciable Asset when an Equity Method Investment Is Obtained" "Fraud and the Tone at the Top" "GASB Invites Public Comment on Fund Balance Reporting Issues"

File Size 86 (Kb)	Insights October 25, 2006	Articles in this issue include: "Jay Hanson Appointed to EITF" "Disclosures about Pronouncements Issued But Not Yet Adopted" "Is There an Embedded Derivative?" "Modifications of Instruments Originally Issued as Employee Compensation" "Proposed M&A Accounting by Not-for-Profit Organizations" "Tentative Guidance Related to Certain Cash Flow Hedges""

File Size 72 (Kb)	Insights October 11, 2006	Articles in this issue include: "FASB Issues Statement No. 158, Which Changes Employers’ Reporting of Defined Benefit Postretirement Plans" "Final Consensuses Ratified for Three EITF Issues " "Tentative Conclusions Reached on Four EITF Issues " "GASB Statement No. 48 Issued" "Executive Compensation Disclosure Transition Questions and Answers " "SEC’s Disclosure System to Become “Real-Time"

File Size 49 (Kb)	Insights September 27, 2006	Articles in this issue include: "Guidance Published on Applying APB 25" "FASB Issues Statement on Fair Value Measurements" "FSP Addresses Accounting for Planned Major Maintenance Activities" "Proposed Ethics Interpretations" "Quantifying Financial Statement Misstatements" "IFRIC Proposes Guidance on Accounting for Customer Loyalty Programs"

File Size 49 (Kb)	Insights September 13, 2006	Articles in this issue include: "Small Business Capital Formation Forum" "Miller Appointed to Employee Benefit Plan Audit Quality Center Executive Committee " "Effect of Minimum Funding Requirement on Defined Benefit Pension Asset"

File Size 52 (Kb)	Insights August 30, 2006	Articles in this issue include: "Pension Bill Changes Plan Funding and Administration" "Concepts Statement Proposed"

File Size 76 (Kb)	Insights August 14, 2006	Articles in this issue include: "Proposed Technical Corrections for FASB Statement No. 123(R)" "Proposed Statement on Quality Control Standards" "Recent Developments Regarding AT 501" "Audit Risk Alert Issued for Not-For-Profit Organizations" "SEC Proposes SOX 404 Extension for Smaller Companies" "Alert: Matters Related to Option Grants" "Changes to Disclosure Requirements Concerning Executive Compensation" "Relief from Section 404(b) Compliance Date for Certain Foreign Private Issuers"

File Size 75 (Kb)	Insights August 2, 2006	Articles in this issue include: "Accounting for uncertainty in income taxes" "Accounting for cash flows generated by leveraged leases" "A Practice Aid for auditing alternative investments" "Conrad Hewitt selected as Chief Accountant" "Exposure Draft of Omnibus SAS" "FASB posts changes to the Green Book" "Interim financial reporting and impairment" "No new IFRS effective until 2009" "One more question regarding implementation of GASB Statements No. 43 and 45" "Proposed SSAE hierarchy"

File Size 94 (Kb)	Insights July 19, 2006	Articles in this issue include: "EITF Issues" "Revised Texas Franchise Tax Could Affect Deferred Income Tax Calculations" "FASB and IASB Draft Initial Chapters of Joint Conceptual Framework" "FIN 47 Also Applies to the Health Care Industry and Not-for-Profit Entities" "Technical Bulletin Clarifies Reporting of Medicare Part D Payments" "COSO Guidance for Smaller Public Companies" "SEC Solicits Feedback on Guidance for the Management Assessment Process"

File Size 55 (Kb)	Insights July 5, 2006	Articles in this issue include: "Proposed Revision to Definition of a Public Entity" "Revised Guidance for SFAS 133 Implementation Issues" "Mark Olson Named PCAOB Chairman" "Revised Guidance Proposed for Certain Financial Instruments"

File Size 78 (Kb)	Insights June 21, 2006	Articles in this issue include: "Subscribing to McGladrey & Pullen News Feeds" "Invitation to Comment on Standard-setting Process for Private Companies" "McGladrey & Pullen Responds to Proposed Accounting Standard for Defined Benefit Pension and Other Postretirement Plans" "Reminder about Parent-Company-Only Financial Statements" "Proposed Amendment to SFAS 123(R) Deferral Provision" "Exposure Draft of Government Auditing Standards 2006 Revision" "FAQ on Auditing Adjustments to Prior-period Financial Statements" "SEC Information Now Fully Searchable" "The Critical Role of Financial Reporting in the Capital Markets"

File Size 62 (Kb)	Insights June 7, 2006	Articles in this issue include: "IFASB Seeks Comments on the Bifurcation of Insurance and Reinsurance Contracts" "Proposed FSP Addresses Accounting for Planned Major Maintenance Activities" "Communicating Internal Control Related Matters Identified in an Audit" "More Reporting Proposed for Registered Accounting Firms"

File Size 58 (Kb)	Insights May 24, 2006	Articles in this issue include: "More TPAs Released for SOP 03-3" "Interagency Statement Proposed Concerning Complex Structured Finance Activities" "Circular A-133 Supplement Released" "PCAOB and SEC Announce Actions to Improve SOX 404" "The Relationship between Internal Control and the Cost of Equity Capital" "SEC reporting and FASB update forum for midsized smaller public companies"

File Size 90 (Kb)	Insights May 10, 2006	Articles in this issue include: "McGladrey & Pullen responds to international needs" "Combined financial statements under FIN 46(R)" "Preliminary views on accounting and financial reporting for derivatives" "SEC approves PCAOB ethics and independence rules" "Advisory Committee issues final report" "SFAS 123(R) disclosures in interim financial statements for public companies" "SEC reporting and FASB update forum for midsized smaller public companies"

File Size 62 (Kb)	Insights April 26, 2006	Articles in this issue include: "FASB Issues Guidance on Determining the Variability to Be Considered in Applying FIN 46(R)" "FIN 47 Applies to a Variety of Companies" "Financial Reporting Alert: Employee Stock Option Accounting" "Susan Phillips Appointed to FAF Board of Trustees" "More Guidance for Presentation of Discontinued Operations in the Cash Flow Statement"


File Size 78 (Kb)	Insights April 12, 2006	Articles in this issue include: "McGladrey & Pullen Responds to Proposed FSP" "FASB Proposes Major Change in Employers' Reporting Defined Benefit Postretirement Plans" "Accounting For Life Settlement Contracts" "EITF Changes Rules of Practice and Tentative Conclusions Ratified" "IRS to Examine More EB Plans" "Reporting Pursuant to the Global Investment Performance Standards" "Standard Proposed for Auditing Group Financial Statements"


File Size 117 (Kb)	Insights March 29, 2006	Articles in this issue include: "FASB issues Statement No. 156 and updated Implementation Guidance" "FASB revises SFAS 133 Implementation Guide" "GASB 45 - are you ready?" "Differences between governmental and for-profit financial reporting" "Amendments to IAS 1 proposed"

File Size 65 (K)	Insights March 15, 2006	Articles in this issue include: "Training Opportunity: Implementing SFAS 123(R)" "A Roadmap for International Convergence" "FASB and IASB Seek Input on Finanical Instruments" "Seidman Reappointed to FASB" "Risk Assessment Standards Issued" "Manufacturing Industry Audit Alert Issued" "Dohrer Appointed to AICPA Assurance Services Executive Committee" "Comments Requested on Advisory Committee Recommendations" "Interpretation on the Reassessment of Embedded Derivatives"

File Size 70 (K)	Insights February 28, 2006	Articles in this issue include: "Presentation of certain items in the Cash Flow Statement" "Accounting for Certain Hybrid Financial Instruments" "FASB responds to SEC Study" "Compliance with Applicable Servicing Criteria under Regulaton AB" "Proposed technical bulletin to clarify reporting of Medicare Pat D payments" "Presentation of discontinued operations in the Cash Flow Statement" "Standing Advisory Group meeting" "Roundtable to discuss SOX 404 experience"

File Size 65 (K)	Insights February 15, 2006	Articles in this issue include: "Classification Guidance for Options" "Proposed accounting for pollution remediation" "SEC approves Auditing Standard No. 4" "Small Buisness Capital Formation Forum releases report" "EDGAR filer manual updated" "Proposed amendments to IFRS 2"

File Size 72 (K)	Insights February 1, 2006	Articles in this issue include: "Proposed classification guidance for options" "Proposed fair value option" "Proposed SSAE for reporting on internal control" "SEC proposes amendments to executive comp and other disclosure requirements" "Forums on Auditing in the Small Business Environment" "Interpretation to clarify scope of IFRS 2" "Draft interpretation for interim accounting for impairment" IASB proposes to align segment reporting requirements with U.S. GAAP"

File Size 72 (K)	Insights January 18, 2006	Articles in this issue include: "Reporting of fully benefit-responsive investment contracts" "Guidance issued for nonregistered investment partnerships" "Audit risk alert issued" "Audit risk alert issued for financial institutions" "Proposed guidance for management of non-traditional mortgage products" "Implementation guide for GASB statement No. 44" "SEC to consider executive comp disclosures" "Exposure draft regarding related parties"

File Size 77 (K)	Insights January 4, 2006	Articles in this issue include: "Accounting and disclosure considerations related to certain loan products" "Proposed guidance on accounting for renewable intangible assets" "Guide to help financial institutions comply with information security guidelines" "Temporary exemptionsresulting from hurricanes" "When is form 10-K due?" "PCAOB selects new Chief Auditor" "Clarification of certain IAS 21 requirements" "IASB revises IFRS 4 implementation guidance"

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