fasb eliminates inconsistencies in financial guarantee insurance contracts fasb issues statement establishing gaap hierarchy（fasb消除矛盾在金融保证保险合同fasb问题声明中建立公认会计准则层次结构）.pdf

May 2008 Audit and Enterprise Risk Services Accounting Roundup. Edited by Robin Kramer and Catherine Kermode, Deloitte Touche LLP Contents International Developments • IASB Issues Annual Improvements to International FASB Developments Standards • FASB Eliminates Inconsistencies in Financial • IASB and FASB Issue Two Conceptual Framework Documents Guarantee Insurance Contracts • FASB Issues Statement Establishing GAAP Hierarchy Other Developments • FASB Tightens Convertible Debt Accounting for • CAQ SEC Regulations Committee Meets With SEC Issuers Staff • FASB Issues FSP on Consolidation and Equity Method Guidance for Not-for-Profit Organizations Appendix A: Recent Meetings • FASB and IASB Issue Two Conceptual Framework Appendix B: Significant Adoption Dates and Documents Deadlines • FASB Proposes FSP on Credit Derivative and Guarantee Disclosures Appendix C: Glossary of Standards • FASB Proposes FSP on Fair Value Accounting for Appendix D: Abbreviations Trading Inventory • FASB Seeks Additional Comments on October Dbriefs for Financial Executives 2006 Exposure Draft, Not-for-Profit Organizations: Mergers and Acquisi