and we will keep you informed about upcoming seminars.
I. Recent Accounting Pronouncements
* FASB 157 Fair Value Measurements (Including Delayed Effective Date)
* FASB 158 Accounting for Defined Benefit Pension and Other Postretirement Plans
* FASB 159 Application of the Fair Value Option for Financial Assets and Liabilities
* FASB 160 Noncontrolling Interests in Consolidated Financial Statements – an Amendment of ARB No. 51
* FASB 164 Not-for-Profit Entities: Mergers and Acquisitions
* FASB 165 Subsequent Events
* FASB 166 Accounting for Transfers of Financial Assets
* FASB 167 Accounting for Variable Interest Entities
* FASB 168 The Hierarchy of U.S. GAAP for Non-Governmental Entities Established in the FASB Accounting Standards Codification
II. Recent Auditing Pronouncements
* SAS 112 Communicating Internal Control Matters Identified in a Financial Statement Audit
* SAS 113 Conforming and Other Minor Amendments to Various Auditing Standards
* SAS 114 (Redrafted) Communicating with Those Charged with Governance
* SAS 115 Communicating Internal Control Matters Identified in an Audit of Financial Statements
* SAS 116 A Review of Interim Financial Information of Non-Issuers
III. Other Pronouncements
* FASB Interpretation FIN 48 Accounting for Uncertainty in Income Tax Positions (Including Delayed Effective Date)
* SSARS 18 Applicability to Compilation and Review Standards to a Review of Interim Information
* FASB Staff Position No. FAS 142-3 Determining the Useful Life of Recognized Intangible Assets
* FASB Staff Position FAS 141 (R) -1 Pre-Acquisition Contingencies Acquired or Assumed in a Business Combination
* FASB Staff Positions FSP 115 -2 and 124-2 Recognition, Measurement, And Disclosure of Other-Than-Temporary Impairments
* Auditing Interpretation of AU Section 508 Reporting on Financial Statements Prepared on the Basis of IFRS
* Auditing Interpretation of AU Section 534 Reporting on Financial Statements Prepared in Conformity with IFRS and the Conduct of an Audit in Accordance with International Standards on Auditing
* Overview of Various Proposed Accounting & Auditing Standards
* Overview of Recent PCAOB Standards
* This seminar will run from 8:30 AM-4:30 PM. The fee of $135 includes lunch. Pre-registration is required. Registration deadline is October 30, 2009.