Sunday, January 11, 2009

Essentials for 2008 Year End Reporting

The Big 4, second-tier firms, and various other sources provide a rich offering of tools for those working in the trenches preparing 2008 financials. Here are some good ones--if you are aware of any others, please let me know:

Deloitte:
U.S.
Top 2008 Financial Reporting Developments
Highlights of the 2008 AICPA National Conference on Current SEC and PCAOB Developments
SEC Comment Letters on Domestic Issuers
IFRS Reporiting
SEC Comment Letters on Foreign Private Issuers Using IFRSs
Model financial statements, checklists, and compliance questionnaires
Deloitte: Canadian Reporting Requirements
2006 Annual Financial Reporting Document Review

PriceWaterhouseCoopers:
Reporting considerations in the current market
US GAAP Pronouncements Affecting 2008 Financial Statements (includes developments to December 31, 2008)
Canadian GAAP Pronouncements Affecting 2008 Financial Statements (includes developments to December 31, 2008)
SEC speeches, including those at the 2008 AICPA/SEC Conference
Highlights of the 2008 AICPA National Conference on Current SEC and PCAOB Developments

KPMG:
U.S.
2008 AICPA National Conference on Current SEC and PCAOB Developments
IFRS
IFRS Disclosure Checklist
Illustrative financial statements
Canada
Focus on Financial Reporting 2008 Annual Update

Ernst & Young
AICPA National Conference on current SEC and PCAOB developments

BDO Canada
Accounting Update 2008

Grant Thornton
2008 AICPA National Conference on Current SEC and PCAOB Developments
FAS 157 Resource Center

SEC
SEC Division of Corporate Finance
Financial Reporting Manual--updated 2008 (formerly "Accounting Disclosure Rules and Practices")

FASB
Effective Dates of Recent FASB Documents

Canadian Institute of Chartered Accountants
Effective Dates for New Standards
IFRS Model Financial Statements from various accounting firms amd other sources