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[相关讨论]全球经济调查显示，养老金会计未来这个星期的讨论 [复制链接]

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只看楼主倒序阅读使用道具 0楼发表于: 2012-03-27

— 本帖被阿文哥从注会英语移动到本区(2012-07-02) —

The AICPA and the Chartered Institute of Management Accountants on March 29 will release results of the first CGMA Global Economic Survey.

The quarterly survey is designed to capture the views of CGMA executives on economic condition worldwide and in their respective countries. A panel of leading CGMA executives will also share key expectation, plans and challenges for their own companies.

CIMA executives, CGMAs and John Bowler, a senior economist with the Economist Intelligence Unit, will discuss the results of the survey and the implication of current economic developments on business during an April 18 webcast.

GASB talks pension accounting

GASB will continue deliberating the proposals in EDs on pension accounting and financial reporting in a telephone conference scheduled to begin at 1 p.m. Tuesday.

In this session, discussion will include employer reporting for defined contribution pension; reporting by defined contribution pension plans; and issues related to deferred retirement option. Also on the agenda are issues related to employer financial statement display of pension-related balances; andof issues related to selection of a municipal bond index rate for purposes of determining the discount rate. Direction for listening to the teleconference by telephone are posted on GASB’s website.

GASB issued the EDs in June 2011. One ED, Accounting and Financial Reporting for Pension – an amendment of GASB Statement No. 27, relates primarily to reporting by governments that provide pension to their employees.

The other ED addresses the reporting by pension plans that administer those benefits and is called Financial Reporting for Pension Plans – an amendment of GASB Statement No. 25.

PCAOB discusses investor protection

The PCAOB’s mission to protect investors as described in the Sarbanes-Oxley Act of 2002 will be the focus of a meeting of the PCAOB’s Investor Advisory Group from 9 to 5 p.m. on Wednesday in Washington.

Sarbanes-Oxley will mark its 10th anniversary in July. The advisory group’s agenda includes discussing the role, relevancy and value of the audit; auditor assessments of a company’s ability to continue as a going concern and related global initiatives; independence, objectivity and skepticism of auditors; and audit firm practice and transparency.

The meeting is open to the public and will be available via webcast on the PCAOB website and later by podcast.
AICPA和特许管理会计师公会于3月29日将释放CGMA的第一个全球经济的调查结果。

本季度调查是用来捕捉CGMA高管对全球经济的条件下，在各自国家的意见。，CGMA高管领导的一个小组将分享关键的预期，计划和挑战，为自己的公司。

CIMA的管理人员，的CGMAs和约翰·鲍勒，与经济学人信息部高级经济师，将讨论结果的调查，并在4月18日网络直播目前的经济发展对企业的影响。

GASB的会谈退休金会计

GASB的养老金会计及财务报告电话会议预定在周二下午开始1将继续审议在EDS的建议。

在本次会议，讨论将包括界定供款退休金的雇主报告;界定供款退休金计划的报告;和递延退休方案有关的问题。也提上议事日程，有关雇主养老金有关结余的财务报表显示的问题;和复议有关决定贴现率的目的市政债券指数率的选择问题，通过电话收听电话会议的指示于GASB的网站。

GASB的在2011年6月发出的EDS。1个ED，会计及财务报告退休金- GASB的声明第27号修正案，主要涉及由政府提供给员工的退休金呈报。

其他海关处理报告和退休金计划管理的好处被称为退休金计划的财务报告- GASB的声明第25号修正案。

PCAOB的讨论投资者保护

上市公司会计监管委员会在2002年的Sarbanes-Oxley法案，以保护投资者的使命将是一个PCAOB的投资者咨询集团从9时至5时，上周三在华盛顿会议的焦点。

萨班斯 - 奥克斯利法案“将在7月庆祝其10周年。咨询小组的议程包括讨论的作用，审计的相关性和价值;一个公司的能力，继续作为一个持续的关注和相关的全球性倡议，核数师的评估，核数师的独立性，客观性和怀疑;和审计师事务所的做法和透明度。

这次会议是向公众开放，将通过提供网上直播， PCAOB的网站上，后来由播客。