Accounting Policy and Practice Report Index-Summary

JAPAN

– Convergence

– – Accounting equivalence granted by EU to GAAP used in Japan, 38
– – FASB holds eighth meeting with Japanese board, 979
– – FASB, IASB and Japan convergence talks continue, 268
– – Schedule for convergence with IFRS, Japanese commission urges review, 173; Japan may allow voluntary adoption of IFRS by 2010, 587; Japan reports progress on convergence with IFRS, 851

– Going concern rules to be revised, 319
– Mutual audit inspection recognition agreement with E.U. likely, 854

JOINT VENTURES

– Codification corrections, ASU issued by FASB to correct and conform SEC guidance, 892
– IASB refines proposals based on constituent input on exposure draft, 492

JURISDICTION

– Auditor firing case remanded to state court, no federal jurisdiction found (S.D. Fla.), 445
– Auditor regulation, constitutionality of PCAOB, challenge to (U.S., rev grant), 496; Olson resignation not related to, 539; argument scheduled, 944; CII files amicus curiae brief supporting PCAOB, 989
– Derivative actions, private right of action does not exist under Sarbanes-Oxley forfeiture provision, court erred in defeating diversity jurisdiction over state law claims (9th Cir.), 50

JUSTICE DEPARTMENT (DOJ)

– Backdating of stock options, investigations of

See STOCK OPTION BACKDATING

– Investigations, BNA adds new portfolios to series, 282