US Topics 2007 04 05 Final - PwC Japanグループ

1 PricewaterhouseCoopers1 / 3 AOCI PCAOB GAAP SEC 404 FASB ---------------------------------------- ---------------------------------------- ---------------------------------------- AOCI 2007 1 OPEB AOCI PwC 2007-08 CFOdirect Network PCAOB GAAP PCAOB Evaluating Consistency of Financial Statements Rule 3523 Tax Services for Persons in Financial ReportingOversight Roles PCAOB Rule 3523 3522 Tax Transactions Q&A GAAP FASB GAAP Rule 3523 PCAOB Rule 3523 Rule 3523 Q&A

2 PCAOB SEC SEC PCAOB Q&A US TopicsFebruary 1, 2007US TopicsApril5, 2007 PricewaterhouseCoopers2 / 3 5 18 PCAOB PCAOB SEC 404 4 4 SEC PCAOB 2 5 AS 5 6 AS 6 AS 5 SEC 2 SEC 404 SEC PCAOB SEC SEC

3 FASB FASB acquisition method FASB 133 No. H17 Action AlertAction Alert No. 07-14 FASB FASB CFOdirect Network 3 28 FASB 1 1 2 3 EITF / 3 3 21 FASB 1 FASB 133 2 3 4 5 108-0014 4 2-8 13 :03-6858-0179 14 9 771 14 (PwC) PwC PwC PwC 2007 pricewaterhousecoopers Aarata.

4 All rights reserved. pricewaterhousecoopers refers to the Japanese firm of pricewaterhousecoopers Aarata or, as the context requires, the other memberfirm of pricewaterhousecoopers International Limited, each of which is a separate and independent legal entity.