Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statements on Auditing Standards, 55551-55552 [E9-25998]

Download as PDF Federal Register / Vol. 74, No. 207 / Wednesday, October 28, 2009 / Notices whether they wish to collocate in particular remote terminals. In CC Docket No. 96–98, the Commission sought comment on whether ILECs should provide certain notifications to competing carriers. This proposed collection is used by the Commission, state commissions, and competitive carriers to facilitate the deployment of advanced services and other telecommunications services. Federal Communications Commission. Marlene H. Dortch, Secretary. [FR Doc. E9–25920 Filed 10–27–09; 8:45 am] BILLING CODE 6712–01–S FEDERAL COMMUNICATIONS COMMISSION Notice of Public Information Collection Being Reviewed by the Federal Communications Commission, Comments Requested October 23, 2009. The Federal Communications Commission, as part of its continuing effort to reduce paperwork burden invites the general public and other Federal agencies to take this opportunity to comment on the following information collection(s), as required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3501–3520. An agency may not conduct or sponsor a collection of information unless it displays a currently valid control number. No person shall be subject to any penalty for failing to comply with a collection of information subject to the Paperwork Reduction Act (PRA) that does not display a valid control number. Comments are requested concerning (a) whether the proposed collection of information is necessary for the proper performance of the functions of the Commission, including whether the information shall have practical utility; (b) the accuracy of the Commission’s burden estimate; (c) ways to enhance the quality, utility, and clarity of the information collected; and (d) ways to minimize the burden of the collection of information on the respondents, including the use of automated collection techniques or other forms of information technology. DATES: Persons wishing to comments on this information collection should submit comments on December 28, 2009. If you anticipate that you will be submitting comments, but find it difficult to do so within the period of time allowed by this notice, you should advise the contact listed below as soon as possible. erowe on DSK5CLS3C1PROD with NOTICES SUMMARY: VerDate Nov<24>2008 15:34 Oct 27, 2009 Jkt 220001 Direct all PRA comments to Nicholas A. Fraser, Office of Management and Budget (OMB), via fax at (202) 395–5167, or via the Internet at Nicholas_A._Fraser@omb.eop.gov and to Judith B. Herman, Federal Communications Commission (FCC). To submit your PRA comments by e–mail send then to: PRA@fcc.gov. FOR FURTHER INFORMATION CONTACT: Judith B. Herman, OMD, 202–418–0214. For additional information about the information collection(s) send an e–mail to PRA@fcc.gov or contact Judith B. Herman, 202–418–0214]. SUPPLEMENTARY INFORMATION: OMB Control No: 3060–0775. Title: Section 64.1903, Obligations of All Incumbent Local Exchange Carriers (LECs). Form No.: N/A. Type of Review: Extension of a currently approved collection. Respondents: Business or other for– profit. Number of Respondents: 10 respondents; 10 responses. Estimated Time Per Response: 6,056 hours. Frequency of Response: Recordkeeping Requirement. Obligation to Respond: Mandatory. Total Annual Burden: 60,560 hours. Privacy Act Impact Assessment: N/A. Nature and Extent of Confidentiality: The Commission is not requesting respondents to submit confidential information to the Commission. This is a recordkeeping requirement. Need and Uses: The Commission is requesting an extension (no change in the recordkeeping requirement) in order to obtain the full three year clearance from the Office of Management and Budget (OMB). There is no change in the estimated number of respondents/ responses, burden hours and annual costs. In CC Docket Nos. 96–149 and 96–61, the Commission imposed recordkeeping requirements on independent local exchange carriers (LECs). Independent LECs wishing to offer international, Interexchange services must comply with the separate affiliate requirements of the Competitive Carrier Fifth Report and Order in order to do so. One of these requirements is that the independent LEC’s international, Interexchange affiliate must maintain books of account separate from such LEC’s local exchange and other activities. This regulation does not require that the affiliate maintain books of account that comply with the Commission’s Part 32 rules; rather, it refers to the fact that as a separate legal entity, the international, interexchange ADDRESSES: PO 00000 Frm 00016 Fmt 4703 Sfmt 4703 55551 affiliate must maintain its own books of account in the ordinary course of its business. This recordkeeping requirement is used by the Commission to ensure that independent LECs providing international, interexchange services through a separate affiliate are in compliance with the Communications Act of 1934, as amended, and with Commission policies and regulations. Federal Communications Commission. Marlene H. Dortch, Secretary. [FR Doc. E9–25919 Filed 10–27–09; 8:45 am] BILLING CODE 6712–01–S FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statements on Auditing Standards AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal Advisory Committee Act (Pub. L. 92–463), as amended, and the FASAB Rules of Procedure, as amended in April, 2004, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has released the Exposure Draft on Subsequent Events: Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statements on Auditing Standards. The American Institute of Certified Public Accountants’ (AICPA) Statements on Auditing Standards (SAS) AU section 560, Subsequent Events, includes accounting and financial reporting guidance that is not discussed in the authoritative literature that establishes accounting principles. The objective of the proposed Statement is to incorporate that guidance into the authoritative literature of the FASAB. The Exposure Draft is available on the FASAB home page https:// www.fasab.gov/exposure.html. Copies can be obtained by contacting FASAB at (202) 512–7350. Respondents are encouraged to comment on any part of the exposure draft. Written comments are requested by December 28, 2009, and should be sent to: Wendy M. Payne, Executive Director, Federal Accounting Standards Advisory Board, 441 G Street, NW., Suite 6814, Mail Stop 6K17V, Washington, DC 20548. E:\FR\FM\28OCN1.SGM 28OCN1 55552 Federal Register / Vol. 74, No. 207 / Wednesday, October 28, 2009 / Notices FOR FURTHER INFORMATION CONTACT: Wendy Payne, Executive Director, at (202) 512–7350. Authority: Federal Advisory Committee Act, Pub. L. 92–463. Dated: October 23, 2009. Charles Jackson, Federal Register Liaison Officer. [FR Doc. E9–25998 Filed 10–27–09; 8:45 am] BILLING CODE 1610–02–P FEDERAL RESERVE SYSTEM Change in Bank Control Notices; Acquisition of Shares of Bank or Bank Holding Companies The notificants listed below have applied under the Change in Bank Control Act (12 U.S.C. 1817(j)) and § 225.41 of the Board’s Regulation Y (12 CFR 225.41) to acquire a bank or bank holding company. The factors that are considered in acting on the notices are set forth in paragraph 7 of the Act (12 U.S.C. 1817(j)(7)). The notices are available for immediate inspection at the Federal Reserve Bank indicated. The notices also will be available for inspection at the office of the Board of Governors. Interested persons may express their views in writing to the Reserve Bank indicated for that notice or to the offices of the Board of Governors. Comments must be received not later than November 12, 2009. A. Federal Reserve Bank of Chicago (Colette A. Fried, Assistant Vice President) 230 South LaSalle Street, Chicago, Illinois 60690–1414: 1. Ronald R. Reed, St. Clair, Michigan; to retain voting shares of Michigan Community Bancorp, Ltd., and thereby indirectly retain voting shares of Lakeside Community Bank, both of Sterling Heights, Michigan. Federal Register. Copies of the agreements are available through the Commission’s Web site (https:// www.fmc.gov) or by contacting the Office of Agreements at (202)–523–5793 or tradeanalysis@fmc.gov. Agreement No.: 011383–043. Title: Venezuelan Discussion Agreement. ¨ Parties: Hamburg-Sud, Seaboard Marine Ltd., King Ocean Service de Venezuela, and SeaFreight Line, Ltd. Filing Party: Wayne R. Rohde, Esq.; Sher & Blackwell LLP; 1850 M Street, NW.; Suite 900; Washington, DC 20036. Synopsis: The amendment would add Mediterranean Shipping Company S.A. as a party to the agreement. Agreement No.: 011666–004. Title: West Coast North America/ Pacific Islands Vessel Sharing Agreement. ¨ Parties: Hamburg-Sud and Polynesia Line Ltd. Filing Party: Wayne R. Rohde, Esq.; Sher & Blackwell LLP; 1850 M Street, NW.; Suite 900; Washington, DC 20036. Synopsis: The amendment reduces the required notice to resign from the agreement. Agreement No.: 011722–004. Title: New World Alliance/Maersk Line Slot Exchange Agreement. Parties: A.P. Moller Maersk A/S; American President Lines, Ltd.; APL Co. PTE Ltd.; Mitsui O.S.K. Lines, Ltd., and Hyundai Merchant Marine Co., Ltd. Filing Party: Wayne R. Rohde, Esquire; Sher & Blackwell LLP; 1850 M Street, NW., Suite 900; Washington, DC 20036. Synopsis: The amendment would add the U.S. West Coast to the geographic scope of the agreement, revise vessel strings and allocations, and shorten the notice required to terminate the agreement. By Order of the Federal Maritime Commission. Dated: October 23, 2009. Karen V. Gregory, Secretary. [FR Doc. E9–25982 Filed 10–27–09; 8:45 am] BILLING CODE 6210–01–S BILLING CODE P FEDERAL MARITIME COMMISSION FEDERAL MARITIME COMMISSION Notice of Agreements Filed erowe on DSK5CLS3C1PROD with NOTICES Board of Governors of the Federal Reserve System, October 23, 2009. Robert deV. Frierson, Deputy Secretary of the Board. [FR Doc. E9–25904 Filed 10–27–09; 8:45 am] Ocean Transportation Intermediary License; Applicants The Commission hereby gives notice of the filing of the following agreements under the Shipping Act of 1984. Interested parties may submit comments on the agreements to the Secretary, Federal Maritime Commission, Washington, DC 20573, within ten days of the date this notice appears in the VerDate Nov<24>2008 15:34 Oct 27, 2009 Jkt 220001 Notice is hereby given that the following applicants have filed with the Federal Maritime Commission an application for license as a Non-VesselOperating Common Carrier and Ocean Freight Forwarder—Ocean Transportation Intermediary pursuant to PO 00000 Frm 00017 Fmt 4703 Sfmt 4703 section 19 of the Shipping Act of 1984 as amended (46 U.S.C. Chapter 409 and 46 CFR 515). Persons knowing of any reason why the following applicants should not receive a license are requested to contact the Office of Transportation Intermediaries, Federal Maritime Commission, Washington, DC 20573. Non-Vessel-Operating Common Carrier Ocean Transportation Intermediary Applicants Secure Freight Systems (U.S.A.), Inc., 27438 237th Pl., SE., Maple Valley, WA 98038. Officers: Becky Hibbert, Secretary (Qualifying Individual), Gordon Lam, President. VGO International Freight, Inc., 2707 East Valley Blvd., Ste. 311, West Covina, CA 91792, Officers: Patrick Pak Fun Chui, Vice President (Qualifying Individual), Kit Y. Tsui, President. Wheelsky Logistics, Inc., 14515 E. Don Julian Road, City of Industry, CA 91746, Officer: Heng (Alex) J. Huang, Vice President (Qualifying Individual). Non-Vessel-Operating Common Carrier and Ocean Freight Forwarder Transportation Intermediary Applicants Maze Express, LLC, 7031 Albatross Drive, Buena Park, CA 90620, Officer: Bang (Barry) Nguyen, Member/ Manager (Qualifying Individual). Aprile USA, Inc. dba Allied Seafreight Line, 1370 Broadway, Suite 1006, New York, NY 10018, Officer: Satish Arora, Asst. Secretary (Qualifying Individual). Glodex, Corp., 7235 NW. 54th Street, Miami, FL 33166, Officer: Janete Rondon, President (Qualifying Individual). Chaker Inc. dba Marina Line dba Folk Shipping Co., 2614 Treeview Drive, Arlington, TX 76016, Officers: Tarek Abdallah, President (Qualifying Individual), Ziad Abdallah, Vice President. New K.S.A.I., Inc. dba KSA America Inc. dba KSA America Line, 3109 Lomita Blvd., Torrance, CA 90505, Officer: Daniel Benoit, Vice President (Qualifying Individual). Ocean Freight Forwarder—Ocean Transportation Intermediary Application Oceanland Service Inc., 8054 E. Garvey Ave., Ste. 200, Rosemead, CA 91770, Officer: Qiling Wu, President (Qualifying Individual). E:\FR\FM\28OCN1.SGM 28OCN1

Agencies

[Federal Register Volume 74, Number 207 (Wednesday, October 28, 2009)]
[Notices]
[Pages 55551-55552]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-25998]


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FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD


Codification of Accounting and Financial Reporting Standards 
Contained in the AICPA Statements on Auditing Standards

AGENCY: Federal Accounting Standards Advisory Board.

ACTION: Notice.

-----------------------------------------------------------------------

    Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal Advisory 
Committee Act (Pub. L. 92-463), as amended, and the FASAB Rules of 
Procedure, as amended in April, 2004, notice is hereby given that the 
Federal Accounting Standards Advisory Board (FASAB) has released the 
Exposure Draft on Subsequent Events: Codification of Accounting and 
Financial Reporting Standards Contained in the AICPA Statements on 
Auditing Standards.
    The American Institute of Certified Public Accountants' (AICPA) 
Statements on Auditing Standards (SAS) AU section 560, Subsequent 
Events, includes accounting and financial reporting guidance that is 
not discussed in the authoritative literature that establishes 
accounting principles. The objective of the proposed Statement is to 
incorporate that guidance into the authoritative literature of the 
FASAB.
    The Exposure Draft is available on the FASAB home page https://www.fasab.gov/exposure.html. Copies can be obtained by contacting FASAB 
at (202) 512-7350.
    Respondents are encouraged to comment on any part of the exposure 
draft. Written comments are requested by December 28, 2009, and should 
be sent to: Wendy M. Payne, Executive Director, Federal Accounting 
Standards Advisory Board, 441 G Street, NW., Suite 6814, Mail Stop 
6K17V, Washington, DC 20548.

[[Page 55552]]


FOR FURTHER INFORMATION CONTACT: Wendy Payne, Executive Director, at 
(202) 512-7350.

    Authority: Federal Advisory Committee Act, Pub. L. 92-463.

    Dated: October 23, 2009.
Charles Jackson,
Federal Register Liaison Officer.
[FR Doc. E9-25998 Filed 10-27-09; 8:45 am]
BILLING CODE 1610-02-P
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