Accounting Roundup: October 2013
This issue features articles on:
- The FASB’s issuance of two new proposed ASUs based on consensuses-for-exposure reached by the EITF at its September 2013 meeting.
- The PCAOB’s new standards on the examination of broker-dealer compliance and exemption reports and on auditors’ reporting on supplemental information accompanying the financial statements.
- The SEC’s proposed rules on crowdfunding and assessing diversity practices and policies.