Accounting Roundup: October 2011
This issue features articles on:
- The FASB’s and IASB’s continued progress on lease accounting convergence, discussions regarding financial asset impairment accounting, and interim-period revenue disclosures.
- The FASB’s (1) proposed amendments to investment company accounting and fair value measurements for investment property entities and (2) proposed technical corrections to the FASB Accounting Standards Codification.
- The FAF’s new plan to establish the Private Company Standards Improvement Council.
- SEC roundtable discussions, proposed rules, and guidance related to cybersecurity disclosures and considerations on tax and legal opinions in registered offerings.