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Accounting Roundup: Year in Review — 2013

Published on: 20 Dec 2013

In 2013, the FASB continued to work with the IASB on the boards' various convergence projects. In addition to continuing their discussion of the feedback on the proposed leases standard, the boards have essentially completed their redeliberations of their joint revised revenue recognition ED and are planning to issue a final standard on this topic in the first quarter of 2014.

In other news, the SEC has continued to focus on its rulemaking in response to mandates of the Dodd-Frank and JOBS acts by, for example, issuing final rules on registration of municipal advisers and general solicitation related to securities offerings. The Commission has also issued FAQs on its controversial final rule on conflict minerals, which was recently upheld by a federal court. 

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