Accounting Roundup: February 2013
This issue features articles on:
- The FASB’s four new Accounting Standards Updates (ASUs) on foreign-currency matters (ASU 2013-05), joint-and-several obligations (ASU 2013-04), a fair value disclosure exemption for nonpublic entities (ASU 2013-03), and disclosures related to reclassification adjustments out of AOCI (ASU 2013-02).
- The FASB’s and IASB’s revenue redeliberations, which are essentially complete.
- The FASB’s proposed ASU on classifying and measuring financial instruments.