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Accounting Roundup

Accounting Roundup is a newsletter published by Deloitte & Touche LLP (USA) summarising selected recent accounting and financial reporting developments in the United States of America (including FASB, GASB, EITF, SEC, AICPA, PCAOB, and IASB), with Internet links where appropriate. Accounting Roundup is published periodically as developments warrant (generally monthly, with the March, June, and September issues being a quarterly review, and the December issue being a year-in-review publication).

Related Publications

  • Accounting Roundup: April 2013

    May 03, 2013

    This issue features articles on the appointment of Russell G. Golden as the new chairman of the FASB and the FASB's ASUs related to (1) not-for-profit entities (issued in response to an EITF consensus) and (2) the liquidation basis of accounting.

  • Accounting Roundup: February 2013

    Mar 05, 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, and the FASB’s proposed ASU on classifying and measuring financial instruments.

  • Accounting Roundup: January 2013

    Feb 04, 2013

    This issue features articles on (1) President Obama’s nomination of a new SEC chairman, (2) the FASB’s issuance of a final ASU on offsetting disclosure requirements, and (3) the FASB’s ratification of EITF consensuses and tentative conclusions.

  • Accounting Roundup: Special Edition — Annual Update on Accounting for Income Taxes (January 2013)

    Jan 25, 2013

    This special edition of Accounting Roundup by Deloitte (United States) is intended to help keep financial professionals up to date on current developments and plan for future changes. This publication summarizes significant topics that have affected accounting and financial reporting for income taxes over the past year as well as issues that could have a significant impact in the future. Also included are links to other resources that dive deeper into the topics discussed in the articles.

  • Accounting Roundup: November 2012

    Dec 04, 2012

    The November 2012 issue of Accounting Roundup features articles on: (1) the FASB’s tentative decision to require management to perform a going-concern assessment, (2) the IFRS Foundation’s proposal to establish an accounting standards advisory forum, and (3) the SEC’s order providing relief to filers affected by Hurricane Sandy.

  • Accounting Roundup: October 2012

    Nov 02, 2012

    The October 2012 issue of Accounting Roundup features articles on: (1) the IFRS Foundation staff’s analysis of the SEC staff’s final report on incorporating IFRSs into the U.S. financial reporting system, (2) the IIA’s recent revisions to its International Standards for the Professional Practice of Internal Auditing, and (3) the results of the FASB’s and IASB’s recent meetings on accounting for financial instruments.

  • Accounting Roundup: August 2012

    Sep 05, 2012

    The August 2012 issue of Accounting Roundup features articles on: (1) FASB’s proposed alternative to the financial asset impairment model that it jointly developed with the IASB (2) The SEC’s new disclosure requirements related to conflict minerals, sanctionable activities with Iran and Syria, and payments made by issuers engaged in resource extraction (3) the PCAOB’s recently issued release that provides audit committees with information about its inspection process

All Related