Accounting Roundup – January 2010

  • EITF Roundup Image

03 Feb, 2010

We have posted the January 2010 Edition of Accounting Roundup published by Deloitte & Touche LLP (United States).

The newsletter is now organised by topic rather than by standard-setter. Topics covered in this issue include:

Business Combinations

  • FASB Issues ASU on Not-for-Profit Mergers and Acquisitions
Consolidation
  • FASB Votes to Finalize Deferral of Statement 167 for Certain Investment Funds
  • FASB Clarifies Scope of Decrease-in-Ownership Provisions in ASC 810-10
  • FASB Issues ASU on Variable Interest Entities
Contingencies
  • IASB Reexposes Proposals for the Measurement of Liabilities in IAS 37
Earnings per Share
  • FASB Issues Guidance on Accounting for Distributions to Shareholders With Components of Stock and Cash
Fair Value Measurements and Disclosures
  • FASB Issues ASU on Improving Disclosures About Fair Value Measurements
  • AICPA Publishes Draft Issues Paper on Fair Value Measurements and Disclosures About Certain Issues Pertaining to Not-for-Profit Entities
Financial Instruments
  • FASB Deliberates Approach to Accounting for Credit Impairment and Interest Income
Income Taxes
  • French Business Tax Law Change
Stock Compensation
  • FASB Issues ASU on Escrowed Share Arrangements and the Presumption of Compensation
Transfers and Servicing
  • FASB Issues ASU on Accounting for Transfers of Financial Assets
Industry Accounting
  • FASB Updates Oil and Gas Reserve Estimation and Disclosure Requirements
Other Accounting
  • Financial Reporting Considerations Related to Venezuela's Currency Exchange Controls and Highly Inflationary Status
  • FASB Proposes Amendments to Subsequent-Events Disclosure Requirements
  • FASB Publishes Revised Notice to Constituents About the Codification
  • FASB Issues Technical Corrections to SEC Content
  • AICPA Issues Technical Practice Aids
SEC Matters
  • SEC Approves Interpretive Guidance on 'Climate-Change' Disclosures
  • SEC Approves PCAOB Auditing Standard 7
  • SEC Issues Compliance and Disclosure Interpretations on Non-GAAP Measures
  • SEC Issues Final Say-on-Pay Rules for TARP Companies
  • SEC Issues Compliance and Disclosure Interpretations on Proxy Disclosure Enhancements
Other Auditing
  • PCAOB Issues Staff Guidance
  • ASB Proposes Various Statements on Auditing Standards
  • AICPA Issues Guidance on Compilation and Review Engagements
  • AICPA's GAQC Issues Statement on Compliance Audits
GASB Matters
  • GASB Issues Final Statement on OPEB Measurements
  • GASB Issues Final Statement on Chapter 9 Bankruptcies
Other International
  • FCAG Issues Letter to G-20 on IASB and FASB Progress
  • IASB Issues Limited Exemption Amendment to IFRS 1
Click to view Accounting Roundup — January 2010. You will find past issues of Accounting Roundup Here.

 

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.