Accounting Roundup – January 2010

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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
  • 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
  • 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.


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