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Accounting Roundup: April 2011

Published on: May 03, 2011

Topics covered in this issue include the following:

Intangibles — Goodwill and Other

  • FASB Issues Proposed ASU on Testing Goodwill for Impairment


  • FASB Addresses Troubled Debt Restructurings

Transfers and Servicing

  • FASB Amends Guidance on Effective Control in Repurchase Agreements

Other Accounting

  • FASB and IASB Report on Convergence
  • AICPA Issues Working Draft of Audit and Accounting Guide on Employee Benefit Plans
  • AICPA Issues Working Draft of Audit and Accounting Guide on Health Care Entities
  • AICPA Issues Working Draft of Practice Aid on Valuation of Privately-Held-Company Equity Securities Issued as Compensation

Other SEC Matters

  • SEC Proposes Rule to Remove References to Credit Ratings Under Securities Exchange Act of 1934
  • SEC Publishes Findings and Recommendations From Study on Compliance With Section 404(b)
  • SEC Announces Roundtable on IFRSs
  • SEC Updates Financial Reporting Manual

Other Auditing

  • CAQ Issues Alert on PCAOB Research Note Related to Audits of Foreign Operations of U.S. Registrants
  • PCAOB’s Standing Advisory Group Meets to Discuss Current Projects
  • PCAOB Enters Into Cooperative Agreement With Swiss Regulators


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