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Accounting Roundup: August 2011

Published on: Aug 31, 2011

This issue features articles on:

  • Convergence efforts between the FASB and IASB and the boards' decisions on investment companies.
  • The FASB’s work on the investment property entity project, the disclosure framework project, the financial instruments project, and the amendments to goodwill impairment guidance.
  • The IASB’s proposed deferral of IFRS 9, Financial Instruments.
  • Impacts on investments in Greek and other Eurozone sovereign debt.
  • Financial reporting considerations related to S&P's credit rating downgrade for long-term U.S. sovereign debt.
  • A one-year update on Dodd-Frank Act rulemaking efforts.
  • The PCAOB’s requests for feedback on auditor independence and the potential for mandatory audit firm rotation.


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