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Accounting Roundup: January 2011

Published on: Feb 02, 2011

Topics covered in this issue include the following:

Business Combinations

  • FASB Issues ASU on Disclosures About Supplementary Pro Forma Information for Business Combinations

Financial Instruments

  • IASB and FASB Issue Exposure Draft to Align Balance Sheet Offsetting Requirements
  • FASB and IASB Propose Common Solution to Accounting for Impairment of Financial Assets

Receivables

  • FASB Finalizes ASU Delaying Effective Date of Disclosures About TDRs by Creditors

Other Accounting

  • FAF Announces 2011 U.S. GAAP Financial Reporting Taxonomy
  • FAF Appoints New FASB Chairman
  • FAF Appoints New FASB Members
  • IASB Issues IFRS Taxonomy 2011 Exposure Draft
  • Blue-Ribbon Panel Reports on Private-Company Accounting Standards

Other SEC Matters

  • SEC Issues Final Rules on Asset-Backed Securities
  • SEC Releases Studies on Investment Advisers and Broker-Dealers
  • SEC Issues C&DIs Related to Changes in Accountants
  • SEC Issues Final Rules on "Say on Pay" and "Say on Golden Parachutes"
  • SEC Extends Comment Period for Specialized Disclosures

Other Auditing

  • AICPA Issues Exposure Draft on Intended Use of an Auditor's Written Communication
  • PCAOB Enters Into Cooperative Agreement With United Kingdom Audit Regulator
  • SEC Appoints New PCAOB Board Members

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