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Accounting Roundup: First Quarter in Review — 2012

Published on: Apr 03, 2012

This issue of Accounting Roundup features articles on events during the first quarter of 2012. During the first quarter of 2012, the EITF met for the first time since November 2011; the FASB and IASB continued to make progress on their financial instruments project, agreeing to jointly deliberate classification and measurement and continuing their discussions of impairment; and the FASB proposed amendments to its guidance on impairment testing of indefinite-lived intangible assets.

In addition, economic events outside the United States, especially the sovereign debt struggles in Europe, continued to make headlines as the SEC issued guidance on disclosures about European sovereign debt exposures and the IPTF discussed impacts of highly inflationary economies.

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