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Accounting Roundup: First quarter in review — 2013

Published on: Apr 02, 2013

This edition of Accounting Roundup summarizes the key financial reporting developments in the first quarter of 2013.

During the first quarter of 2013, the FASB issued five ASUs, including two based on final consensuses reached by the EITF. In addition, the FASB and IASB continued to make progress on their respective technical agendas. The boards have essentially completed their joint redeliberations on the proposed revenue standard and expect to issue a final standard in the second quarter of 2013.

In other news, the trustees of the IFRS Foundation announced the initial membership of the Accounting Standards Advisory Forum (ASAF), which consists of various members of the global accounting standard-setting community. The ASAF will serve as a technical advisory body to the IASB.

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