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Accounting Roundup: Second quarter in review — 2013

Published on: Jul 02, 2013

This quarterly edition of Accounting Roundup features articles on:  

  • The FASB’s and IASB’s issuance of revised proposals on the accounting for insurance contracts.
  • The AICPA’s release of its Financial Reporting Framework for Small- and Medium-Sized Entities (the FRF for SMEs), an optional, comprehensive basis of accounting for businesses that are not required to use U.S. GAAP.
  • The SEC’s issuance of a proposed rule that would address stable value pricing of the prime institutional money market funds.


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