The
newsletter is developed by Deloitte's Global IFRS and Offerings Services (GIOS) team – Deloitte practitioners assisting non-US companies and non-US practice office engagement teams in applying US GAAP and IFRSs and in complying with the SEC's financial reporting rules. The GIOS Newsletter is an update on relevant GAAP, regulatory, and other matters, webcasts, and publications, with hyperlinks to source material. Past GIOS Newsletters are
Here.
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In this issue of the GIOS newsletter:
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IFRS Matters
- IASB Issues IFRS on Classification and Measurement of Financial Assets
- IASB Amends IAS 32 to Clarify Rights Issues
- IASB Proposes Changes as Part of Its Annual Improvements Project
- Trustees of IASC Foundation Publish Proposals on Enhanced Accountability and Stakeholder Outreach
- IASC Foundation Exposes IFRS for SMEs Taxonomy for Public Comment
- An Update on the FASB's and IASB's Joint Project on Accounting for Income Taxes
- IASB issues Amendments to IAS 24
- IASB Proposes New Approach to Accounting for Credit Losses
- IFRS Tools
US GAAP Matters
- FASB Issues ASUs on Revenue Arrangements
- FASB Issues ASU on Accounting for Own-Share Lending Arrangements
- FASB Issues Proposed ASU on Embedded Credit Derivative Scope Exception
- FASB Provides Guidance on Accounting for Uncertainty in Income Taxes
- FASB Issues Proposed ASU on Research and Development Assets Acquired in an Asset Acquisition
- FASB Issues Proposal Regarding Ownership Provisions in the Consolidation Subtopic
- FASB Issues Guidance on Measuring Fair Value of Certain Alternative Investments
- FASB Issues ASU Regarding Measuring Liabilities at Fair Value
- FASB issues a proposed ASU on the EITF consensus-for-exposure on Issue 09-B
- FASB Proposes ASU on Oil and Gas Reserve Estimation and Disclosures
- FASB Issues Technical Corrections and Other Changes to the Codification
- AICPA Oil and Gas Guide Working Draft
- FASB Votes to Defer Statement 167 for Interests in Certain Entities
- Proposed ASU, Improving Disclosures About Fair Value Measurements: FASB Decides to Defer Sensitivity Analysis and to Issue Other Proposed Disclosures
- Financial Reporting Considerations for Pension and Other Postretirement Benefits
- First Steps Revisited: Additional Tax Relief for Business and Homebuyers
- FASB Proposes to Amend Subsequent Events Date Disclosure Requirement
- SEC Releases Staff Accounting Bulletin No. 113
- Guidance on Material Modifications to Revenue Arrangements With Multiple Deliverables
- EITF Reaches Consensus on Accounting for Stock Dividends
- EITF Reaches Consensus-for-Exposure Regarding Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset
- EITF Reaches Consensus-for-Exposure Regarding Impact of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Primarily Trades
- EITF Reaches Consensus-for-Exposure on Casino Base Jackpot Liabilities
- EITF Reaches Consensus-for-Exposure on the Definition of Deferred Acquisition Costs of Insurance Entities
Other Matters
- AICPA's ASB Proposes Various Statements on Auditing Standards
- SEC Proposes Rule to Provide Temporary Filing Accommodation for Static Pool Information
- GAO Issues Report on Troubled Asset Relief Program
- SEC Chairman Issues Letter to Broker-Dealer CEOs on Compensation Arrangements
- SEC Sends Sample Letter to Public Companies About MD&A Disclosure Regarding Provisions and Allowances for Loan Losses
- PCAOB Issues Staff Guidance
- SEC's Division of Corporation Finance Issues Compliance and Disclosure Interpretations
- SEC Announces New Division of Risk, Strategy, and Financial Innovation
- SEC Investor Advisory Committee Forms Subcommittees
- SEC Further Defers Section 404(b) Requirement for Non-accelerated Filers
- SEC Staff Releases Observations From Review of Interactive Data Financial Statements
- SEC Issues Draft Strategic Plan for 2010-2015
- SEC Proposes Amendments to Rules Requiring Internet Availability of Proxy Materials
- COSO Releases Paper on the Role of the Board of Directors in Enterprise Risk Management
- SEC Observations and Expectations About Executive Compensation Disclosures
- SEC's Division of Corporation Finance Issues Compliance and Disclosure Interpretations on Oil and Gas Rules
- SEC Staff Issues Bulletin on Shareholder Proposals
- SEC Issues Final Rule Adopting Updated EDGAR Filer Manual
- SEC Releases PCAOB Proposal on Auditing Standard 7
- Reports Released by the Institute of Internal Auditors Audit Executive Center
- Sample Forms Published by the PCAOB
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