Accounting Roundup – November 2009
03 Dec 2009
We have posted the November 2009 Edition of Accounting Roundup published by Deloitte & Touche LLP (United States).
The newsletter is now organised by topic rather than by standard-setter. Topics covered in this issue include:
Consolidations
- FASB Votes to Defer Statement 167 for Interests in Certain Entities
- Accounting Implications of Tax Law Change for Businesses and Home Buyers
- Financial Reporting Considerations Related to Pensions and Other Postretirement Benefits
- Guidance on Material Modifications to Revenue Arrangements With Multiple Deliverables
- IASB Issues IFRS on Classification and Measurement of Financial Assets
- IASB Proposes New Approach to Accounting for Credit Losses
- EITF Reaches Consensus on Accounting for Stock Dividends, Including Distributions to Shareholders With Components of Stock and Cash
- 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
- IASB Revises IAS 24 on Related-Party Disclosures
- SEC Observations and Expectations About Executive Compensation Disclosures
- SEC Releases PCAOB Proposal on Auditing Standard 7
- 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
- Reports Released by the Institute of Internal Auditors Audit Executive Center
- Sample Forms Published by the PCAOB
