Accounting Roundup – November 2009

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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:


  • FASB Votes to Defer Statement 167 for Interests in Certain Entities
Income Taxes
  • Accounting Implications of Tax Law Change for Businesses and Home Buyers
Pensions and Other Postretirement Benefits
  • Financial Reporting Considerations Related to Pensions and Other Postretirement Benefits
  • Guidance on Material Modifications to Revenue Arrangements With Multiple Deliverables
Financial Instruments
  • IASB Issues IFRS on Classification and Measurement of Financial Assets
  • IASB Proposes New Approach to Accounting for Credit Losses
Earnings per Share
  • 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
Stock Compensation
  • 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
Related Parties
  • IASB Revises IAS 24 on Related-Party Disclosures
SEC Matters
  • SEC Observations and Expectations About Executive Compensation Disclosures
  • SEC Releases PCAOB Proposal on Auditing Standard 7
Other Accounting
  • 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 Auditing
  • Reports Released by the Institute of Internal Auditors Audit Executive Center
  • Sample Forms Published by the PCAOB
You will find past issues of Accounting Roundup Here.


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