Accounting Roundup – second quarter 2009 review

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08 Jul 2009

We have posted Accounting Roundup: Second Quarter in Review–2009, prepared by the Accounting Standards and Communications Group of Deloitte LLP (USA). This newsletter provides brief descriptions of pronouncements affecting accounting, financial reporting, and corporate governance issued during 2Q-2009 by standard setters and regulators including FASB, EITF, AICPA, SEC, FASAB, PCAOB, GASB, IASB, IFRIC, and IAASB.

This quarterly review consists of articles, adapted as necessary, from issues of Accounting Roundup published in April and May 2009, as well as new articles for the month of June. There's also information about upcoming Dbriefs Webcasts. You will find past issues Here. International and IFRS-related developments covered in this edition of Accounting Roundup are:
  • IASB Seeks Feedback on Impairment Model
  • IASB Proposes Guidance on Fair Value Measurement
  • IASB Publishes Discussion Paper on Accounting for Credit Risk in the Measurement of Liabilities
  • IASB Proposes Amendments to Clarify Accounting for Pension Plan Prepayments
  • IASB Amends Accounting for Share-Based Payments
  • IASB Issues Annual Improvements Standard
  • IASC Foundation Issues IFRS Taxonomy 2009 and Publishes XBRL Handbook for Public Comment
  • IASB Proposes Guidance on Management Commentary


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