Accounting Roundup – April 2009

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06 May 2009

We have posted the April 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:

Fair Value Measurements

  • FASB Issues Guidance on Measuring Fair Value When Market Activity Declines
  • FASB Issues FSP on Interim Fair Value Disclosures
Investments in Debt and Equity Securities
  • FASB Issues FSP on Other-Than-Temporary Impairments
  • SEC Issues Staff Accounting Bulletin on Other-Than-Temporary Impairments
Business Combinations
  • FASB Issues FSP on Assets Acquired and Liabilities Assumed in a Business Combination That Arise From Contingencies
Pensions and Other Postemployment Benefits
  • GASB Issues Invitation to Comment on Pension Standard
Derivative Instruments and Hedging Activities
  • GASB Issues Derivative Instruments Guide
Other Accounting
  • XBRL 2009 Taxonomies Released
  • GASB Issues Statement on GAAP Hierarchy
  • GASB Issues Statement on Related-Party Transactions, Going-Concern Considerations, and Subsequent Events
  • IASB Issues Annual Improvements Standard
  • IASC Foundation Issues IFRS Taxonomy 2009 and Publishes XBRL Handbook for Public Comment
Other SEC Matters
  • SEC's Division of Corporation Finance Releases Updated Financial Reporting Manual
  • SEC Staff Issues Compliance Guide for Small Entities
  • SEC Issues Technical Amendments to Conform Various Rules, Forms, and Schedules to Statements 141(R) and 160
  • SEC Issues New Compliance and Disclosure Interpretations
  • Other SEC Rules Issued or Proposed in April 2009
Other Auditing
  • PCAOB Issues Staff Practice Alert 4 Regarding Fair Value Measurements, Disclosures, and Other-Than-Temporary Impairments
  • PCAOB Issues Concept Release on Possible Revisions to Audit Confirmations Standard
  • AICPA Proposes Clarifying and Converging SAS
  • AICPA Issues Exposure Draft on Compilation and Review Standards
  • AICPA Issues Guidance on Applying Agreed-Upon Procedures to XBRL-Tagged Data
Click to view April 2009 Edition of Accounting Roundup (PDF 362k). You will find past issues of Accounting Roundup Here.


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