Accounting Roundup – April 2009
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
- FASB Issues FSP on Other-Than-Temporary Impairments
- SEC Issues Staff Accounting Bulletin on Other-Than-Temporary Impairments
- FASB Issues FSP on Assets Acquired and Liabilities Assumed in a Business Combination That Arise From Contingencies
- GASB Issues Invitation to Comment on Pension Standard
- GASB Issues Derivative Instruments Guide
- 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
- 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
- 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