Accounting Roundup – October 2009

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04 Nov 2009

We have posted the October 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 Issues ASUs on Revenue Arrangements With Multiple Deliverables and Software Revenue Recognition
  • FASB Issues ASU on Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance or Other Financing
  • FASB Issues Proposed ASU on Embedded Credit Derivative Scope Exception
  • IASB Amends IAS 32 to Clarify Rights Issues
Other Accounting
  • IASC Foundation Exposes IFRS for SMEs Taxonomy for Public Comment
  • AICPA Publishes Working Draft of Oil and Gas Guide
  • GAO Issues Report on Troubled Asset Relief Program
SEC Matters
  • SEC Further Defers Section 404(b) Requirement for Nonaccelerated Filers
  • SEC Staff Releases Observations Based on Review of Interactive Data Financial Statements
  • SEC Proposes Amendments to Rules Requiring Internet Availability of Proxy Materials
  • SEC Proposes Rule to Provide Temporary Filing Accommodation for Static Pool Information
  • SEC Issues Staff Accounting Bulletin to Revise Guidance on Oil- and Gas-Producing Activities
  • SEC's Division of Corporation Finance Issues Compliance and Disclosure Interpretations on Oil and Gas Rules
  • SEC Staff Issues Bulletin on Shareholder Proposals
  • SEC Issues Final Rule Adopting Updated EDGAR Filer Manual
Other Auditing
  • ASB Proposes Various Statements on Auditing Standards
Click to view October 2009 Edition of Accounting Roundup (PDF 357k). You will find past issues of Accounting Roundup Here.


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