Accounting Roundup – October 2009
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:
Revenue
- 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
- 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 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
- ASB Proposes Various Statements on Auditing Standards