Accounting Roundup – third quarter 2009 review

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07 Oct 2009

We have posted Accounting Roundup: Third 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 3Q-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 July and August 2009, as well as new articles for the month of September. 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 include:
  • IASB Proposes Improvements to Financial Instruments Accounting
  • IASB Proposes Guidance on Classification of Rights Issues
  • IFRIC Proposes Interpretation on Extinguishing Financial Liabilities With Equity Instruments
  • IASB Issues IFRS for Small and Medium-Sized Entities
  • IASB Amends the Retrospective Application of IFRSs for First-Time Adopters
  • IASB Proposes Guidance on Rate-Regulated Activities
  • IASB Proposes Changes as Part of Its Annual Improvements Project
  • Trustees of IASC Foundation Publish Proposals on Enhanced Accountability and Stakeholder Outreach
  • CAQ Publishes Guide to IFRSs
Click to view Accounting Roundup: Third Quarter in Review — 2009 (PDF 384k, 36 pages).


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