Contingencies

• FASB Proposes Guidance on Expanded Disclosures for Certain Loss Contingencies

• Foreign Currency Exchange Accounting Implications of Recent Government Actions in Venezuela
• EITF Deliberates the Accounting for Multiple Foreign Currency Exchange Rates (Issue 10-B)

• EITF Deliberates How the Carrying Amount of a Reporting Unit Should Be Calculated When Performing Step 1 of the Goodwill Impairment Test (Issue 10-A)

• FASB Ratifies Consensus-for-Exposure on Accounting for Participant Loans in Employee Benefit Plan Financial Statements (Issue 10-C)

• FASB and IASB Propose Sweeping Changes to Financial Statement Presentation

• FASB Enhances Disclosures About the Credit Quality of Financing Receivables and the Allowance for Credit Losses

• EITF Reaches Final Consensus on Accounting for Costs Associated With Acquiring or Renewing Insurance Contracts (Issue 09-G)
• EITF Deliberates Revenue Recognition for Health Care Entities (Issue 09-H)
• EITF Reaches Final Consensus on Presentation of Insurance Claims and Related Insurance Recoveries for Health Care Entities (Issue 09-K)
• EITF Reaches Final Consensus on Measuring Charity Care for Disclosure for Health Care Entities (Issue 09-L)
• EITF Reaches Consensus-for-Exposure on Accounting for Certain Fees Associated With Recently Enacted Health Care Legislation (Issue 10-D)

• FASB Issues "Pre-Release" of 2011 U.S. GAAP Reporting Taxonomy for Public View
• AICPA Issues Various Technical Practice Aids
• Dodd-Frank Wall Street Reform and Consumer Protection Act Signed Into Law

• SEC Issues Proposed Rule on Mutual Fund Distribution Fees
• SEC Issues C&DIs on Use of Credit Ratings
• SEC Updates Financial Reporting Manual
• SEC Publishes Concept Release on the U.S. Proxy System
• CAQ Releases Highlights of SEC Regulations Committee's April 6 Meeting

• ASB Issues Interpretation 8 of AT Section 101
• ASB Issues Proposed SAS to Revise Applicability of SAS 116
• ASB Issues Proposed SAS on Letters for Underwriters and Certain Other Requesting Parties
• ASB Issues Proposed SAS on Interim Financial Information
• ASB Issues Proposed SSARS on the Applicability of SSARSs
• PCAOB Issues Proposed Standard on Audit Confirmations
• PCAOB Issues Staff Practice Alert on Using the Work of Other Auditors and Engaging Assistants From Outside the Firm

• GASB Issues Guidelines for Reporting of SEA Performance Information