Recent US standard-setting activity and Deloitte publications
21 Dec 2010
The United States Financial Accounting Standards Board (FASB), the US Public Company Accounting Oversight Board (PCAOB) and the US Securities and Exchange Commission (SEC) have been busy issuing new and proposed standards, as well as discussing their activities with practitioners.
The following are selected items, including links to Deloitte publications where applicable:
- 2010 AICPA Conference on SEC and PCAOB Developments – Heads Up newsletter (PDF 461k)
- Year in Review: Accounting Roundup newsletter (PDF 749k)
- Proposed Accounting Standards Update – Receivables (Topic 310): Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-20 - Exposure draft (link to FASB website), Heads Up newsletter (PDF 89k)
- Proposed Accounting Standards Update – Health Care Entities (Topic 954): Presentation and Disclosure of Net Revenue, Provision for Bad Debts, and the Allowance for Doubtful Accounts - Exposure draft (link to FASB website), December 2010 edition of EITF Snapshot (PDF 88k)
- Accounting Standards Update No. 2010-27, Other Expenses (Topic 720): Fees Paid to the Federal Government by Pharmaceutical Manufacturers - ASU 2010-27 (link to FASB website)
- Accounting Standards Update No. 2010-28, Intangibles—Goodwill and Other (Topic 350): When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units with Zero or Negative Carrying Amounts - ASU 2010-28 (link to FASB website)
- Accounting Standards Update No. 2010-29, Business Combinations (Topic 805): Disclosure of Supplementary Pro Forma Information for Business Combinations - ASU 2010-29 (link to FASB website)
- CFO Insights newsletter: IFRS: Select Tax Considerations (PDF 133k)
- CFO Insights newsletter: IFRS: The emerging convergence challenge (PDF 87k)
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