Accounting Roundup – second quarter 2010 review
07 Jul 2010
We have posted Accounting Roundup: Second Quarter in Review–2010 (PDF 1,582k, 46 pages), 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 2Q-2010 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 April and May 2010, as well as new articles for the month of June. You will find past issues Here. International and IFRS-related developments covered in this edition of Accounting Roundup include:
- An Update on the FASB's and IASB's Joint Project on Financial Instruments With Characteristics of Equity
- IASB Issues Exposure Draft on Fair Value Option for Financial Liabilities
- IASB Issues Exposure Draft on Improvements to Defined Benefit Accounting
- IASB Publishes Discussion Paper on Extractive Activities
- FASB and IASB Revise Convergence Work Plan
- IVSC Publishes Exposure Draft on New International Valuation Standards
- IASC Foundation Publishes 2009 Annual Report
- IASB Issues Annual Improvements to IFRSs
- IASC Foundation Announces Appointments to IFRS Interpretations Committee
- IASC Foundation Releases IFRS Taxonomy 2010
- Paul Pacter Appointed to the IASB