Accounting Roundup – October 2010

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02 Nov 2010

We have posted the October 2010 Edition of Accounting Roundup published by Deloitte & Touche LLP (United States).

The newsletter covers United States and international accounting and auditing matters, including IASB-FASB convergence. Topics covered in this issue include:

Consolidation

  • FASB Announces Change to the Schedule for Roundtables on the IASB Staff Draft on Consolidated Financial Statements
Contingencies
  • FASB Delays Effective Date for Disclosure of Loss Contingencies
Financial Instruments
  • IASB Issues Amendments to IFRS 7
  • IASB Issues Amendments to IFRS 9
Receivables
  • FASB Issues Proposed ASU on Accounting for Troubled Debt Restructurings by Creditors
Other Accounting
  • FASB Issues Various ASUs and Proposed ASUs Related to Issues Discussed at September EITF Meeting
  • IASB Issues Proposed Amendments to IFRS 1
  • Global Filing Manual for XBRL Published as Part of Interoperable Taxonomy Architecture Project
  • Trustees of the IFRS Foundation Appoint Hans Hoogervorst to Succeed Sir David Tweedie as Chairman of the IASB
  • Duck-Koo Chung to Serve as Trustee of the IFRS Foundation
  • Blue-Ribbon Panel Considers Separate Private-Company Standards Board and New GAAP Model That Would Contain Exceptions for Private Companies
  • FASB and IASB Seek Input on Transition and Effective Dates for Major Projects
Other SEC Matters
  • SEC Issues First Progress Report on Consideration of Incorporating IFRSs Into U.S. System
  • SEC Updates Financial Reporting Manual
  • CAQ Releases Highlights of SEC Regulations Committee's September 21 Meeting
  • SEC Issues Proposed Rule on Say-on-Pay and Say on Golden Parachute
  • SEC Seeks Comments on Compliance With Section 404(b)
  • SEC Issues Proposed Rules Related to Asset-Backed Securities Offerings
  • SEC Issues Proposed Rule on Reporting of Proxy Votes on Executive Compensation and Other Matters
  • SEC Issues Stay on Proxy Access Rule Amendments
  • SEC Issues Study on Extraterritorial Private Rights of Action
  • SEC Advises Registrants to Enhance Disclosure About Mortgage and Foreclosure-Related Activities or Exposures
Other Auditing
  • PCAOB Issues Report on Observations Made as Part of Its Auditing Inspections During the Economic Crisis
  • PCAOB Issues Release on Unresolved Obstacles to Inspections in Non-U.S. Jurisdictions
  • AICPA Investment Companies Expert Panel Updates TPAs
  • A Summary of the October 13—14 Meeting of the PCAOB's Standing Advisory Group
  • ASB Issues Clarified SASs as Part of Clarity Project
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