This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Accounting Roundup – third quarter 2010 review

  • Accounting Roundup Image

05 Oct 2010

We have posted Accounting Roundup: Third Quarter in Review–2010, 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-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 July and August 2010, as well as new articles for the month of September. You will find past issues Here. International and IFRS-related developments covered in this edition of Accounting Roundup include:
  • Consolidation: FASB roundtable to solicit input on the IASB Staff Draft on Consolidated Financial Statements
  • Extractive Activities — Mining: Proposed guidance issued by the IFRS Interpretations Committee
  • Fair Value Measurement and Disclosures: IASB Staff Draft
  • Financial Services — Insurance: IASB Exposure Draft on Insurance Contracts
  • Income Taxes: Proposed amendment to IAS 12
  • Leases: Proposed guidance from the IASB and FASB on lease accounting
  • Presentation of Financial Statements: Proposed changes to financial statement presentation, and proposed amendments to IFRS 1
  • SME Implementation Group: IFRS Foundation appoints members
  • XBRL: IFRS taxonomy updated for Improvements to IFRSs
Click for Accounting Roundup: Third Quarter in Review — 2010 (PDF 1,552k, 44 pages).


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.