Accounting Roundup – August 2010

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03 Sep 2010

We have posted the August 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:

Compensation – Stock Compensation

  • Accounting Considerations Related to the New Policies Proposed by the Special Master for TARP Executive Compensation
  • Comment Period Extended for Proposed ASU on Disclosure of Certain Loss Contingencies
Fair Value Measurements and Disclosures
  • IASB Issues Staff Draft on Fair Value Measurements
Insurance Contracts
  • IASB Issues Exposure Draft on Insurance Contracts
  • FASB and IASB Issue Proposed Guidance on Lease Accounting
Presentation of Financial Statements
  • IASB Issues Proposed Amendments to IFRS 1
Industry Accounting
  • IFRS Interpretations Committee Issues Proposed Guidance on Surface Mining
Other Accounting
  • FASB Chairman Herz to Retire; FAF to Increase Size of FASB
  • FASB Issues ASU on Accounting for Technical Amendments to Various SEC Rules and Schedules
  • FASB Issues ASU on Accounting for Technical Corrections to SEC Paragraphs
  • FASB Issues Various ASUs and Proposed ASUs Related to Issues Discussed at July EITF Meeting
  • FAF Issues U.S. GAAP Financial Reporting Taxonomy for Review and Comment
  • IFRS Foundation Appoints Members of the SME Implementation Group
  • IFRS Taxonomy Updated for Improvements to IFRSs
  • 2010 OMB Circular A-133 Compliance Supplement Is Issued
Other SEC Matters
  • SEC Requests Comments on Incorporating IFRSs Into the Financial Reporting System for U.S. Issuers
  • SEC Issues C&DI Updates
  • SEC Issues Shareholder Access Rule
Other Auditing
  • PCAOB Issues Release on the Responsibilities of Registered Public Accounting Firms and Supervisory Personnel
  • PCAOB Adopts Auditing Standards Related to the Auditor's Assessment of and Response to Risk
  • PCAOB Staff to Develop Proposal to Make Disciplinary Hearings and Related Proceedings Public
  • A Summary of the July 15 Meeting of the PCAOB's Standing Advisory Group
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