Accounting Roundup: Special Edition — Could a Wave of Change Finally Be on the Horizon?
This issue contains status summaries of some of the key FASB/IASB joint and FASB-only projects. It reflects (1) the FASB’s and IASB’s revisions to their agenda and timeline and (2) developments that have occurred in the joint and FASB-only projects since the last issuance of the publication (in November 2011). In addition, this publication includes (1) references to Deloitte Heads Up newsletters and Industry Spotlights that provide more specifics about these projects and (2) an appendix with a table summarizing significant adoption dates and transition guidance for final ASUs.