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Accounting Roundup: November 2011

Published on: 05 Dec 2011

This issue features articles on:
  • The FASB's and IASB's (1) proposed amendments to their guidance on revenue recognition and (2) progress on converging their guidance on financial instruments and lease accounting.
  • The FASB's proposed amendments to consolidation accounting and its proposal on deferring portions of the new OCI standard.
  • The SEC's two reports on incorporating IFRSs in the United States and the FAF's letter to the SEC on exploring a possible method of incorporation.
  • The EITF's consensus on derecognition of in-substance real estate.
  • The ASB's exposure draft on an entity’s ability to continue as a going concern.


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