Accounting Roundup: October 2011

Published on: 01 Nov 2011

This issue features articles on:

  • The FASB’s and IASB’s continued progress on lease accounting convergence, discussions regarding financial asset impairment accounting, and interim-period revenue disclosures.
  • The FASB’s (1) proposed amendments to investment company accounting and fair value measurements for investment property entities and (2) proposed technical corrections to the FASB Accounting Standards Codification.
  • The FAF’s new plan to establish the Private Company Standards Improvement Council.
  • SEC roundtable discussions, proposed rules, and guidance related to cybersecurity disclosures and considerations on tax and legal opinions in registered offerings.


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