Accounting Roundup: Third Quarter in Review 2011

Published on: 03 Oct 2011

In the third quarter of 2011, the FASB issued ASUs on multiemployer benefit plans and goodwill. In addition, the FASB and IASB continued to make progress on several joint projects.

Moreover, the SEC continued to adopt and propose new rules and regulations during the third quarter, most of which were mandated by the Dodd-Frank Wall Street Reform and Consumer Protection Act, which celebrated its one-year anniversary this past July. Further, the AICPA grabbed headlines this quarter when it recommended optional adoption of IFRSs by U.S. public companies in a comment letter to the SEC.

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