Accounting Roundup: April 2012

Published on: 03 May 2012

The April 2012 issue of Accounting Roundup includes discussion of these developments:

  • The FASB decided to issue a proposed ASU on liquidity and interest rate risk disclosures
  • The FASB and IASB continued to make progress on their projects on (1) classification and measurement of financial instruments and (2) financial asset impairment
  • The G20 finance ministers reiterated their support for accounting convergence
  • The FASB and IASB published an update on the status of their convergence efforts
  • The SEC published its observations on disclosures of smaller financial institutions.


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