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Accounting Roundup: January 2012

Published on: 06 Feb 2012

This issue of Accounting Roundup features articles on:

  • The FASB's and IASB's continued progress on their financial instruments project, including their (1) agreement to jointly deliberate classification and measurement and (2) ongoing discussions of impairment
  • The FASB's proposed Accounting Standards Update on impairment testing of indefinite-lived intangible assets
  • International economic events that may affect public entities: the SEC's guidance on disclosures about European sovereign debt exposures and the International Practices Task Force's discussion of the disclosure impacts of highly inflationary economies
  • The FAF‘s post-implementation review report on the effectiveness of FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes
  • The AICPA’s Technical Practice Aids on certain accounting and disclosure topics related to financial statements for health and welfare plans.


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