Accounting Roundup: August 2012

Published on: 05 Sep 2012

This issue features articles on:

  • The FASB’s proposed alternative to the financial asset impairment model that it jointly developed with the IASB
  • The SEC’s new disclosure requirements related to (1) conflict minerals, (2) sanctionable activities with Iran and Syria, and (3) payments made by issuers engaged in resource extraction
  • The PCAOB’s recently issued release that provides audit committees with information about its inspection process.

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