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.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.