Accounting Roundup: Second quarter in review — 2013
Published on:
02 Jul 2013
This quarterly edition of Accounting Roundup features articles on:
- The FASB’s and IASB’s issuance of revised proposals on the accounting for insurance contracts.
- The AICPA’s release of its Financial Reporting Framework for Small- and Medium-Sized Entities (the FRF for SMEs), an optional, comprehensive basis of accounting for businesses that are not required to use U.S. GAAP.
- The SEC’s issuance of a proposed rule that would address stable value pricing of the prime institutional money market funds.