Accounting Roundup: February 2013

Published on: 05 Mar 2013

This issue features articles on:

  • The FASB’s four new Accounting Standards Updates (ASUs) on foreign-currency matters (ASU 2013-05), joint-and-several obligations (ASU 2013-04), a fair value disclosure exemption for nonpublic entities (ASU 2013-03), and disclosures related to reclassification adjustments out of AOCI (ASU 2013-02).
  • The FASB’s and IASB’s revenue redeliberations, which are essentially complete.
  • The FASB’s proposed ASU on classifying and measuring financial instruments.


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