Accounting Roundup — January 2012


The latest issue of Accounting Roundup is now available. This issue 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.

Accounting Roundup, published by Deloitte & Touche LLP, briefly describes recent U.S. regulatory and professional developments in the field of accounting. In each issue, visitors find summaries with hyperlinks to more detailed information. Accounting Roundup acts as a resource guide for accounting, financial, investment, legal, tax, and other business professionals.

Find the complete November 2011 issue of Accounting Roundup in the PDF attachment. Or visit our Accounting Roundup Archive, where you can access past issues and other special editions.


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