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Heads Up: FASB Votes to Finalize Deferral of Statement 167 for Certain Investment Funds

Volume 17, Issue 7


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The attached issue of Heads Up discusses the FASB’s vote, at its January 27, 2010, meeting, to finalize Accounting Standards Update (ASU) Amendments to Statement 167 for Certain Investment Funds. It discusses the key provisions of the ASU that were covered at the meeting and outlines anticipated changes to the exposure draft. The FASB indicated that it will attempt to issue a final ASU in mid-February.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.

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