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Accounting Roundup — October 2010


The attached issue of Accounting Roundup presents brief descriptions of pronouncements and other regulatory and professional developments in accounting and financial reporting that occurred during October 2010.

Topics covered in this issue include the following:


  • FASB Announces Change to the Schedule for Roundtables on the IASB Staff Draft on Consolidated Financial Statements


  • FASB Delays Effective Date for Disclosure of Loss Contingencies

Financial Instruments

  • IASB Issues Amendments to IFRS 7
  • IASB Issues Amendments to IFRS 9


  • FASB Issues Proposed ASU on Accounting for Troubled Debt Restructurings by Creditors

Other Accounting

  • FASB Issues Various ASUs and Proposed ASUs Related to Issues Discussed at September EITF Meeting
  • IASB Issues Proposed Amendments to IFRS 1
  • Global Filing Manual for XBRL Published as Part of Interoperable Taxonomy Architecture Project
  • Trustees of the IFRS Foundation Appoint Hans Hoogervorst to Succeed Sir David Tweedie as Chairman of the IASB
  • Duck-Koo Chung to Serve as Trustee of the IFRS Foundation
  • Blue-Ribbon Panel Considers Separate Private-Company Standards Board and New GAAP Model That Would Contain Exceptions for Private Companies
  • FASB and IASB Seek Input on Transition and Effective Dates for Major Projects

Other SEC Matters

  • SEC Issues First Progress Report on Consideration of Incorporating IFRSs Into U.S. System
  • SEC Updates Financial Reporting Manual
  • CAQ Releases Highlights of SEC Regulations Committee’s September 21 Meeting
  • SEC Issues Proposed Rule on “Say-on-Pay” and “Say on Golden Parachute”
  • SEC Seeks Comments on Compliance With Section 404(b)
  • SEC Issues Proposed Rules Related to Asset-Backed Securities Offerings
  • SEC Issues Proposed Rule on Reporting of Proxy Votes on Executive Compensation and Other Matters
  • SEC Issues Stay on Proxy Access Rule Amendments
  • SEC Issues Study on Extraterritorial Private Rights of Action
  • SEC Advises Registrants to Enhance Disclosure About Mortgage and Foreclosure-Related Activities or Exposures

Other Auditing

  • PCAOB Issues Report on Observations Made as Part of Its Auditing Inspections During the Economic Crisis
  • PCAOB Issues Release on Unresolved Obstacles to Inspections in Non-U.S. Jurisdictions
  • AICPA Investment Companies Expert Panel Updates TPAs
  • A Summary of the October 13–14 Meeting of the PCAOB’s Standing Advisory Group
  • ASB Issues Clarified SASs as Part of Clarity Project

Links to additional information are provided for most topics.

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 October 2010 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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