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Accounting Roundup — January 2010


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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 January 2010.

Topics covered in this issue include the following:

Business Combinations

  • FASB Issues ASU on Not-for-Profit Mergers and Acquisitions

Consolidations

  • FASB Votes to Finalize Deferral of Statement 167 for Certain Investment Funds
  • FASB Clarifies Scope of Decrease-in-Ownership Provisions in ASC 810-10
  • FASB Issues ASU on Variable Interest Entities

Contingencies

  • IASB Reexposes Proposals for the Measurement of Liabilities in IAS 37

Earnings per Share

  • FASB Issues Guidance on Accounting for Distributions to Shareholders With Components of Stock and Cash

Fair Value Measurements and Disclosures

  • FASB Issues ASU on Improving Disclosures About Fair Value Measurements
  • AICPA Publishes Draft Issues Paper on Fair Value Measurements and Disclosures About Certain Issues Pertaining to Not-for-Profit Entities

Financial Instruments

  • FASB Deliberates Approach to Accounting for Credit Impairment and Interest Income

Income Taxes

  • French Business Tax Law Change

Stock Compensation

  • FASB Issues ASU on Escrowed Share Arrangements and the Presumption of Compensation

Transfers and Servicing

  • FASB Issues ASU on Accounting for Transfers of Financial Assets

Industry Accounting

  • FASB Updates Oil and Gas Reserve Estimation and Disclosure Requirements

Other Accounting

  • Financial Reporting Considerations Related to Venezuela’s Currency Exchange Controls and Highly Inflationary Status
  • FASB Proposes Amendments to Subsequent-Events Disclosure Requirements
  • FASB Publishes Revised Notice to Constituents About the Codification
  • FASB Issues Technical Corrections to SEC Content
  • AICPA Issues Technical Practice Aids

SEC Matters

  • SEC Approves Interpretive Guidance on "Climate-Change" Disclosures
  • SEC Approves PCAOB Auditing Standard 7
  • SEC Issues Compliance and Disclosure Interpretations on Non-GAAP Measures
  • SEC Issues Final Say-on-Pay Rules for TARP Companies
  • SEC Issues Compliance and Disclosure Interpretations on Proxy Disclosure Enhancements

Other Auditing

  • PCAOB Issues Staff Guidance
  • ASB Proposes Various Statements on Auditing Standards
  • AICPA Issues Guidance on Compilation and Review Engagements
  • AICPA’s GAQC Issues Statement on Compliance Audits

GASB Matters

  • GASB Issues Final Statement on OPEB Measurements
  • GASB Issues Final Statement on Chapter 9 Bankruptcies

Other International

  • FCAG Issues Letter to G-20 on IASB and FASB Progress
  • IASB Issues Limited Exemption Amendment to IFRS 1

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 January 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, including:  Year in Review — 2009, Third Quarter in Review — 2009, Second Quarter in Review — 2009, and First Quarter in Review — 2009.

 

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