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Accounting Roundup — October 2009


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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 October 2009.

Topics covered in this issue include the following:

Revenue

  • FASB Issues ASUs on Revenue Arrangements With Multiple Deliverables and Software Revenue Recognition

Debt

  • FASB Issues ASU on Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance or Other Financing

Derivatives

  • FASB Issues Proposed ASU on Embedded Credit Derivative Scope Exception
  • IASB Amends IAS 32 to Clarify Rights Issues

Other Accounting

  • IASC Foundation Exposes IFRS for SMEs Taxonomy for Public Comment
  • AICPA Publishes Working Draft of Oil and Gas Guide
  • GAO Issues Report on Troubled Asset Relief Program

SEC Matters

  • SEC Further Defers Section 404(b) Requirement for Nonaccelerated Filers
  • SEC Staff Releases Observations Based on Review of Interactive Data Financial Statements
  • SEC Proposes Amendments to Rules Requiring Internet Availability of Proxy Materials
  • SEC Proposes Rule to Provide Temporary Filing Accommodation for Static Pool Information
  • SEC Issues Staff Accounting Bulletin to Revise Guidance on Oil- and Gas-Producing Activities
  • SEC’s Division of Corporation Finance Issues Compliance and Disclosure Interpretations on Oil and Gas Rules
  • SEC Staff Issues Bulletin on Shareholder Proposals
  • SEC Issues Final Rule Adopting Updated EDGAR Filer Manual

Other Auditing

  • ASB Proposes Various Statements on Auditing Standards

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 2009 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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