This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Global > United States > Services > Audit & Enterprise Risk Services > Financial Statement & Internal Control Audit > Accounting Standards & Communications

Global site selector

Accounting Roundup — October 2009

DOWNLOAD

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 below. Or visit our Accounting Roundup Archive, where you can access past issues and other special editions.