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Accounting Roundup — May 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 May 2009.

Topics covered in this issue include the following:

Fair Value Measurements

Financial Accounting Standards Board (FASB) Proposes Guidance on Fair Value Measurement of Liabilities
International Accounting Standards Board (IASB) Issues Exposure Draft on Fair Value Measurement

Business Combinations

FASB Issues Statement on Not-for-Profit Mergers and Acquisitions

Income Taxes

FASB Proposes Guidance on Applying Interpretation 48 to Pass-Through and Tax-Exempt Not-for-Profit Entities

Pensions and Other Postemployment Benefits

IASB Proposes Amendments to Clarify Accounting for Pension Plan Prepayments

Other Accounting

FASB Issues Statement on Subsequent Events
American Institute of Certified Public Accountants (AICPA) Issues Practice Aid on Fair Value Measurement Disclosures for Master Trusts
Securities and Exchange Commission (SEC) Staff’s Views on Filing Registration Statements After the Adoption of Statement 160, FASB Staff Position (FSP) APB 14-1, and FSP EITF 03-6-1

Other SEC Matters

SEC Proposes Rule Amendments to Increase Safeguards on Investor Funds
SEC Issues New Compliance and Disclosure Interpretations

Other Auditing

Center for Audit Quality (CAQ) Releases Guide on Public-Company Auditing

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 May 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.