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Accounting Roundup — July 2011


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We’re pleased to send you the July 2011 edition of Accounting Roundup. This issue features articles on:

  • Convergence efforts between the FASB and IASB and the boards’ announcements to reexpose the revenue recognition and leasing exposure drafts.
  • The IASB’s commencement of a process to seek public input on its standard-setting agenda.
  • The FASB’s (1) Accounting Standards Updates related to recent EITF consensuses on consolidations and revenue recognition for health care entities and (2) approval of proposed changes related to disclosures for multiemployer pension plans.
  • The GASB’s new and amended standards on financial statement presentation, hedge accounting, and pension plan accounting.
  • The SEC’s new and proposed rules stemming from the Dodd-Frank Wall Street Reform and Consumer Protection Act, including a final rule replacing requirements that rely on, or make special accommodations for, security ratings offered on short-form or "shelf" registration statements.
  • The PCAOB’s new auditing standards on broker-dealer audits and considerations related to the auditing of supplemental information.

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 July 2011 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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