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Accounting Roundup — August 2010


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 August 2010.

Topics covered in this issue include the following:

Compensation — Stock Compensation

  • Accounting Considerations Related to the New Policies Proposed by the Special Master for TARP Executive Compensation


  • Comment Period Extended for Proposed ASU on Disclosure of Certain Loss Contingencies

Fair Value Measurements and Disclosures

  • IASB Issues Staff Draft on Fair Value Measurements

Insurance Contracts

  • IASB Issues Exposure Draft on Insurance Contracts


  • FASB and IASB Issue Proposed Guidance on Lease Accounting

Presentation of Financial Statements

  • IASB Issues Proposed Amendments to IFRS 1

Industry Accounting

  • IFRS Interpretations Committee Issues Proposed Guidance on Surface Mining

Other Accounting

  • FASB Chairman Herz to Retire; FAF to Increase Size of FASB
  • FASB Issues ASU on Accounting for Technical Amendments to Various SEC Rules and Schedules
  • FASB Issues ASU on Accounting for Technical Corrections to SEC Paragraphs
  • FASB Issues Various ASUs and Proposed ASUs Related to Issues Discussed at July EITF Meeting
  • FAF Issues U.S. GAAP Financial Reporting Taxonomy for Review and Comment
  • IFRS Foundation Appoints Members of the SME Implementation Group
  • IFRS Taxonomy Updated for Improvements to IFRSs
  • 2010 OMB Circular A-133 Compliance Supplement Is Issued

Other SEC Matters

  • SEC Requests Comments on Incorporating IFRSs Into the Financial Reporting System for U.S. Issuers
  • SEC Issues C&DI Updates
  • SEC Issues Shareholder Access Rule

Other Auditing

  • PCAOB Issues Release on the Responsibilities of Registered Public Accounting Firms and Supervisory Personnel
  • PCAOB Adopts Auditing Standards Related to the Auditor’s Assessment of and Response to Risk
  • PCAOB Staff to Develop Proposal to Make Disciplinary Hearings and Related Proceedings Public
  • A Summary of the July 15 Meeting of the PCAOB’s Standing Advisory Group

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 August 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.


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