Accounting Roundup — July 2009 |
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 July 2009.
Topics covered in this issue include the following:
Revenue
- EITF Issues Draft Abstracts on Revenue Arrangements With Multiple Deliverables and Software Revenue Recognition
Derivative Instruments and Hedging Activities
- IASB Proposes Improvements to Financial Instruments Accounting
- GASB Proposes Statement on Financial Instruments
Other Accounting
- FASB Launches Codification
- IASB Amends the Retrospective Application of IFRSs for First-Time Adopters
- IASB Proposes Guidance on Rate-Regulated Activities
- IASB Issues IFRS for Small and Medium-Sized Entities
SEC Matters
- SEC Proposes Rule on Municipal Securities Disclosure
- SEC Proposes Rule on Proxy Disclosure and Solicitation Enhancements
- SEC Proposes Rule on Shareholder Approval of Executive Compensation of TARP Recipients
- SEC Issues Final Rule Adopting Updated EDGAR Filer Manual
Other Auditing
- PCAOB Adopts New Auditing Standard on Engagement Quality Review
- GAO Issues Guide on Assessing the Reliability of Computer-Processed Data
GASB Matters
- GASB Proposes Suggested Guidelines for Voluntary Reporting of Service Efforts and Accomplishments (SEA) Performance Information
- GASB Proposes Statement on Service Concession Arrangements
- GASB Proposes Statement on Financial Instruments
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 July 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.
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