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Accounting Roundup — Second Quarter in Review — 2013


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We’re pleased to send you Accounting Roundup: Second Quarter in Review — 2013. This issue features articles on:

  • The FASB’s and IASB’s issuance of revised proposals on the accounting for insurance contracts.
  • The AICPA’s release of its Financial Reporting Framework for Small- and Medium-Sized Entities (the FRF for SMEs), an optional, comprehensive basis of accounting for businesses that are not required to use U.S. GAAP.
  • The SEC’s issuance of a proposed rule that would address stable value pricing of the prime institutional money market funds.

Find the complete Second Quarter in Review issue of Accounting Roundup in the PDF attachment. Or visit our Accounting Roundup Archive, where you can access past issues and other special editions.

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.

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