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Accounting Roundup — August 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 August 2009.

Topics covered in this issue include the following:

Consolidation

FASB Issues Proposal Regarding Ownership Provisions in the Consolidation Subtopic

Fair Value

FASB Issues Proposal on Fair Value Measurements and Disclosures
FASB Issues Accounting Standards Update Regarding Measuring Liabilities at Fair Value

Financial Instruments

IASB Proposes Guidance on Classification of Rights Issues
IFRIC Proposes Interpretation on Extinguishing Financial Liabilities With Equity Instruments

Other Accounting

IASB Proposes Changes as Part of Its Annual Improvements Project

SEC Matters

SEC Announces James L. Kroeker as SEC Chief Accountant
SEC Sends Sample Letter to Public Companies on MD&A Disclosure Regarding Provisions and Allowances for Loan Losses
SEC Releases Interpretive Guidance Regarding the FASB’s Codification
SEC’s Division of Corporation Finance Issues Compliance and Disclosure Interpretations
SEC Issues Orders Approving PCAOB Rule Proposals
SEC Staff Issues Notice Regarding Upcoming EDGAR Release 9.17 and XBRL Validation

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 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, including: Second Quarter in Review — 2009, First Quarter in Review — 2009, Year in Review — 2008, and Third Quarter in Review — 2008.