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Accounting Roundup — February 2010


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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 February 2010.

Topics covered in this issue include the following:

Consolidations

  • FASB Issues ASU to Defer Statement 167 for Certain Investment Funds

Income Taxes

  • IRS Proposes Requiring Certain Taxpayers to Report Uncertain Tax Positions

Subsequent Events

  • FASB Finalizes ASU on Subsequent Events

Other Accounting

  • AICPA, FAF, and NASBA Announce Members of “Blue-Ribbon Panel” to Address Standards for Private Companies
  • FAF Appoints New Board Trustee
  • FAF to Maintain XBRL Taxonomy for U.S. GAAP
  • FASB Issues ASU Containing Technical Corrections to Various Codification Topics

SEC Matters

  • SEC Issues Final Rules
  • SEC to Hold Seminar to Help Companies Comply With XBRL Reporting Rules
  • SEC Issues Technical Corrections to Proxy Disclosure Enhancements
  • SEC Issues C&DIs Related to Regulation S-K and Form 8-K
  • SEC Issues Interpretive Guidance on Disclosures Related to Climate Change

Other Auditing

  • PCAOB Issues Staff Guidance on Auditing Standard 7
  • ASB Issues Various Statements on Auditing Standards
  • ASB Issues Proposed Statements on Auditing Standards

GASB Matters

  • GASB Proposes to Enhance Codification for Constituent

Other International

  • SEC Publishes Work Plan for Moving Forward With IFRSs for U.S. Issuers
  • IASC Foundation Proposes IFRS Taxonomy 2010
  • New Members Appointed to the IASB

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

 

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