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Accounting Roundup — January 2011


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 January 2011.

Topics covered in this issue include the following:

Business Combinations

  • FASB Issues ASU on Disclosures About Supplementary Pro Forma Information for Business Combinations

Financial Instruments

  • IASB and FASB Issue Exposure Draft to Align Balance Sheet Offsetting Requirements
  • FASB and IASB Propose Common Solution to Accounting for Impairment of Financial Assets


  • FASB Finalizes ASU Delaying Effective Date of Disclosures About TDRs by Creditors

Other Accounting

  • FAF Announces 2011 U.S. GAAP Financial Reporting Taxonomy
  • FAF Appoints New FASB Chairman
  • FAF Appoints New FASB Members
  • IASB Issues IFRS Taxonomy 2011 Exposure Draft
  • Blue-Ribbon Panel Reports on Private-Company Accounting Standards

Other SEC Matters

  • SEC Issues Final Rules on Asset-Backed Securities
  • SEC Releases Studies on Investment Advisers and Broker-Dealers
  • SEC Issues C&DIs Related to Changes in Accountants
  • SEC Issues Final Rules on "Say on Pay" and "Say on Golden Parachutes"
  • SEC Extends Comment Period for Specialized Disclosures

Other Auditing

  • AICPA Issues Exposure Draft on Intended Use of an Auditor's Written Communication
  • PCAOB Enters Into Cooperative Agreement With United Kingdom Audit Regulator
  • SEC Appoints New PCAOB Board Members

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 2011 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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