Accounting Roundup — November 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 November 2009.
Topics covered in this issue include the following:
Consolidations
- FASB Votes to Defer Statement 167 for Interests in Certain Entities
Income Taxes
- Accounting Implications of Tax Law Change for Businesses and Home Buyers
Pensions and Other Postretirement Benefits
- Financial Reporting Considerations Related to Pensions and Other Postretirement Benefits
Revenue
- Guidance on Material Modifications to Revenue Arrangements With Multiple Deliverables
Financial Instruments
- IASB Issues IFRS on Classification and Measurement of Financial Assets
- IASB Proposes New Approach to Accounting for Credit Losses
Earnings per Share
- EITF Reaches Consensus on Accounting for Stock Dividends, Including Distributions to Shareholders With Components of Stock and Cash
Receivables
- EITF Reaches Consensus-for-Exposure Regarding Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset
Stock Compensation
- EITF Reaches Consensus-for-Exposure Regarding Impact of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Primarily Trades
Related Parties
- IASB Revises IAS 24 on Related-Party Disclosures
SEC Matters
- SEC Observations and Expectations About Executive Compensation Disclosures
- SEC Releases PCAOB Proposal on Auditing Standard 7
Other Accounting
- EITF Reaches Consensus-for-Exposure on Casino Base Jackpot Liabilities
- EITF Reaches Consensus-for-Exposure on the Definition of Deferred Acquisition Costs of Insurance Entities
Other Auditing
- Reports Released by the Institute of Internal Auditors Audit Executive Center
- Sample Forms Published by the PCAOB
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 November 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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