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Accounting Roundup: Second Quarter in Review — 2012


We’re pleased to announce the latest edition of Accounting Roundup. During the second quarter of 2012, the EITF held its second meeting of the year. In addition, the FASB and IASB continued to make progress on their financial instruments project, most notably on (1) classification and measurement and (2) impairment. The FASB also issued an ED on liquidity and interest rate risk disclosures.

In other news, on April 5, 2012, President Obama signed into law the Jumpstart Our Business Startups Act (the “JOBS Act” or the “Act”). The primary objective of the Act is to “increase American job creation and economic growth by improving access to the public capital markets for emerging growth companies.” The SEC also issued some FAQs on the JOBS Act during this quarter.

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 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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