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Accounting Roundup — November 2013


The latest issue of Accounting Roundup is now available. This issue features articles on:

  • The IASB’s latest amendments to IFRS 9, Financial Instruments, which introduce a new hedge accounting model to, and remove the mandatory effective date from, IFRS 9.
  • The FASB’s endorsement of private-company accounting alternatives related to the following aspects of U.S. GAAP: (1) goodwill and (2) hedging relationships involving variable-rate debt and a pay-fixed, receive-floating interest rate swap.
  • The decisions made by the EITF at its November 2013 meeting.

Find the complete November 2013 issue of Accounting Roundup in the PDF attachment. Or visit our Accounting Roundup Archive, where you can access past issues and other special editions.

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.

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