Accounting Roundup — February 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 February 2011.
Topics covered in this issue include the following:
Financial Instruments
- FASB Invites Comments on IASB’s Hedge Accounting Proposals
Leases
- Boards Consider Feedback on Proposed Lease Standard
Pension and Other Postretirement Benefit Plans
- Pension Accounting Considerations Related to Change in Amortization Policy for Gains and Losses and in the Market-Related Value of Plan Assets
Other Accounting
- FAF Reappoints FASB Board Member to Second Term
- IASB Appoints New Board Member
Other SEC Matters
- SEC Adopts 2011 U.S. GAAP Financial Reporting Taxonomy
- CAQ Publishes Alert Reminding Auditors of EDGAR Signature Requirements
- SEC’s Focus on Compliance With Loss Contingency Disclosures
- SEC Proposes Rule on Security Ratings
- SEC Issues C&DIs on Say-on-Pay Requirements
Other Auditing
- AICPA Issues Proposal on Performing and Reporting on Peer Reviews of Compilations Performed Under SSARS 19
- AICPA Issues SSARS on Revised Applicability of Statements on Standards for Accounting and Review Services
- ASB Issues SAS to Revise Applicability of Existing Standard on Interim Financial Information
- AICPA Provides Guidance on Next-Generation SAS 70 Report
GASB Matters
- GASB Proposes Guidance on Applying Hedge Accounting Termination Provisions
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 February 2011 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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Accounting Roundup — February 2011
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