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Financial Services Industry Spotlight — Special Edition — ASU 2011-04: A Few Good Disclosures

Issue 1, July 2012


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This Financial Services Industry Spotlight examines how 30 FSI entities implemented ASU 2011-04, which amends the fair value measurement and disclosure requirements in U.S. GAAP. The companies in our sample operate in several FSI sectors, including banking and securities, insurance, real estate, and asset management. By examining SEC filings from entities in these sectors, we can see whether and, if so, how the ASU affected their financial position or performance. We can also identify differences in the way entities apply the new or revised measurement and disclosure requirements, which may lead to further refinements in future financial statements.

To read the Spotlight, click the Download button above. For past issues, visit the Industry Spotlight Archive.

The Industry Spotlight series and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.

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