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Accounting Roundup — April 2011


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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 April 2011.

Topics covered in this issue include the following:

Intangibles — Goodwill and Other

  • FASB Issues Proposed ASU on Testing Goodwill for Impairment

Receivables

  • FASB Addresses Troubled Debt Restructurings

Transfers and Servicing

  • FASB Amends Guidance on Effective Control in Repurchase Agreements

Other Accounting

  • FASB and IASB Report on Convergence
  • AICPA Issues Working Draft of Audit and Accounting Guide on Employee Benefit Plans
  • AICPA Issues Working Draft of Audit and Accounting Guide on Health Care Entities
  • AICPA Issues Working Draft of Practice Aid on Valuation of Privately-Held-Company Equity Securities Issued as Compensation

Other SEC Matters

  • SEC Proposes Rule to Remove References to Credit Ratings Under Securities Exchange Act of 1934
  • SEC Publishes Findings and Recommendations From Study on Compliance With Section 404(b)
  • SEC Announces Roundtable on IFRSs
  • SEC Updates Financial Reporting Manual

Other Auditing

  • CAQ Issues Alert on PCAOB Research Note Related to Audits of Foreign Operations of U.S. Registrants
  • PCAOB’s Standing Advisory Group Meets to Discuss Current Projects
  • PCAOB Enters Into Cooperative Agreement With Swiss Regulators

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 April  2011 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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