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Accounting Roundup — May 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 May 2011.

Topics covered in this issue include the following:

Consolidations

  • IASB Publishes Final Standards on Consolidation, Joint Ventures, and Disclosures About Interests in Other Entities

Fair Value Measurements

  • FASB and IASB Issue Substantially Converged Requirements for Fair Value Measurement and Disclosure

Financial Instruments

  • FASB Reaches Tentative Decisions on Financial Instruments Project
  • FASB and IASB Reach Decisions on Impairment of Financial Assets
  • FASB to Consider Feedback on IASB’s Hedge Accounting ED
  • Update on the FASB/IASB Joint ED on Offsetting of Financial Assets and Financial Liabilities

Other Accounting

  • IASB Publishes Preliminary Conclusions of Strategy Review for Public Comment

Other SEC Matters

  • SEC Staff Paper Explores Method of Incorporating International Standards Into U.S. Reporting System
  • SEC Adopts Whistleblower Regulations
  • SEC Approves Rule Proposal for Nationally Recognized Statistical Rating Organizations
  • CAQ Releases Highlights of SEC Regulations Committee’s March 29 Meeting

Other Auditing

  • IAASB Publishes Revised International Assurance Standard for Public Comment

FASAB Matters

  • FASAB Issues Standard on Definitional Changes Related to Deferred Maintenance and Repairs

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 May 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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