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Accounting Roundup

Monthly newsletter that briefly describes key regulatory and professional developments that occurred in the field of accounting.

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Accounting Roundup–November 2014

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Learn more about Accounting Roundup.

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

  • The FASB’s release of ASU 2014-17, which provides guidance on applying pushdown accounting.
  • The addition of three items to the EITF’s agenda: (1) application of the normal purchases and normal sales scope exception from derivative accounting for certain electricity contracts for physical delivery; (2) whether and, if so, when an entity should derecognize certain prepaid card liabilities before redemption; and (3) certain disclosure and measurement requirements for employee benefit plans.
  • The FASB and IASB joint revenue transition resource group’s discussion of five topics at its October 31, 2014, meeting.

Accounting Roundup–August 2014

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Learn more about Accounting Roundup of August

Featuring articles on:

  • The FASB’s new ASU on the going-concern assumption and proposed ASU on cloud computing arrangements.
  • The SEC’s new rules on disclosures and other reporting requirements for asset-backed securities.
  • Recent activities of the IASB, including the formation of a new transition resource group for impairment of financial instruments.

 

Accounting Roundup–July 2014

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Learn more about Accounting Roundup of July

Featuring articles on:

  • The first two proposed ASUs the FASB has issued as part of its simplification initiative.
  • The IASB’s issuance of IFRS 9 (2014), which represents the completion of its project on accounting for financial instruments.
  • The SEC’s final and proposed rules related to money market funds.

 

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Robert Uhl

Partner | Deloitte & Touche LLP

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