Perspectives

Accounting Roundup

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

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Year in review – 2014

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The year-end edition summarizes key financial reporting developments throughout 2014, including the issuance of the joint FASB/IASB standard on revenue recognition, a new IFRS standard on financial instruments, and the progress made on the FASB’s simplification project.

November 2014

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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.

October 2014

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Featuring articles on:

  • The FASB's (1) new ASU on hybrid financial instruments and (2) proposed ASUs on simplifying the presentation of debt issuance costs, effects on historical earnings per unit of master limited partnership dropdown transactions, disclosures for investments in certain entities that calculate net asset value per share (or equivalent), and a practical expedient for the measurement date of retirement benefits.
  • The FASB's announcement of an outreach plan to assess the effective date of the new revenue recognition guidance.
  • The SEC's and other federal agencies' adoption of a final rule on credit risk retention for securitizers of certain asset-backed securities.

Third quarter in review – 2014

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Featuring articles on:

  • The FASB’s (1) new ASU on going concern and (2) proposed ASUs on cloud computing fees, extraordinary items, and subsequent measurement of inventory.
  • Recent EITF activities, including the final consensuses and consensuses-for-exposure reached at the Task Force’s September 2014 meeting.
  • The IASB’s new standard on accounting for financial instruments (IFRS 9).
     

August 2014

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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.

 

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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