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FASB Reports and News Items

2011

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FASB in Focus — December 23, 2011 (FASB Defers Certain Aspects of Comprehensive Income Accounting Standards Update)FASB Defers Certain Aspects of Comprehensive Income Accounting Standards Update — December 23, 2011The FASB Announces Public Roundtable Meeting to Solicit Input on Proposal to Improve Accounting for Investment Companies and Proposal on Investment Property Entities — December 21, 2011FASB in Focus — December 19, 2011 (FASB Issues Accounting Standards Update No. 2011-11: Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities)IASB and FASB Issue Common Offsetting Disclosure Requirements — December 16, 2011FASB in Focus — December 5, 2011 (FASB and IASB Revised Proposal on Revenue From Contracts With Customers)Financial Accounting Foundation Names Bank of America’s Charles H. Noski as Chairman of the Financial Accounting Standards Advisory Council — December 5, 2011FASB Chairman Adds an Agenda Project on Fair Value Measurement Disclosures for Private Companies and Not-for-Profit Organizations — November 29, 2011FASB in Focus — November 23, 2011 (FASB Issues Proposed Improvements to Consolidation Accounting)FASB in Focus — November 18, 2011 (Proposed Improvements to Criteria for Investment Company Accounting and Proposed Accounting Guidance for Investment Property Entities)Financial Accounting Foundation Appoints Thirteen New Members to the Financial Accounting Standards Advisory Council — November 18, 2011FASB Webcast on Understanding the FASB’s Proposals for Investment Companies, Investment Property Entities, and Consolidations — November 17, 2011Financial Accounting Foundation Appoints Three New Members to Its Board of Trustees — November 16, 2011The Financial Accounting Foundation Reappoints Russell Golden and Lawrence Smith to Second Terms on the FASB — November 15, 2011FAF Board of Trustees Submits Comment Letter on SEC Staff Paper on “Condorsement,” Exploring a Possible Method of Incorporation — November 15, 2011IASB and FASB Publish Revised Proposal for Revenue Recognition — November 14, 2011FASB Chairman Adds Two Agenda Projects to Improve Financial Reporting by Not-for-Profit Organizations — November 9, 2011FASB Seeks Comments on Proposal to Defer Changes to Presentation of Reclassification of Other Comprehensive Income on Financial Statements — November 8, 2011FASB Seeks Comments on Proposal for Improving Financial Reporting of Consolidations — November 4, 2011Financial Accounting Foundation to Host Roundtables and Webcast on Plan to Improve Private Company Financial Reporting (November 3, 2011)Remarks by Leslie F. Seidman Chairman of the Financial Accounting Standards Board to the National Association of State Boards of Accountancy — October 24, 2011FASB Seeks Comments on Proposal on Accounting for Investment Property Entities — October 21, 2011FASB Seeks Comments on Proposal to Clarify Criteria for Investment Company Accounting — October 21, 2011FASB Seeks Comments on Proposed Technical Corrections to Codification — October 14, 2011FASB Adds Agenda Project to Consider Deferring Certain Aspects of Accounting Standards Update No. 2011-05, Comprehensive Income (Topic 220): Presentation of Comprehensive Income — October 12, 2011Financial Accounting Foundation Seeks Comments on Plan to Improve Standard Setting for Private Companies — October 4, 2011FASB Not-for-Profit Advisory Committee Recommends Improvements to Financial Reporting — October 3, 2011FASB in Focus — September 21, 2011 (FASB Completes Project on Multiemployer Pension Plan Disclosures (Subtopic 715-80))Deadline to Register for FASB Public Roundtable Meetings on Private Company Accounting and Reporting Issues Is Tuesday, September 13 — September 12, 20112012 U.S. GAAP Financial Reporting Taxonomy Now Available for Public Review and Comment — September 1, 2011Representatives of the Accounting Standards Board of Japan and the Financial Accounting Standards Board Hold Biannual Meeting — August 26, 2011FASB in Focus — August 12, 2011 (FASB Simplifies Guidance for Testing Goodwill for Impairment)FASB Approves Standard to Simplify Testing Goodwill for Impairment — August 10, 2011Financial Accounting Standards Board Announces Public Roundtable Meetings to Solicit Input on Private Company Accounting and Reporting Issues — August 4, 2011FASB in Focus — July 28, 2011 (FASB Completes Redeliberations on Multiemployer Pension Plan Disclosure Project (Subtopic 715-80))FASB Improves Employer Disclosures for Multiemployer Pension Plans — July 27, 2011IASB and FASB Announce Intention to Re-Expose Leasing Proposals — July 21, 2011FASB in Focus — July 11, 2011 (Private Companies: the Path to a Differential Standard-Setting Framework)Standard Setting for Nonpublic Entities — A Mid-Year Update on the FAF’s Strategic Review Activities — July 7, 2011Financial Accounting Standards Board Launches Website Portal for Nonpublic Entities — June 29, 2011FASB Issues Accounting Standards Update to Improve Presentation of Comprehensive Income — June 16, 2011 IASB and FASB to Re-Expose Revenue Recognition Proposals — June 15, 2011Financial Accounting Standards Board Launches New Taxonomy Online Review and Comment System — June 14, 2011Financial Accounting Standards Board Launches IN FOCUS: WEBCAST Educational Webcast Series With CPE Credit — June 1, 2011 FASB Update: Financial Statement User Edition — May 2011Financial Accounting Foundation Commissions Study Examining Role of GASB Standards in Assessing Accountability of Reporting Governments — May 18, 2011Financial Accounting Foundation to Discuss Next Steps in Post-Implementation Review Process in May 20 Webcast — May 12, 2011IASB and FASB Issue Common Fair Value Measurement and Disclosure Requirements — May 12, 2011FASB Issues Accounting Standards Update to Improve Financial Reporting of Repurchase Agreements — April 29, 2011FASB Issues Proposed Accounting Standards Update on Testing Goodwill for Impairment — April 22, 2011IASB and FASB Report Substantial Progress Towards Completion of Convergence Program — April 21, 2011Progress Report on IASB-FASB Convergence Work — April 21, 2011Podcast Summary of the Joint IASB / FASB Board Meeting, 12–14 April 20112010 Annual Report of the Financial Accounting FoundationThe Role of the Accounting Profession in Preventing Another Financial Crisis (Leslie F. Seidman, Chairman — April 6, 2011)FASB Issues Accounting Standards Update to Improve Financial Reporting about Troubled Debt Restructurings — April 6, 2011Financial Accounting Standards Board Announces Joint FASB/IASB Public Roundtable Meetings on Proposed Standard on Offsetting — March 17, 20112011 U.S. GAAP Financial Reporting Taxonomy Adopted and Supported by SEC Effective February 28, 2011 Financial Accounting Foundation Announces Live Video Webcasting of FASB Education Sessions — March 7, 2011 Financial Accounting Foundation Outlines Plans to Address Standard Setting for Nonpublic Entities — March 4, 20112011 U.S. GAAP Financial Reporting Taxonomy Adopted and Supported by SEC Effective February 28, 2011 — March 1, 2011 The Financial Accounting Foundation Reappoints Thomas J. Linsmeier to a Second Term on the FASB — February 17, 2011Representatives of the Accounting Standards Board of Japan and the Financial Accounting Standards Board Meet to Discuss Global Convergence — February 11, 2011FASB Discussion Paper Seeks Input on Issues About Hedge Accounting — February 9, 2011FASB in Focus — January 31, 2011 (Exposure Draft: Offsetting of Financial Assets and Liabilities)FASB in Focus — January 31, 2011 (Supplementary Document: Impairment of Financial Assets)IASB and FASB Propose Common Solution for Impairment Accounting: Boards Jointly Address Fundamental Aspect of Financial Instruments Accounting — January 31, 2011IASB and FASB Propose to Align Balance Sheet Netting Requirements: Differences in IFRS and US GAAP Offsetting Requirements to be Eliminated — January 28, 2011Blue-Ribbon Panel on Standard Setting for Private Companies: Report to the Board of Trustees of the Financial Accounting Foundation — January 2011FAF President and CEO Teresa S. Polley Launches Interactive Online News Column—“From the President’s Desk”—to Enhance Constituent Communication — January 20, 2011U.S. GAAP Financial Reporting Taxonomy Now Available — January 18, 2011FASB to Host January 25 Webcast, 2011 Chairman’s Outlook on the FASB With Leslie F. Seidman — January 14, 2011Financial Accounting Foundation Appoints Daryl E. Buck and R. Harold Schroeder to the Financial Accounting Standards Board — January 14, 2011Susan M. Cosper Named Technical Director of the Financial Accounting Standards Board — January 10, 2011