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2012

August 2012

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August 30, 2012 — Investment Companies — FASB Reverses Decision on Accounting for Interests in Other Investment Companies and Amends Disclosure RequirementsAugust 30, 2012 — Consolidation — FASB Begins Redeliberating the Proposed ModelAugust 24, 2012 — Impairment of Financial Instruments — FASB Begins Deliberations on Alternative Impairment ModelAugust 24, 2012 — SEC Issues Final Conflict Minerals RuleAugust 23, 2012 — SEC Issues Final Rule on Disclosing Payments by Issuers Engaged in Resource ExtractionAugust 17, 2012 — Other Comprehensive Income — FASB Finalizes Deferral of a Portion of ASU 2011-05August 16, 2012 — AICPA Issues Working Draft of Not-for-Profit GuideAugust 14, 2012 — Highlights Released of CAQ SEC Regulations Committee’s June 27, 2012, MeetingAugust 13, 2012 — AICPA Issues Working Draft of a New Chapter of the Cheap Stock GuideAugust 10, 2012 — Classification and Measurement of Financial Instruments — FASB to Exempt Nonpublic Entities From Fair Value Disclosures About Financial Instruments at Amortized CostAugust 8, 2012 — Investment Companies — FASB Continues to Discuss ScopeAugust 3, 2012 — Impairment of Financial Instruments — FASB Tentatively Decides to Develop Alternative ModelAugust 2, 2012 — Repurchase Agreements — FASB Makes Further ProgressAugust 2, 2012 — Classification and Measurement of Financial Instruments — FASB Makes Presentation DecisionsAugust 2, 2012 — FASB Releases Discussion Paper on Private Company Decision-Making Framework