Deloitte
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2010

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IASB Proposes New Hedge Accounting ModelIASB Issues Practice Statement on Management CommentaryHighlights of the 2010 AICPA National Conference on Current SEC and PCAOB DevelopmentsFASB Proposes to Delay Effective Date of Disclosures About TDRs by CreditorsSharing Views on the Revenue ProjectValuation Resource Group Discusses Four Topics at November 1 MeetingConstituents Share Views on the FASB’s AFI ProjectRepo 101: FASB Gets Back to Basics on Repurchase AccountingSEC Issues First Progress Report on Consideration of Incorporating IFRSs Into U.S. SystemA Summary of the October 13–14 Meeting of the PCAOB's Standing Advisory GroupInput Sought on Transition and Effective Dates for Certain FASB ProjectsFASB Addresses Troubles With RestructuringsFASB Issues Discussion Paper on Insurance ContractsFASB and IASB Complete First Phase of Joint Project on Conceptual Framework for Financial ReportingSEC to Open the Curtains on “Window Dressing”FASB Proposes Disclosures About an Employer’s Participation in Multiemployer PlansA Summary of the July 15 Meeting of the PCAOB’s Standing Advisory GroupIASB Issues Exposure Draft on Insurance ContractsProposed ASU Revamps Lease AccountingFinancial Reporting Implications of the Dodd-Frank Wall Street Reform and Consumer Protection ActPCAOB Issues Proposed Standard on Audit ConfirmationsBoard Enhances Disclosures About the Credit Quality of Financing Receivables and the Allowance for Credit LossesFASB Proposes Guidance on Expanded Disclosures for Certain Loss ContingenciesFASB Proposes Sweeping Changes to Financial Statement PresentationFASB Proposes Guidance on Fair Value Measurement and DisclosureFASB Issues Proposed ASU on Revenue RecognitionFASB Issues Proposed ASU on Accounting for Financial InstrumentsFASB Issues Proposed Guidance on Presentation of Comprehensive IncomeA Summary of the April 7–8 Meeting of the PCAOB’s Standing Advisory GroupValuation Resource Group Discusses Four Topics at April 12 MeetingPCAOB Issues Proposed Auditing Standard on Communications With Audit CommitteesAn Update on the FASB’s and IASB’s Joint Project on Financial Instruments With Characteristics of EquityA Summary of the Financial Reporting and Disclosure Implications of the Health Care Reform LegislationFASB and IASB Publish Exposure Draft on Reporting Entity Concept for the Conceptual FrameworkFASB Issues Guidance on ASC 815 Scope Exception for Embedded Credit DerivativesSEC Publishes Work Plan for Moving Forward With IFRSs for U.S. IssuersFASB Finalizes ASU on Subsequent EventsSEC Issues Interpretive Guidance on Disclosures Related to Climate ChangeFASB Votes to Finalize Deferral of Statement 167 for Certain Investment FundsFASB Finalizes ASU on Improving Disclosures About Fair Value MeasurementsSEC Issues Compliance and Disclosure Interpretations on Non-GAAP MeasuresFASB Deliberates Approach to Accounting for Credit Impairment and Interest IncomeFASB Clarifies Scope of Decrease-in-Ownership Provisions in ASC 810-10FASB Updates Oil and Gas Reserve Estimation and Disclosure RequirementsFASB Proposes Amendments to Subsequent-Events Disclosure Requirements