Accounting Roundup

This is the first quarter in which all new and proposed FASB accounting guidance was issued as changes to the FASB Accounting Standards Codification, which, on July 1, 2009, became the single source of nongovernmental authoritative GAAP in the United States. Also this quarter, the FASB issued a number of Accounting Standards Updates that will significantly affect many entities. For example, the revenue recognition guidance on revenue arrangements with multiple deliverables and software arrangements is changing significantly.

This issue covers pronouncements and other regulatory and professional developments in accounting and financial reporting that occurred in August 2009.

This issue covers pronouncements and other regulatory and professional developments in accounting and financial reporting that occurred in July 2009.

This issue covers the new accounting and auditing guidance issued by standard setters and regulators, including the FASB Accounting Standards Codification, which was launched on July 1, 2009, and became the single source of nongovernmental authoritative GAAP in the United States.

This issue covers pronouncements and other regulatory and professional developments in accounting and financial reporting that occurred in May 2009.

This issue presents brief descriptions of pronouncements and other regulatory and professional developments in accounting and financial reporting that occurred in April 2009.

Accounting standard setters and regulators continued to focus on the volatility of the credit and financial markets by addressing topics such as fair value measurements and impairments in the current economic environment. In addition, standard setters continued to move toward convergence by proposing guidance to more closely align U.S. GAAP and IFRSs.

This issue presents brief descriptions of pronouncements and other regulatory and professional developments in accounting and financial reporting that occurred during February 2009.

This issue presents brief descriptions of pronouncements and other regulatory and professional developments in accounting and financial reporting that occurred during January 2009.

This issue covers accounting standard-setter and regulatory activities that affect year-end financial reporting, as well as recent developments at the end of 2008.

This issue covers accounting and financial reporting developments, including the FASB's proposal FSP to delay effective date for Interpretation 48 (Uncertain Tax Positions) for Private Entities; the IASB's Fair Value guidance; and the AICPA's revised interpretation on the confirmation process.

This issue covers accounting and financial reporting developments, including FASB's Guidance on Measuring Fair Value of Financial Assets in an Inactive Market; the AICPA's SAS on Communicating Internal-Control-Related Matters; and the PCAOB's Proposed Seven Auditing Standards on Risk Assessment.