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February 2012
Accounting Roundup .
by Magnus Orrell and Bryan Benjamin, Deloitte Touche LLP
Contents • IESBA Proposes Changes to Code of Ethics
• IIA Proposes Changes to Standards
Financial Instruments
• SEC Appoints New PCAOB Member
• FASB and IASB Tentatively Agree on Cash Flow
Characteristics Assessment • AICPA Issues Two Audit Risk Alerts
• FASB and IASB Continue Impairment Discussions Appendix A: Significant Adoption Dates and Deadlines
Liquidation Basis of Accounting Appendix B: Industry Publications
• FASB Discusses Liquidation Basis of Accounting Appendix C: Glossary of Standards
Revenue Recognition Appendix D: Abbreviations
• FASB and IASB Announce Outreach Meetings on Revenue
Recognition Dbriefs for Financial Executives
International
We invite you to participate in Dbriefs, Deloitte’s webcast
• IFRS Foundation Announces New Trustees series that delivers key information about important issues
• IASB Releases Updated Work Plan you need to stay on top of. Gain access to valuable ideas and
• IFRS Foundation Concludes Governance and Strategy critical information from webcasts presented each month.
Review
Dbriefs also provides a convenient an
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