Library

May 15, 2012

• COSO to release updated Framework in 2013
• An overview of the JOBS Act
• SEC Staff observations regarding disclosures of smaller financial institutions
• McGladrey comments on policy reforms relating to grants

May 1, 2012

• The impact of amendments to fair value measurement and disclosure requirements
• Sale of donated securities by not-for-profit entities
• Proposed use of fair value measurements in impairment test of unamortized film costs
• Indemnification asset recognized as a result of a government-assisted financial institution acquisition
• Mike Lundberg named national director of financial institutions services
• Scaled disclosure provisions for emerging growth companies
• Financial Reporting Manual updated

April 17, 2012

• Application of ASU 2011-07 in consolidated financial statements
• Division of Corporation Finance issues FAQs related to JOBS Act
• Items previously reported as assets and liabilities
• Technical corrections to GASB Statements No. 10 and No. 62

March 28, 2012

• JOBS Act eases some requirements for access to capital
• Proposed standard for government combinations and disposals of government operations
• IRS phone forums on governmental and tribal government retirement plans
• Amendments to the accounting for government loans in IFRS 1
• Standards revised for using the work of internal auditors

March 20, 2012

• McGladrey comments on FASB’s proposed ASU on revenue recognition
• Reconsideration of conclusions leads to delay in leases project
• State and local government accounting webcast on April 24

March 6, 2012

• Snapshot: Accounting for the impairment of goodwill and other long-lived assets
• Proposed standard on related parties and amendments related to significant unusual transactions
• PCAOB proposes to amend rules related to auditors of brokers and dealers

February 21, 2012

• Recognizing gain or loss component of net periodic pension cost
• Brian Marshall to speak at EEi Public Filers Symposium
• Caption changes for Part I, Item 4 of Form 10-K and Part II, Item 4 of Form 10-Q

February 7, 2012

• FASB issues proposed guidance on investment property entities
• FASB issues proposed guidance on investment companies
• FASB issues proposed consolidation policy and procedures guidance
• Revised revenue recognition exposure draft – what does it mean for you?
• Testing indefinite-lived intangible assets
• Agencies issue guidance on junior lien loan loss allowances
• Financial reporting manual updated

January 24, 2012

• The future of financial accounting standards at-a-glance
• Brian Marshall and Faye Miller to speak at AICPA CFO Conference
• Proposed revenue recognition amendments to FASB ASC
• John Keyser selected as National Director of Assurance Services

January 10, 2012

• Webcast on revised revenue recognition exposure draft
• Updated guide to accounting for business combinations
• New required disclosures about offsetting assets and liabilities
• Reclassifications of items out of accumulated other comprehensive income
• PCAOB reproposes standard on communications with audit committees
• December 2011 revision of Government Auditing Standards
• IASB defers effective date of IFRS 9
• Proposed amendments to IFRS 10