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       Posted on January 5th, 2012

FASB Accounting Standards Update – Comprehensive Income (Topic 220) – Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05

The Financial Accounting Standards Board (FASB) has issued Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05. The Update defers the specific requirement to present items that [...]


       Posted on December 15th, 2011

FASB Proposed Accounting Standards Update – Consolidation (Topic 810) – Parent’s Accounting for the Cumulative Translation Adjustment upon the Sale or Transfer of a Group of Assets That Is a Nonprofit Activity or a Business within a Consolidated Foreign Entity

FASB issues Proposed Accounting Standards Update—Consolidation (Topic 810): Parent’s Accounting for the Cumulative Translation Adjustment upon the Sale or Transfer of a Group of Assets That Is a Nonprofit Activity or a Business within a Consolidated Foreign Entity (a consensus of the FASB Emerging Issues Task Force.

The objective of the amendments [...]


       Posted on November 10th, 2011

FASB Proposed Accounting Standards Update – Consolidation (Topic 810) – Principal versus Agent Analysis

The Financial Accounting Standards Board (FASB) has issued a proposed Accounting Standards Update intended to increase transparency and consistency of financial reporting about consolidations.

The proposed amendments in this Update would affect all companies that are required to evaluate whether they should consolidate another entity. It provides criteria for a reporting entity [...]


       Posted on October 26th, 2011

FASB Proposed Accounting Standards Update – Financial Services—Investment Companies (Topic 946) – Amendments to the Scope, Measurement, and Disclosure Requirements

The Financial Accounting Standards Board (FASB) has issued a proposed Accounting Standards Update intended to improve and converge financial reporting by setting forth consistent criteria for determining whether an entity is an investment company.

This proposed Update is a result of the efforts of the FASB and the International Accounting Standards Board [...]


       Posted on October 26th, 2011

FASB Proposed Accounting Standards Update – Real Estate—Investment Property Entities (Topic 973)

The Financial Accounting Standards Board (FASB) has issued a proposed Accounting Standards Update intended to develop accounting guidance for investment property entities. Comments on the proposal are requested by January 5, 2012.

This proposed Update would require an entity that meets certain criteria to measure its investment properties at fair value, rather [...]


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